HDY国有企业内部审计问题研究

发布时间：2018-07-07 15:38

本文选题：内部审计 + 国有企业　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着经济的发展,在当今市场经济的条件下,我国的国有企业不断发展,作为使企业良好运作的内部审计也得到重视。进入二十一世纪之后,美国安然世通两大公司的财务丑闻的曝光震惊了世界资本市场。美国国会和政府为了实现上市公司“遵守证券法律以提高公司披露的准确性和可靠性,从而保护投资者及其他目的”,加速通过了《萨班斯法案》。而中国国有企业也必须吸收国内外企业的经验教训,从强化内部审计入手,完善内部审计体系,实现有效内部审计,规避企业风险,避免类似丑闻发生。因此研究HDY国有企业内部审计存在的问题并分析其对策,无疑具有重大的意义。本文通过结合内部审计的职能和作用,了解该企业中内部审计存在的问题,并对这些问题加以分析研究,这将为企业解决现存问题提供很大帮助。将有助于提高企业对于内部审计的认知与了解,为企业部门领导提供经营决策等方面的依据,有助于提高经济效益创造更大的利益。本文选取HDY国有企业为研究对象,采用专题研究的形式,通过运用文献查阅、实地调查、定性分析等方法对该企业内部审计现状及流程进行研究,分析目前其内部审计存在的问题,并提出完善内部审计的有效方法。本文研究的意义在于,以HDY国有企业内部审计为出发点,理论结合实际,通过对其内部审计现状及存在问题进行分析和讨论,提出适合HDY国有企业的内部审计完善对策及问题的解决方法。全文一共有五个部分。第一部分,绪论,主要包括研究背景及意义、研究思路和结构安排等;第二部分,相关理论基础,主要包括内部审计的内容、内部审计的流程、内部审计机构的设置原则及方式、后续审计程序和风险导向审计等;第三部分,对HDY国有企业情况进行描述,包括公司简介,公司机构设置以及审计内控中心的人员素质,对公司原执行董事离任审计的分析及发现的问题等;第四部分,HDY国有企业存在的问题及其分析,包括对内部审计的不重视,人员配备不合理,内部控制制度不健全,缺乏后续审计程序等等;第五部分,提出建议。包括重新认识内部审计,提高审计从业人员的素质,建立风险内控工作标准,增加后续审计程序等措施,希望对HDY国有企业审计内控中心的良好发展有促进作用。
[Abstract]:With the development of economy, under the condition of market economy, the state-owned enterprises in our country have been developing constantly, and the internal audit, which makes the enterprises operate well, has also been paid attention to. In the 21 th century, the financial scandals of Enron's two major companies shocked the world's capital markets. The U.S. Congress and government accelerated the passage of the Sarbanes Act in order to "comply with securities laws to improve the accuracy and reliability of corporate disclosure, thereby protecting investors and other purposes." Meanwhile, Chinese state-owned enterprises must absorb the experience and lessons of domestic and foreign enterprises, start with strengthening internal audit, perfect internal audit system, realize effective internal audit, avoid enterprise risk and avoid similar scandals. Therefore, it is of great significance to study the problems existing in the internal audit of HDY state-owned enterprises and analyze its countermeasures. By combining the functions and functions of internal audit, this paper understands the existing problems of internal audit in this enterprise, and analyzes these problems, which will be of great help to the enterprise to solve the existing problems. It will be helpful to improve the cognition and understanding of the internal audit, to provide the basis of the management decision for the leaders of the enterprise department, and to improve the economic efficiency and create more benefits. This paper selects HDY state-owned enterprise as the research object, adopts the form of special research, through the use of literature review, field investigation, qualitative analysis and other methods to study the internal audit status and process of the enterprise. This paper analyzes the problems existing in internal audit and puts forward effective methods to perfect internal audit. The significance of this study lies in the analysis and discussion of the present situation and problems of internal audit of HDY state-owned enterprises by combining theory with practice, taking the internal audit of HDY as the starting point. This paper puts forward the countermeasures and solutions of the internal audit for HDY state-owned enterprises. There are five parts in this paper. The first part, introduction, mainly includes the research background and significance, the research thought and the structure arrangement; the second part, the related theory foundation, mainly includes the internal audit content, the internal audit process, The third part describes the situation of HDY state-owned enterprises, including the company profile, the establishment of the company and the quality of the internal control center. The fourth part is about the problems existing in HDY state-owned enterprises, including the lack of attention to internal audit, unreasonable staffing, imperfect internal control system, and so on. Lack of follow-up audit procedures and so on; part V, recommendations. These measures include re-understanding internal audit, improving the quality of audit practitioners, establishing internal risk control standards, and increasing follow-up audit procedures, hoping to promote the good development of HDY state-owned enterprise audit internal control center.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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