开滦集团公司内部审计研究

发布时间：2018-06-02 13:28

本文选题：集团公司 + 内部审计　；参考：《天津大学》2007年硕士论文

【摘要】： 企业内部审计是随着股份制的兴起和公司规模的扩大,而最早产生于十九世纪中叶的欧洲。产生的原因是企业管理的需要,尤其是企业最高层管理当局对各亚管理层当局实施控制、促进其有效履行受托管理责任的需要。迄今为止,几乎所有的大型企业,尤其是以集团公司为组织形式的企业,都成立了审计委员会和相应的内部审计机构。我国自审计署组建以来,大型国有企业也越来越重视内部审计,纷纷成立了内部审计机构,以加强对企业的财务监督以及集团公司对子分公司的有效控制。但在实际工作中,由于我国内部审计成立时间较晚、现代企业制度正处于建立阶段,在内部审计工作开展中还存在着一些薄弱环节,比如在内部审计的独立性、建立健全内部控制制度、关注企业风险等方面,使得内部审计的作用未能得到充分发挥。总体来说,我国内部审计发展水平与国际上内部审计相比还有一段距离。本文通过对开滦集团公司内部审计产生和发展历程的探讨,系统分析了内部审计的本质、职能和基本任务,从完善企业组织治理结构和企业财务治理结构、保障组织高效运营到建立和完善内部控制制度等方面,多角度对开滦集团公司内部审计进行了分析。针对开滦集团公司经营特点,采用历史分析、要素分析、调查研究、战略分析、中外对比等研究方法,理论联系实际,具体探讨了开滦集团公司内部审计的现状和存在的问题。通过结合国际内部审计的现状和发展趋势,对改进开滦集团公司内部审计提出了相应的意见和建议,并从制定内部审计年度计划、审计现场实施、企业风险审计、在管理领域拓展审计范围、企业道德文化建设等方面对开滦集团公司内部审计做了全面规划,对大型企业尤其是煤炭企业的内部审计工作,具有一定的理论意义和较强的实践指导作用。
[Abstract]:With the rise of joint-stock system and the expansion of company scale, internal audit originated in Europe in the middle of the nineteenth century. The reason is the need of enterprise management, especially the need for the top management authority to exercise control over the sub-management authorities and to promote their effective implementation of their fiduciary management responsibilities. Up to now, almost all large enterprises, especially those organized by group companies, have set up audit committees and corresponding internal audit institutions. Since the establishment of the Audit Office, large state-owned enterprises have attached more and more importance to internal audit and set up internal audit institutions one after another in order to strengthen the financial supervision of enterprises and the effective control of sub-branches of group companies. However, due to the late establishment of internal audit in our country, the modern enterprise system is in the stage of establishment. There are still some weak links in the development of internal audit, such as the independence of internal audit. Establishing and perfecting internal control system and paying close attention to enterprise risk make the function of internal audit not be given full play. Generally speaking, the development level of internal audit in our country is far from that of international internal audit. Through the discussion of the emergence and development of the internal audit of Kailuan Group Company, this paper systematically analyzes the essence, functions and basic tasks of the internal audit, from perfecting the organizational governance structure and the financial governance structure of the enterprise. This paper analyzes the internal audit of Kailuan Group from the aspects of ensuring the efficient operation of the organization and establishing and perfecting the internal control system. According to the management characteristics of Kailuan Group Company, this paper discusses the present situation and existing problems of internal audit of Kailuan Group Company by using historical analysis, factor analysis, investigation and research, strategic analysis, comparison between China and foreign countries, and connecting theory with practice. According to the current situation and development trend of international internal audit, this paper puts forward the corresponding opinions and suggestions to improve the internal audit of Kailuan Group Company, and makes the annual plan of internal audit, the implementation of audit site, and the audit of enterprise risk. The internal audit of Kailuan Group Company has been comprehensively planned in the aspects of expanding the scope of audit in the field of management and the construction of corporate moral culture. The internal audit work of large enterprises, especially coal enterprises, has been carried out. It has a certain theoretical significance and a strong practical guidance role.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4;F426.21

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