SH集团战略导向内部审计体系构建研究

发布时间：2018-06-11 19:11

本文选题：国有企业 + 内部审计　；参考：《南京大学》2017年硕士论文

【摘要】：积极推进国企改革,激活国有资本运行效率并提升国有企业的运营能力是国家"十三五"期间的重要战略目标之一,随着行业范围不断扩张及并购重组等推进,国有企业集团发展迅速,容易出现管理混乱,控制不力等问题。利用内部审计可以加强国有企业集团的管理与控制,但目前对国有企业集团如何有效构建内部审计体系的研究相对较少。新形势下,实施战略导向内部审计有助于国企积极应对经济增速放缓的挑战,更具针对性和效率性,通过识别和动态跟踪战略的方向与领域,做到重点突出、纵深结合,有效防范和抵御风险;另一方面,随着国企战略转型和改革的推进,必须建立与战略目标适应的管理和运行机制,促进公司控制权的合理配置,保证战略管控的实施,实现公司有效治理,并增加组织价值。SH集团是一家综合性国有企业集团,业务涵盖贸易、投资、地产、文化、科技实业等板块。"十二五"期间,SH集团对中长期发展战略不够重视,片面追求业务规模与利润增长,经营中风险事项时有发生,管控能力不强。侧重财务指标的事后审计也不能完全满足管理的需要,不能对集团的经营活动作出全面、科学的评价,缺乏战略性。SH集团现有的内部审计体系在顶层设计、要素构成和业务开展等方面均无法适应集团战略发展和内外部环境变化的新要求,因此构建以发展战略为导向的内部审计体系显得尤为必要。本文结合SH集团的发展战略和内部外环境分析,从战略管理的三个层次、内部审计体系的构成要素两个维度,研究SH集团战略导向内部审计体系框架的构建。一方面使内部审计涵盖了战略管理的全过程,另一方面以集团战略为导向从组织、业务、流程和文化四个子系统及信息化建设、人才保障等方面提供了具体的实施路径,为SH集团全面提升内部审计效率,完善内部控制和公司治理,防范经营风险,最终实现战略目标提供一定的保证。
[Abstract]:Actively promoting the reform of state-owned enterprises, activating the operational efficiency of state-owned capital and enhancing the operational capability of state-owned enterprises is one of the important strategic objectives of the country during the 13th Five-Year Plan period, with the continuous expansion of the industry scope and the promotion of mergers and acquisitions, etc. State-owned enterprise group develops rapidly, easy to appear management confusion, control is weak wait for problem. The use of internal audit can strengthen the management and control of state-owned enterprise groups, but there are few studies on how to effectively construct the internal audit system of state-owned enterprise groups. Under the new situation, the implementation of strategic oriented internal audit is helpful for state-owned enterprises to actively respond to the challenge of slowing economic growth, be more targeted and efficient, and focus on and combine the depth with the identification and dynamic tracking of strategic directions and fields. On the other hand, with the strategic transformation and reform of state-owned enterprises, it is necessary to establish a management and operation mechanism adapted to the strategic objectives, to promote the rational allocation of corporate control rights, and to ensure the implementation of strategic control. To achieve effective corporate governance and add value to the organization. SH Group is a comprehensive state-owned enterprise group, covering trade, investment, real estate, culture, technology industries and other sectors. " During the "12th Five-Year Plan" period, the Group did not pay enough attention to the medium- and long-term development strategy, pursued the business scale and profit growth one-sidedly, the risk events in operation occurred from time to time, and the ability of management and control was not strong. The post-audit focusing on financial indicators can not fully meet the needs of management, can not make a comprehensive and scientific evaluation of the group's business activities, and lacks the existing internal audit system of the strategic .SH group to be designed at the top level. Elements and business development can not adapt to the new requirements of strategic development and internal and external environment changes, so it is particularly necessary to build a development-oriented internal audit system. Based on the analysis of SH Group's development strategy and internal and external environment, this paper studies the construction of SH Group's strategic oriented internal audit system framework from three levels of strategic management and two dimensions of internal audit system components. On the one hand, the internal audit covers the whole process of strategic management, on the other hand, it provides a specific implementation path from the four subsystems of organization, business, process and culture, information construction, talent security, etc. It provides some assurance for SH Group to improve the efficiency of internal audit, perfect internal control and corporate governance, guard against management risk, and finally realize the strategic goal.
【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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