战略环境下的国有企业内部审计人员管理研究

发布时间：2018-04-23 06:57

本文选题：战略 + 国有企业　；参考：《华北电力大学》2013年硕士论文

【摘要】：审计人员是内部审计发展的重要资源,审计队伍建设是促进和提高审计管理水平的“直接”力量,更是推进内部审计工作发展的不可或缺因素。然而在国有企业内部,内部审计的地位和作用没有得到重视,内部审计人员结构不合理、综合素质普遍较低,审计工作范围过于狭窄等矛盾得不到解决。在国家电网公司提出“创建国际一流企业,建设统一的企业文化,建立科学的’三集五大’管理体系,”的战略环境下,研究如何优化配置审计人员结构,加强审计人员管理,充分发掘内部审计人员的潜能,对促进国有企业内部审计队伍建设和审计事业发展具有重要意义。本文主要包括六个部分的内容,绪论部分主要介绍了国内、外企业对内部审计人员的发展,以及论文研究的思路及框架；随后通过对国有企业战略环境分析,重点阐述了国家电网公司创建“两个一流”的公司愿景和“两个转变”的战略途径,以及“三集五大”体系建设对审计人员的要求,并对在此战略环境下国有企业内部审计人员力量薄弱,素质与工作专业不匹配、多元化人才欠缺,审计人员在工作岗位交流与提拔过程中存在一定困难等现状进行了简要分析,以A省电力公司内部审计人员现状为背景,阐述了内部审计的不断发展促使审计人员更多的参与到企业经营管理中,同时审计环境、方式的变化、审计范围扩展、信息化手段应用也促使审计人员综合素质不断提高,从而不断提高审计工作质量和效率的有效途径,更好地服务于国家电网公司“一强三优”战略目标和“三抓一创”工作思路的审计人员管理模式。本文结合本人在电力企业审计工作的实践,应用案例研究的方法,尝试探讨建立适合电力企业内部审计队伍的管理、激励以及培训等机制,以期通过提高内部审计人员的现状,充分发挥其监督、控制、服务等作用,帮助国有企业改善经营管理,降低经营风险,提高经营效益,促进企业可持续发展。并试图通过案例的阐述,为大多数国有企业审计队伍的建设起到一定的启示作用。
[Abstract]:Auditor is an important resource for the development of internal audit. The construction of audit team is the "direct" force to promote and improve the level of audit management, and it is also an indispensable factor to promote the development of internal audit work. However, in state-owned enterprises, the status and role of internal audit has not been paid attention to, the structure of internal auditors is unreasonable, the comprehensive quality is generally low, the scope of audit work is too narrow and so on can not be solved. In the strategic environment proposed by State Grid Company, "to establish international first-class enterprises, to build a unified corporate culture, to establish a scientific management system of" three sets and five major ", to study how to optimize the structure of auditors and strengthen the management of auditors. It is of great significance to fully explore the potential of internal auditors to promote the construction of internal audit team and the development of audit in state-owned enterprises. This paper mainly includes six parts, the introduction part mainly introduces the development of internal auditors in domestic and foreign enterprises, as well as the train of thought and framework of the thesis, and then analyzes the strategic environment of state-owned enterprises. The strategic approach of establishing "two first-class" company vision and "two changes" in State Grid Company and the requirements for auditors in the construction of "three sets and five big" system are expounded. In this strategic environment, the present situation of internal auditors in state-owned enterprises is analyzed briefly, such as the weakness of internal auditors, the mismatch between quality and work specialty, the lack of diversified talents, the difficulties of auditors in the process of exchanging and promoting their jobs, etc. Based on the current situation of internal auditors in province A power company, this paper expounds that the continuous development of internal audit promotes the auditors to participate more in the management of enterprises, and at the same time, the changes of audit environment and ways, and the expansion of audit scope. The application of information technology means also promotes the continuous improvement of the comprehensive quality of auditors, thus continuously improving the quality and efficiency of audit work. Better service to the State Grid Company "one strong three excellent" strategic objectives and "three grasp one creation" working ideas of auditors management model. Combined with my practice in the audit of electric power enterprises, this paper applies the method of case study to try to establish the management, incentive and training mechanism suitable for the internal audit team of electric power enterprises, in order to improve the present situation of the internal auditors. We should give full play to its functions of supervision, control and service, and help state-owned enterprises to improve their management and management, reduce their business risks, increase their operating efficiency, and promote their sustainable development. This paper tries to provide some enlightenment for the construction of audit team in most state-owned enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45;F272.92

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