Y烟草公司增值型内部审计发展研究

发布时间：2018-04-23 06:18

本文选题：内部审计 + 价值增值　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着市场经济的持续发展,企业迫切需要建立一套完整、科学的治理机制,内部审计因作为一种治理手段而广泛存在。增值型内部审计是内部审计发展的新趋势。内部审计采取系统化、规范化的方法对内部控制、风险管理及公司治理等进行评估和改善,最大化地帮助企业实现持续盈利的经营目标,最终目标是为企业增加价值。随着国家政策的变化和Y烟草公司目标升级,传统的内部审计已不能适应Y烟草公司的发展需求,内部审计不但要协助Y烟草公司实现管理目标,而且要尽可能地为Y烟草公司提供增值服务。内部审计如何为组织增值,困惑着内部审计人员和理论学者,也是企业管理者所面临的难题。本研究以内部审计的最新定义为切入点,采用了以规范性研究为主,文献研究和案例分析为辅,理论与实践相结合的方法,阐述了内部审计实现增值功能的作用机理,重点研究了内部审计是如何实现价值增值的。以Y烟草公司为案例研究对象,简要介绍了其内部审计取得的增值成效,并着重分析了 Y烟草物流有限公司的降本增效审计项目,进一步对Y烟草公司内部审计在开展增值服务中存在影响内部审计增值功能发挥的问题及原因进行了分析研究,在此基础上,结合Y烟草公司的现状和发展目标,提出创新审计思维、改革审计模式、发展审计技术、完善内部审计质量体系建设、组建多元化人才队伍等措施,为Y烟草公司的增值型内部审计的发展提供了方向,具有一定的积极作用。通过选取国企这一特定载体的内部审计问题进行研究,对于解决当前国企的内部审计发展过程中面临的改革与创新等问题具有理论意义和现实参考价值。
[Abstract]:With the sustainable development of market economy, enterprises urgently need to establish a complete and scientific governance mechanism, and internal audit exists widely as a means of governance. Value-added internal audit is a new trend in the development of internal audit. Internal audit adopts systematic and standardized methods to evaluate and improve the internal control, risk management and corporate governance, which can help the enterprise to achieve the goal of sustainable profit, and the ultimate goal is to add value to the enterprise. With the change of national policy and the upgrading of the goal of Y Tobacco Company, the traditional internal audit can no longer meet the development needs of Y Tobacco Company. And to provide value-added services to Y Tobacco Company as much as possible. How the internal audit adds value to the organization puzzles the internal auditors and theorists and is also a difficult problem faced by the enterprise managers. This research takes the latest definition of internal audit as the breakthrough point, uses the normative research as the main method, the literature research and the case analysis as the supplementary, the theory and the practice unifies, elaborated the internal audit realizes the value-added function the function mechanism. Focus on the internal audit is how to achieve value-added. Taking Y Tobacco Company as a case study, this paper briefly introduces the value added effect of its internal audit, and emphatically analyzes the cost reduction and efficiency improvement audit project of Y Tobacco Logistics Co., Ltd. In this paper, the problems and causes of the internal audit in the development of value-added services in Y Tobacco Company are analyzed and studied. On this basis, the present situation and development goals of Y Tobacco Company are combined. Some measures, such as innovating audit thinking, reforming audit mode, developing audit technology, perfecting internal audit quality system and building up a diversified contingent of talents, are put forward, which provide a direction for the development of value-added internal audit in Y Tobacco Company. Have certain positive effect. It is of theoretical significance and practical reference value to solve the problems of reform and innovation in the process of development of internal audit of state-owned enterprises by selecting the internal audit problem of state-owned enterprise as a special carrier.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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