南京栖霞建设股份有限公司内部审计研究

发布时间：2018-05-26 10:04

本文选题：公司 + 内部审计　；参考：《兰州大学》2008年硕士论文

【摘要】： 近几年,我国房地产投资快速增长,投资(含投机)购房盛行,消费者追涨购买使大量需求提前释放。为此国家出台了增加个人所得税、增加二手房交易营业税以及新的房贷新政等调控措施,这些政策的出台使得房地产市场竞争日趋激烈,行业洗牌现象不断加剧。由于市场异变,竞争加剧,再加上资产负债率普遍偏高,所以房地产企业越来越重视管理工作,尤其是内部控制,一方面力求尽可能降低成本,另一方面加强风险控制管理,追求最大利润的赢利管理。而内部审计既是内部控制系统的重要组成部分,也是监督与评价内部控制其他部分的主要力量,因而在强化内部控制方面有不可替代的积极的作用。同时其在改进风险管理和完善治理结构等方面也发挥审查、评价及促进作用。所以内部审计在房地产企业经营管理中处于极其重要而又特殊的地位。本文以房地产企业-南京栖霞建设股份有限公司为研究对象,运用相关理论,对内部审计进行系统的研究,找出存在的问题,探求问题产生的根源,并有针对性地提出明确内部审计的定位、明确内部审计的内容、建立集团内部审计网络、强化审计委员会的作用、保障内部审计的客观性、提高审计质量、开展计算机审计、提高审计人员专业胜任能力和加强内部审计的法律法规建设等九个方面的改进措施,通过这些措施来强化公司的内部审计工作。从而实现在工作内容上,内部审计不仅可以检查和评估公司的财务和经营数据是否真实可靠,还可通过介入生产经营管理活动,对公司管理、经营活动的合规性和内部控制性进行检查和评估。在工作方式上,把内部审计的关口前移,事前、事中、事后审计并重,体现内部审计的全面性和全过程性,向公司的管理层提出改进和加强管理的措施,协助管理明确责任,避免出现决策失误和管理失职等现象的目标。
[Abstract]:In recent years, China's real estate investment is growing rapidly, investment (including speculation) is prevalent, consumer demand is released ahead of time. To this end, the state has introduced measures such as increasing personal income tax, increasing the business tax on second-hand housing transactions and the new housing loan policy. These policies have made the real estate market increasingly competitive and the phenomenon of trade reshuffle intensified. As the market changes, competition intensifies, and the ratio of assets and liabilities is generally on the high side, real estate enterprises pay more and more attention to management, especially internal control. On the one hand, they strive to reduce costs as much as possible, on the other hand, they strengthen risk control management. Profit management in pursuit of maximum profit. Internal audit is not only an important part of internal control system, but also the main force to supervise and evaluate other parts of internal control, so it plays an irreplaceable role in strengthening internal control. At the same time, it also plays a role of review, evaluation and promotion in improving risk management and improving governance structure. So the internal audit is very important and special in the management of real estate enterprises. This article takes the real estate enterprise-Nanjing Qixia Construction Co., Ltd. as the research object, uses the related theory, carries on the systematic research to the internal audit, finds out the existence question, explores the root cause of the problem, It also puts forward the definite position of internal audit, the content of internal audit, the establishment of group internal audit network, the strengthening of the role of audit committee, the guarantee of the objectivity of internal audit, the improvement of audit quality, and the development of computer audit. This paper proposes nine measures to improve the professional competence of auditors and to strengthen the internal audit laws and regulations, which can be used to strengthen the internal audit work of the company. Thus, in terms of work content, internal audit can not only check and evaluate whether the financial and operating data of the company are true and reliable, but also manage the company by intervening in the production, operation and management activities. The compliance and internal control of business activities are checked and evaluated. In terms of working methods, we should move forward the level of internal audit, pay equal attention to both pre-audit and post-audit, embody the comprehensiveness and full process of internal audit, propose to the management of the company measures to improve and strengthen management, and assist the management to clarify its responsibilities. The goal of avoiding mistakes in decision making and failure in management.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F293.3;F239.45

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