基于利益相关者价值观的内部审计模式研究

发布时间：2018-05-23 11:04

本文选题：内部审计模式 + 利益相关者价值观　；参考：《长沙理工大学》2008年硕士论文

【摘要】： 近年来,国内外频繁爆发了财务报表舞弊事件,如中国的郑百文、黎明股份、银广厦、琼民源、大庆联谊、达尔曼,美国的安然、世通、施乐等。这些舞弊事件给企业造成巨大的经济损失;同时舞弊事件造成的信息失真又导致了信息使用者决策失误,最终严重损害了企业利益相关者的利益。利益相关者理论一时间成为了人们关注的焦点,也作为企业战略管理中新的核心登上公司治理的舞台。基于利益相关者价值观的内部审计模式的建立将有助于内审战略目标定位的转变,构建和谐的内部审计关系,有效避免由于管理当局干涉而导致的内审行为异化,进一步丰富内部审计行为理论,促使内部审计成为利益协调的工具,体现内部审计在企业中的作用和价值,从而塑造一个强有力的公司内部审计系统,以适应公司经营环境变化发展的迫切需要。本文首先详细界定了基于利益相关者价值观的内部审计模式内涵:基于利益相关者价值观的内部审计模式是指以企业利益相关者团体满意化为导向,以协调内部审计利益相关者利益为核心内容,遵循利益相关者合作共赢的利益逻辑,优化内部审计利益链上权力配置,围绕董事会领导下的审计委员会来整合企业的内部审计资源,运用修正后的风险管理导向的审计方法,实现企业内部审计效率满意化的一种制度设计和安排。基于利益相关者价值观的内部审计模式是一种有限合理的内部审计模式。同时,本文以内部审计模式理论、利益相关者理论和整合理论为基础,以内部审计系统影响要素之间的逻辑关系为导向,演绎了基于利益相关者价值观的内部审计模式的生成模型——整合系统化。然后,本文对基于利益相关者价值观的内部审计模式的内审战略目标和服务对象进行了定位,构建了关于内审治理途径的多边治理模型,修正了风险管理导向的审计方法,明确了该模式下的审计内容。随后,本文提出责任追究机制、权变管理机制、员工激励机制、理念管理机制以及完善公司治理结构、完善责权利安排、强化改良后的全面风险管理理念、净化内部审计环境、整合内部审计资源、建立学习型内部审计组织等对策来保证基于利益相关者价值观的内部审计模式有限运行。文章最后用案例,验证了基于利益相关者价值观的内部审计模式的可行性。
[Abstract]:In recent years, there have been frequent financial statement fraud incidents at home and abroad, such as Zheng Baiwen, Dawn shares, Yin Guangxia, Qiong Minyuan, Daqing Friendship, Dalman, Enron, WorldCom, Xerox and so on. These fraud events cause huge economic losses to enterprises, and at the same time, the information distortion caused by fraud events leads to information users' decision-making mistakes, which ultimately seriously damages the interests of enterprise stakeholders. Stakeholder theory has become the focus of attention for a time, but also as a new core of corporate strategic management on the stage of corporate governance. The establishment of internal audit model based on stakeholders' values will help to change the orientation of internal audit strategy, build a harmonious internal audit relationship, and effectively avoid the alienation of internal audit behavior caused by management intervention. Further enrich the theory of internal audit behavior, promote internal audit to become a tool for interest coordination, reflect the role and value of internal audit in enterprises, and thus shape a strong corporate internal audit system. In order to adapt to the company operating environment changes and development of the urgent needs. Firstly, this paper defines the connotation of internal audit mode based on stakeholder value: the internal audit mode based on stakeholder value refers to the satisfaction of enterprise stakeholder group. To coordinate the interests of internal audit stakeholders as the core content, follow the benefit logic of win-win cooperation of stakeholders, optimize the allocation of power in the chain of internal audit interests, Around the audit committee under the leadership of the board of directors to integrate the internal audit resources of the enterprise, using the modified risk management-oriented audit method, to achieve the internal audit efficiency satisfaction of a system design and arrangement. The internal audit model based on stakeholder values is a limited and reasonable internal audit model. At the same time, based on the theory of internal audit mode, stakeholder theory and integration theory, this paper is guided by the logical relationship between the influencing elements of internal audit system. This paper deduces the generating model of internal audit model based on stakeholder value-integration systematization. Then, this paper orientates the internal audit strategic objectives and service objects of the internal audit model based on the stakeholder values, constructs the multilateral governance model about the internal audit governance approach, and modifies the risk management-oriented audit method. The audit content under this mode is clarified. Then, this paper puts forward the accountability mechanism, contingency management mechanism, employee incentive mechanism, concept management mechanism and the improvement of corporate governance structure, improve the arrangement of responsibility and rights, strengthen the improved concept of comprehensive risk management, purify the internal audit environment. Integrating internal audit resources and establishing learning internal audit organization to ensure the limited operation of internal audit model based on stakeholder values. Finally, the paper verifies the feasibility of the internal audit model based on stakeholder values with a case study.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

【引证文献】