现代企业制度下的内部审计管理模式探讨

发布时间：2018-05-24 05:59

本文选题：现代企业制度 + 内部审计　；参考：《北京邮电大学》2007年硕士论文

【摘要】： 随着国内外企业风险事件的不断发生，内部控制问题开始受到普遍的重视。公司治理和内部审计都是内部控制制度的重要组成部分，公司治理是保障内部控制的组织结构，，内部审计是保障内部控制的管理机制。市场竞争日益激烈的今天，企业若想在此环境下更好地实现企业目标，良好的内在素质更为重要。企业内部审计作为自我控制、自我监督、自我协调的职能机构，从1983年成立以来，虽然在企业的经营管理方面取得了一定的成效，但是内部审计在我国起步较晚，在实际中仍然存在很多问题。本文从我国内部审计的现状入手，通过对世界范围内内部审计的发展变化、内部审计定位和职能的论述，以及对审计的各种形式及国内外内部审计现状的对比分析，最终本文的落脚点是对内部审计管理模式进行阐述，通过对各种管理模式的对比研究，论述了现代企业制度下企业应正确认识内部审计定位和内部审计的职能，并通过选择一种适合的内部审计管理模式，更好地发挥内部审计的重要作用，为现代企业的健康发展提供良好的内部审计保障。
[Abstract]:With the continuous occurrence of enterprise risk at home and abroad, the internal control problem has been paid more and more attention. Corporate governance and internal audit are both important parts of internal control system. Corporate governance is the organizational structure to guarantee internal control and internal audit is the management mechanism to guarantee internal control. With the increasingly fierce market competition, it is more important for enterprises to achieve their goals better in this environment. As a functional organization of self-control, self-supervision and self-coordination, since its establishment in 1983, the internal audit of enterprises has made some achievements in the management and management of enterprises, but the internal audit has started relatively late in our country. There are still many problems in practice. This paper begins with the present situation of internal audit in China, through the development and change of internal audit in the world, the position and function of internal audit, and the comparative analysis of various forms of audit and the present situation of internal audit at home and abroad. In the end, the final aim of this paper is to expound the internal audit management mode. Through the comparative study of various management models, the paper discusses that enterprises should correctly understand the internal audit orientation and internal audit function under the modern enterprise system. And by choosing a suitable internal audit management mode, the important role of internal audit can be better brought into play, and good internal audit guarantee can be provided for the healthy development of modern enterprises.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】