企业内向型管理审计分析
发布时间：2018-09-10 21:44
【摘要】： 随着我国资本市场的逐步完善，尤其是从2005年启动的股权分置改革后，我国的A股市场开始迎来全流通时代。在这样一个资本市场大发展的背景下，股东、管理层、员工、投资者、政府部门之间的关系结构进一步的深化和明晰，社会公众对企业、尤其是上市公司的信息披露要求也越来越高——从公司的基本财务信息，到需要了解公司的组织结构、营销能力、生产能力、员工素质等综合的管理效能。 管理审计与常规的财务审计在具体的审计评价上有何不同?如何规范的评价企业的管理经营能力?如何合理的回应股东的要求披露相关的管理信息?如何通过管理审计来促进企业改进业务流程、质量控制规范?等这些问题都是管理审计的内容。 本文是主要讨论内向型管理审计标准和实务。首先以管理审计的信息需求为应用起点和目的，简述内向型管理审计的概念框架，并且以“信息”为线索，对内向型管理审计的相关概念、世界上主要国家的业绩评价指标开展做了回顾，其次结合中国目前的实际和相关的审计法规、准则做了自己的归纳和展开，，构建了自己的管理责任评价层次和体系；然后在规范分析的基础上，结合实际案例重点评述了内向型管理审计的评价指标、适用范围、以及相关对相关指标的进一步思考。文章最后对目前仍然阻碍管理审计发展的问题做了探讨，并提出自己的一些看法。
[Abstract]:With the gradual improvement of China's capital market, especially after the reform of split share structure started in 2005, the A-share market of our country begins to usher in the era of full circulation. Against such a background of the great development of the capital market, the relationship between shareholders, management, employees, investors and government departments is further deepened and clarified, and the public is facing enterprises. In particular, the information disclosure requirements of listed companies are increasingly high-from the basic financial information of the company to the need to understand the company's organizational structure, marketing ability, production capacity, staff quality and other comprehensive management effectiveness. What is the difference between the management audit and the regular financial audit in the specific audit evaluation? How to standardize the evaluation of the management and management of enterprises? How to reasonably respond to shareholders' request to disclose relevant management information? How to improve business process and quality control through management audit? And so on these questions are the management audit content. This article mainly discusses the management audit standard and practice of introverted management. First of all, taking the information demand of management audit as the application starting point and purpose, this paper briefly describes the conceptual framework of the introverted management audit, and takes "information" as the clue, to the related concepts of the introverted management audit. The performance evaluation index of the major countries in the world has been reviewed, and then combined with the actual and relevant auditing laws and regulations in China, the standards have made their own induction and development, and constructed their own management responsibility evaluation level and system; Then, on the basis of normative analysis, combined with practical cases, this paper focuses on the evaluation index, applicable scope, and further reflection on related indicators of introverted management audit. Finally, the paper discusses the problems that still hinder the development of management audit, and puts forward some views.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2235698
[Abstract]:With the gradual improvement of China's capital market, especially after the reform of split share structure started in 2005, the A-share market of our country begins to usher in the era of full circulation. Against such a background of the great development of the capital market, the relationship between shareholders, management, employees, investors and government departments is further deepened and clarified, and the public is facing enterprises. In particular, the information disclosure requirements of listed companies are increasingly high-from the basic financial information of the company to the need to understand the company's organizational structure, marketing ability, production capacity, staff quality and other comprehensive management effectiveness. What is the difference between the management audit and the regular financial audit in the specific audit evaluation? How to standardize the evaluation of the management and management of enterprises? How to reasonably respond to shareholders' request to disclose relevant management information? How to improve business process and quality control through management audit? And so on these questions are the management audit content. This article mainly discusses the management audit standard and practice of introverted management. First of all, taking the information demand of management audit as the application starting point and purpose, this paper briefly describes the conceptual framework of the introverted management audit, and takes "information" as the clue, to the related concepts of the introverted management audit. The performance evaluation index of the major countries in the world has been reviewed, and then combined with the actual and relevant auditing laws and regulations in China, the standards have made their own induction and development, and constructed their own management responsibility evaluation level and system; Then, on the basis of normative analysis, combined with practical cases, this paper focuses on the evaluation index, applicable scope, and further reflection on related indicators of introverted management audit. Finally, the paper discusses the problems that still hinder the development of management audit, and puts forward some views.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 郑勇杰;管理审计在广东地区国企风险管理中的应用研究[D];电子科技大学;2010年
本文编号：2235698
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