制度变迁背景下内部审计在公司治理中的作用及治理效应研究

发布时间：2018-06-24 03:17

本文选题：内部审计 + 作用　；参考：《浙江财经大学》2017年硕士论文

【摘要】：我国内部审计建立的三十多年来,大致经历了建立起步、巩固提高和转型发展等三个阶段。如今内部审计在组织中的应用范围不断拓展,内部审计准则及规范体系日益完善,从业人员数量与日俱增。内部审计制度已然成为组织结构及组织运行必不可少的内部作用机制。随着国家宏观经济环境、组织外部环境以及内部审计自身目标和要求的不断演进,内部审计在企业组织治理中的职能也经过了由财务监督、评价的基本职能向管理、控制的拓展职能以及治理的终极职能演变。内部审计作为公司治理基石所发挥的确认、咨询、价值增值等重要作用已逐步凸显,并得到理论与实务界的广泛认可和推广。但从实践整体情况而言,我国企业内部审计与国际先进水平依然存在较大差距。其差距主要在于理论认知和实务开展水平等两个方面。例如,有些企业为迎合上市要求而应急设立内审部门,工作流于形式;更有多数企业或组织(如非盈利机构)内部审计功能滞后,与组织的内在需求不相匹配,还远远没有发挥其内在职能。本文即是尝试从一个动态的多维发展视角,探讨一个最初始又是终极的问题——内部审计的功能与作用。理论部分,论文首先界定了公司治理及内部审计含义,提出内部审计有效性有赖于与董事会、管理层和外部审计的协同治理,并通过确认、咨询等方式,实现价值增值等成效来参与公司治理。其次,基于受托经济责任理论和制度变迁理论探讨了内部审计发挥治理职能与效应的内在机理,着重分析政府规制干预和企业自主选择两种不同制度变迁驱动下,内部审计在公司治理中的模式和内在机理差异。最后,论文探究了内部审计职能层级与企业发展走势的关系,洞悉现代企业内部审计治理职能的内在发展规律,并构建了内部审计参与公司治理的作用模型。实证部分,论文首先选取2005年至2008年1232个设立内部审计上市公司与未设立内部审计上市公司的有效样本,其中设立内部审计公司样本1008个,未设立内部审计公司样本为224个。以代理成本和盈利能力作为公司治理效应的替代变量,通过双重差分模型检验了政府规制干预设立的内部审计与公司治理效应的关系。结果显示:政府规制干预设立的内部审计可以通过降低代理成本和增强获利能力实现公司治理效应。其次,本文选取2007年至2014年2520个自主选择设立内部审计企业和政府规制干预设立内部审计企业的有效样本,其中企业自主设立内部审计样本504个,政府规制干预设立内部审计样本2016个。同样以代理成本和盈利能力作为公司治理效应的替代变量,通过多元混合截面回归模型检验了企业自愿选择设立的内部审计与公司治理效应的关系。结果显示:与政府规制干预设立的内部审计相比,企业自愿选择设立的内部审计可以通过降低代理成本和增强获利能力在公司治理发挥更好的治理效应。论文还就企业初设内部审计的规模点作了考察,以期为实务中内部审计从无到有的初设决策提供一定的经验依据。结果显示:企业自愿选择初次设立内部审计时,其员工数平均水平达到434人,企业资产达到0.69亿元。本文的结论:(1)无论是政府规制干预还是企业自愿选择设立内部审计,两者均有助于公司治理效应的提升;(2)企业自愿选择设立的内部审计比政府规制干预下的内部审计具有更优的治理效应;(3)企业自愿选择设立内部审计时,当其达到一定的平均规模点(员工平均人数、平均资产规模等),应考虑新设内部审计。本文建议:(1)进一步完善政府规制干预下的内部审计建设。例如通过规范内部审计制度来确保内审职能的履行;通过合理设置内部审计组织形式以增强其独立性;通过加强内部审计与其他治理主体的协作强化内部审计需求。(2)大力推动企业自愿选择下的内部审计发展。例如可自愿选择设立内部审计的企业(尤其是达到一定规模点的企业)应正确认识到内部审计的作用并积极尝试设立内部审计;设立内部审计后为避免流于形式,在合理设立内部审计组织形式以及加强治理主体间的协作外,还要重点加强内部审计队伍建设,避免“任人唯亲”现象。本文的主要创新:(1)对比分析强制性制度变迁下政府规制干预设立内部审计与诱致性制度变迁下企业自愿选择设立内部审计等两种模式对于公司治理作用与效应的区别,而现有文献仅局限于对上市公司的考察,本文拓宽了研究视角。(2)构建内部审计职能层级和内部审计参与公司治理的作用模型,为企业探索适合本企业发展的内部审计模式提供参考,在内容上进行创新。(3)首次尝试量化企业设立内部审计的规模点,为可自愿选择设立内部审计的企业提供规模点建议,是一种实务创新。本文不足:(1)本文可自愿选择设立内部审计企业的规模点仅是一个粗略的界点,未对不同行业进行分类考察并且样本过小。(2)本文仅用总资产收益率和总资产周转率作为公司治理替代变量存在以偏概全的可能性。(3)本文在自主设立内部审计的非上市民营企业样本选择上的科学性与严谨性有待进一步提高。
[Abstract]:In the past thirty years, China's internal audit has experienced three stages, such as the establishment of starting, the consolidation and the improvement and the transformation and development. The application scope of the internal audit in the organization is expanding, the internal auditing standards and the standard system are increasingly perfected and the number of employees is increasing. The internal audit system has already become the organization structure and group. With the national macro economic environment, the organization of the external environment and the continuous evolution of the internal audit's own goals and requirements, the functions of the internal audit in the organizational governance of the enterprise have also been monitored by the financial supervision, the basic functions of the evaluation, the expansion of control and the ultimate function of governance. The important role of internal audit as the cornerstone of corporate governance, such as confirmation, consultation, value added and so on, has been gradually highlighted and widely recognized and popularized in the theory and practice circles. However, in terms of the overall practice, there is still a big gap between the internal audit of our enterprises and the international advanced level. The gap mainly lies in the theoretical cognition. For example, in two aspects, for example, some enterprises set up an internal audit department in order to meet the requirements of the market and work in the form of internal audit, and the internal audit function of most enterprises or organizations (such as non-profit organizations) is lagging behind and does not match the internal needs of the organization. The dynamic multi-dimensional development angle of view is to discuss the function and function of the internal audit, which is the most initial and ultimate problem. In the theoretical part, the paper first defines the meaning of corporate governance and internal audit, and puts forward that the effectiveness of internal audit depends on the coordination with the board of directors, management and external audit, and through confirmation and consultation. Secondly, based on the theory of entrusted economic responsibility and the theory of institutional change, the internal mechanism of internal audit to play the function and effect of governance is discussed, and the model and internal audit of internal audit in corporate governance are analyzed with emphasis on the analysis of two different institutional changes, which are driven by government regulation intervention and independent selection of enterprises. In the end, the paper explores the relationship between the level of the internal audit function and the trend of the enterprise development, the internal development law of the internal audit management function of the modern enterprise, and the role model of the internal audit to participate in the corporate governance. In the empirical part, the paper first selects 1232 internal auditors to be listed on the public market from 2005 to 2008. The company and the company have not set up an effective sample of internal audit listed companies, of which 1008 samples of internal audit companies are set up, and there are no samples of 224 internal audit companies. Taking the agency cost and profitability as an alternative to the corporate governance effect, the internal audit and corporate governance established by government regulation intervention are tested by the dual difference model. The results show that the internal audit established by government regulation intervention can achieve corporate governance effect by reducing agency costs and enhancing profitability. Secondly, this paper selects 2520 independent choices from 2007 to 2014 to set up effective samples of internal audit enterprises and government regulation intervention to set up internal audit enterprises, among which enterprises are self-employed. 504 internal audit samples were set up, and 2016 internal audit samples were set up by government regulation intervention. The agency cost and profitability were also taken as alternative variables of corporate governance effect. The relationship between internal audit and corporate governance effect of voluntary choice established by enterprises was tested by multiple mixed cross section regression model. The results showed that: with the government. Compared with the internal audit established by the regulatory intervention, the internal audit set up by the enterprise voluntarily can play a better governance effect by reducing the agency cost and enhancing the profitability in the corporate governance. The paper also investigates the scale point of the initial internal audit of the enterprise, in order to provide the initial decision-making for the internal audit in practice. The results show that when enterprises voluntarily choose the first internal audit, the average number of employees reached 434 and the enterprise assets reached 69 million yuan. The conclusion of this paper is: (1) whether the government regulation intervention or the voluntary choice of the enterprise to establish the internal audit, the two are helpful to the improvement of the corporate governance effect; (2) the enterprise voluntarily The internal audit set up is better than the internal audit under the intervention of government regulation. (3) when enterprises voluntarily choose to establish internal audit, the new internal audit should be considered when they reach a certain average scale (average employee number, average asset size, etc.). This paper suggests: (1) further improve the intervention of government regulation. Internal audit construction, for example, to ensure the performance of internal audit by standardizing the internal audit system; to enhance its independence by rationally setting up internal audit organizational forms; strengthening internal audit needs by strengthening internal audit and other governance subjects. (2) vigorously promote the development of internal audit under voluntary choice of enterprises. In order to establish internal audit (especially to a certain scale of enterprises), we should correctly recognize the role of internal audit and actively try to establish internal audit. After the establishment of internal audit, the internal audit should be strengthened in order to avoid the form of internal audit, to set up the organizational form of internal audit and to strengthen the cooperation between the main body of the management. The main innovations of this paper are as follows: (1) contrast and analyze the difference between the two modes of government regulation intervention setting up internal audit and the voluntary selection of internal audit under the induced institutional change under the compulsory institutional change, and the difference between the effect and the effect of corporate governance. The study of the city company has widened the research angle of view. (2) constructing the function model of internal audit and the role model of internal audit to participate in corporate governance. It provides a reference for the enterprise to explore the internal audit model suitable for the development of the enterprise. (3) the first attempt to quantify the scale point of internal audit to be set up for the first time is to be selected voluntarily. It is a practical innovation to choose an enterprise to set up an internal audit, which is a practical innovation. This paper is insufficient: (1) the scale point of choosing an internal audit enterprise voluntarily is only a rough boundary, it is not classified and examined in different industries and the sample is too small. (2) this article only uses the total asset return rate and the total asset turnover rate as the corporate governance. The possibility of partial generalize exists in the alternative variables. (3) the scientificity and rigour of the selection of non listed private enterprises in this paper should be further improved.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

【参考文献】