enterprise group company, internal audit, strategic planning

  本文关键词：企业集团公司内部审计战略规划体系构建研究，由笔耕文化传播整理发布。

企业集团公司内部审计战略规划体系构建研究

Study on Construction of the Internal Audit Strategic Planning System in Enterprise Group Company

[1] [2] [3]

Ye Chengyun Ye Chenggang Zhang Qi

[1]华北电力大学经济与管理学院,102206; [2]对外经贸大学;,102206; [3]华北电力大学,102206;

文章摘要：内部审计战略及其规划对于全面提升我国企业集团公司内部审计效率、执业质量和企业价值增值等运营目标顺利实现具有重要价值与积极作用。本文以企业集团公司内部审计战略管理为研究对象，在分析内部审计战略理论研究价值与动因及进行文献回顾基础上，剖析了企业集团公司内部审计规划的应用现状与存在的主要问题，通过设计与构建一个系统性、持续性、动态性的内部审计战略规划来充分满足公司治理需求与实现价值增值目标。研究认为建立内部审计战略规划体系这一问题应当成为我国企业集团公司决策层必须予以认真关注并加以深入探索或解决的重要内部管理与控制课题之一，创新之处在于对内部审计战略规划体系的构建提出了有较强操作性的策略。

Abstr：Internal audit management system in Enterprise Group is regarded as the research object, based on the a- nalysis of theoretical research value of the internal audit strategy and motivation as well as the literature review, and analyzes the application status and existence problem of the Enterprise Group internal audit planning. The article at- tempts to explore through design and build a systematic, persistent, and the dynamic nature of the internal audit strategy and its planning to meet the needs of the corporate governance and more smoothly to achieve the goals of the value-added fully. The study thinks that decision-makers of Chinese enterprise group company must be given seri- ous attention establishment of internal audit strategy system and much-needed one of them as soon as possible to ex- plore or solve an important internal management and control issues. The innovations of this paper lies in puting for- ward practical measures for construction of internal audit strategic planning.

文章关键词：

Keyword：:enterprise group company, internal audit, strategic planning, system design

课题项目：本文系审计署2011-2012年内部审计重点科研课题“企业集团公司内部审计管理体系研究”（项目批准号：NO.1106）阶段性研究成果,受到国家自然基金项目（项目批准号：70672060）、北京市教委“科研基地一科技创新平台一会计与投资者保护研究基地”（项目批准号：PXM一014213-000031）和北京市教委社科计划重点项目“会计治理的实现路径及其评价”（项目批准号：SX201210011007）的资助.

作者信息：会员可见

  本文关键词：企业集团公司内部审计战略规划体系构建研究，由笔耕文化传播整理发布。