增值型内部审计在我国的发展

发布时间：2018-05-25 06:37

本文选题：价值增值 + 内部审计　；参考：《首都经济贸易大学》2007年硕士论文

【摘要】： 21世纪是充满挑战和机会的新世纪,多样化和多变性的环境使企业的经营管理经历着实质性的变革。企业价值的增值成了企业管理的首要目标,它能为所有者及利益相关者创造价值和谋取利益,是企业生存和发展的根本。内部审计部门作为组织的一个内部职能部门,也应以这一目标为服务的宗旨,为企业提供“增值”服务。如果不能为组织增加价值,将会被组织所改造掉。因此内部审计的功能已从发展之初的消极的防弊纠错为主要目标,经过积极兴利阶段已发展到以价值增值为主的阶段。可以说,目前的增值型内部审计是内部审计发展的最新阶段,国际上关于它的理论及实务问题也尚处于研究的初级阶段。当然在我国实行增值型内部审计也有其重要性和紧迫性。它是适应当前经济全球化大环境的需要,是现代企业自身发展的需要,内部审计的发展与国际接轨的需要,是内部审计自身工作的需要,同时它又是内部审计自身生存的关键。本文选择内部审计最前沿的领域——增值型内部审计进行研究,既有理论意义又有现实意义。本文主要运用西方经济学理论、组织机构理论和企业经营管理学的有关理论,综合采用理论分析法、规范法、实证法等研究方法,在阐述增值型内部审计概念的基础上,探究了增值型内部审计的理论基础,分析其产生的由来与现在的发展状况,从理论和实践角度分析了实行增值型内部审计的必要性和可行性。最后联系我国实际对在我国建立和发展增值型内部审计提出了具体思路和措施。我国理论界对内部审计的增值功能有一些研究和探索,但是还没有对此进行系统的研究,其比较全面的相关文献和资料也相对缺乏。本文将增值型内部审计作为内部审计发展的一个阶段进行系统研究,并推进价值增值的思想和观念在我国内部审计理念界和实务界进行宣传,促进增值型内部审计在中国内部审计实践中广泛开展。最后希望自己的建议能够起到抛砖引玉的作用,以期对我国增值型内部审计的发展有所裨益,并引起理论界对增值型内部审计问题的关注。
[Abstract]:The 21st century is a new century full of challenges and opportunities. The increment of enterprise value has become the primary goal of enterprise management. It can create value and gain benefits for owners and stakeholders, which is the basis for the survival and development of enterprises. As an internal functional department of the organization, the internal audit department should also take this goal as the purpose of service, and provide "value-added" service for the enterprise. If you can not add value to the organization, will be transformed by the organization. Therefore, the function of internal audit has changed from negative prevention and error correction at the beginning of development to the stage of value appreciation. It can be said that the current value-added internal audit is the latest stage of the development of internal audit, and its theoretical and practical problems are still in the initial stage of research. Of course, the implementation of value-added internal audit also has its importance and urgency. It is the need to adapt to the current environment of economic globalization and the development of modern enterprises. The development of internal audit is in line with the needs of international standards. It is also the need of internal audit itself and the key to the survival of internal audit itself. This paper chooses the most advanced field of internal audit-value-added internal audit to study, which has both theoretical and practical significance. This article mainly uses the western economics theory, the organization theory and the enterprise management related theory, synthetically uses the theory analysis method, the standard method, the positive method and so on research method, on the basis of expounding the value-added internal audit concept, This paper probes into the theoretical basis of value-added internal audit, analyzes its origin and present development situation, and analyzes the necessity and feasibility of implementing value-added internal audit from the angle of theory and practice. Finally, some concrete ideas and measures are put forward to establish and develop value-added internal audit in our country. There are some researches and explorations on the value-added function of internal audit in the theoretical circle of our country, but there is no systematic research on it, and the relative literature and materials are relatively lacking. This paper makes a systematic study on the value-added internal audit as a stage of the development of internal audit, and promotes the idea and concept of value increment to propagate in the field of internal audit concept and practice in our country. Promoting value-added internal audit is widely carried out in China's internal audit practice. In the end, I hope my suggestions will be helpful to the development of value-added internal audit in our country, and arouse the attention of the theoretical circle to the problem of value-added internal audit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】