施工企业内部审计与企业战略研究

发布时间：2018-04-23 19:44

本文选题：施工企业 + 内部审计　；参考：《武汉大学》2013年博士论文

【摘要】：施工企业是我国国民经济的重要组成部分,其工程项目的安全质量及经营管理水平对于我国国计民生、基础设施安全具有重大的影响,施工企业内部审计是施工企业内部监督机制的重要组成部分,在加强施工企业管理,提高施工企业经营绩效方面发挥着重要的作用。本文通过对施工企业内部审计的理论基础、规范、组织框架、管理模式、风险评估、质量控制、审计主要业务及企业战略等方面的研究,旨在研究探索提高我国施工企业内部审计成效的途径。本文在简要回顾国内外内部审计研究成果、企业战略及复杂科学管理的基础上,阐述了与施工企业内部审计有关的理论基础,分析了施工企业经营管理的特点,研究归纳了施工企业开展内部审计所依据的法律、法规和行业标准,提出了可行的施工企业内部审计的组织架构。为了提高施工企业内部审计工作成效,本文引入了内部审计风险评估和内部审计质量控制的理念,通过对施工企业内部审计高风险环节和内部审计质量控制要点的研究总结,提出了施工企业加强内部审计风险评估和内部审计质量控制的方法和措施。同时,本文在施工企业内部审计实践的基础上,对施工企业目前主要开展的审计业务进行了研究整理,从施工企业内部监督管理和企业战略的角度,研究归纳了工程项目审计和经济责任审计的特点、目标和重点内容,梳理了审计程序,结合不同阶段、不同审计内容,提出了有针对性的审计步骤和方法,并从企业战略管理的角度,总结了内部审计与企业战略的联系,剖析了内部审计在企业战略管理中的积极作用,提出了有效发挥内部审计在企业战略管理中作用的有效途径。本文的创新点,主要体现在以下几个方面：一是确定了施工企业内部审计风险管理的基本流程,构建了内部审计风险特征库、指标评级库和内部审计风险指标模型,提出了控制审计风险的措施和方法；二是引入平衡计分卡理论,构建内部审计质量控制评价指标体系,并以实证的方式构建指标体系,并加以评价、诊断、提出改进措施；三是通过对内部审计质量外部的评估实例研究,系统总结了有效开展内部审计质量外部评价的现实意义与路径；四是研究构建了施工企业工程项目日常监控体系,研究总结了高风险业务审计的主要内容和侧重点；五是分析了内部审计在企业战略的关系,确定了内部审计在企业战略中发挥作用的途径,提出了内部审计对企业战略的重要影响和促进作用。本文主要包括如下内容：第一部分为绪论,主要阐述了论文的研究背景、研究的问题和意义,国内外研究现状及研究的不足之处,论文的基本框架及创新之处。第二部分包括第2章至第7章,其中第4章至第7章这是本文研究的重点内容。第2章内部审计与企业战略相关理论基础。主要阐述了本文需涉及的内部审计的相关基础概念和基础理论,为后续研究提供理论支持。第3章施工企业内部审计的规范、组织及种类。主要介绍了施工企业经营管理的主要特点,阐述了施工企业内部审计的法律、法规和审计准则体系,研究提出了科学而可行的施工企业内部审计的组织架构,并阐述了内部审计按其内容、目标、项目或业务范围等划分的种类。第4章施工企业内部审计风险及其评估。主要分析了内部审计风险的成因,提出了内部审计风险的评估方法与应对措施。第5章施工企业内部审计质量控制。在总结了我国内部审计质量评估存在问题的基础上,提出了内部审计质量控制的主要内容、依据、程序和方法。第6章施工企业内部审计实务。根据施工企业经常开展的审计业务,着重研究介绍了工程项目审计、经济责任审计的特点、目标和主要内容及审计程序和审计方法等。第7章施工企业内部审计对企业战略的影响。通过内部审计与企业战略管理理论的结合,确定了内部审计在企业战略中发挥作用的途径,提出了内部审计对企业战略的重要影响和促进作用。第三部分为研究结论与展望。主要是对全文研究的内容加以归纳总结,提出了主要创新点,并提出了今后进—步研究的方向。
[Abstract]:The construction enterprise is an important part of our national economy , and its safety quality and management level play an important role in our country ' s livelihood and infrastructure security . The internal audit of construction enterprises plays an important role in strengthening the management of construction enterprises and improving the performance of construction enterprises .

On the basis of reviewing the domestic and foreign internal audit research achievements , enterprise strategy and complex scientific management , this paper expounds the theoretical foundation related to the internal audit of construction enterprises , analyzes the characteristics of the operation management of construction enterprises , and summarizes the laws , regulations and industry standards for the internal audit of construction enterprises , and puts forward the feasible organizational structure of internal audit of construction enterprises .

In order to improve the effectiveness of internal audit work in construction enterprises , this paper introduces the concept of internal audit risk assessment and internal audit quality control , summarizes the key points of internal audit risk and internal audit quality control , and puts forward the methods and measures to strengthen internal audit risk assessment and internal audit quality control .

At the same time , on the basis of the internal audit practice of the construction enterprises , this paper studies the current audit business of the construction enterprises . From the point of view of the internal supervision and management of the construction enterprises and the enterprise strategy , the paper summarizes the characteristics , objectives and key contents of the audit of the engineering projects and the audit of the economic responsibility , puts forward the relevant audit steps and methods , summarizes the relation between the internal audit and the enterprise strategy from the perspective of the enterprise strategic management , and puts forward the effective ways to effectively play the role of the internal audit in the strategic management of the enterprise .

The innovation point of this paper is mainly embodied in the following aspects : First , the basic flow of internal audit risk management in the construction enterprise is determined , and the internal audit risk characteristic database , index rating library and internal audit risk index model are constructed , and the measures and methods for controlling audit risk are put forward ;
Second , introduce the balanced scorecard theory , construct the internal audit quality control evaluation index system , and construct the index system in an empirical way , and evaluate , diagnose and propose improvement measures ;
Third , through the study of external audit quality external evaluation example , the system summarizes the practical significance and path of effective internal audit quality external evaluation .
The fourth is to study the daily monitoring system of construction enterprise project , and summarize the main content and focus of high - risk business audit ;
The fifth is the analysis of the relationship between internal audit and enterprise strategy , determines the way of internal audit function in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

This article mainly includes the following contents :

The first part is the introduction , mainly expounds the background of the research , the problems and significance of the research , the research situation and the shortcomings of the research at home and abroad , the basic frame of the thesis and the innovation .

The second part includes chapters 2 to 7 , in which Chapters 4 to 7 are the focus of the study .

Chapter 2 is based on the theory of internal audit and enterprise strategy . The basic concepts and basic theories of internal audit , which need to be dealt with in this paper , are expounded , and theoretical support is provided for the subsequent research .

Chapter 3 describes the specification , organization and type of internal audit of construction enterprises . It mainly introduces the main characteristics of the management of construction enterprises , expounds the laws , regulations and auditing standards system of internal audit of construction enterprises , studies the organization structure of internal audit of construction enterprises , and expounds the types of internal audit according to their contents , objectives , projects or business scope .

Chapter 4 The internal audit risk and its evaluation of the construction enterprise . It mainly analyzes the causes of internal audit risk , and puts forward the evaluation method and countermeasures of internal audit risk .

Chapter 5 The internal audit quality control of the construction enterprise . On the basis of summarizing the existing problems of the internal audit quality assessment , this paper puts forward the main contents , bases , procedures and methods of the internal audit quality control .

Chapter 6 The internal audit practice of the construction enterprise . According to the audit business often carried out by the construction enterprises , the characteristics , objectives and main contents of the audit of the project and the audit procedures and auditing methods are emphatically researched .

Chapter 7 The influence of internal audit on the enterprise strategy . Through the combination of internal audit and enterprise strategic management theory , the paper determines the way of internal audit to play a role in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

The third part is the research conclusion and prospect . It is mainly to sum up the contents of the full - text research , put forward the main innovation points , and put forward the direction of the forward - step study .

【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F272;F239.45

【参考文献】