关于中国电信战略转型的内部审计研究

发布时间：2018-10-09 19:38

【摘要】： 随着经济全球化和信息时代的到来,电信行业面临的市场竞争日趋激烈,强化企业管理,提高企业的竞争能力,显得至关重要。人们越来越认识到有效的内部审计作为公司治理体系的重要组成部分,可以防范企业风险,促进企业科学规范管理,提升企业核心竞争力,内部审计的健全有效是完善公司治理的保证。在中国电信实施转型的特殊时期,对完善公司治理、加强风险管控、强化内部控制、提升经营管理水平将提出更高的要求,而这些依赖于内部审计的强化和转型。一方面,在转型过程中,企业面临的市场运营、技术发展、法律法规监管等风险会越来越多,如不能实施有效管理将影响企业的持续发展;另一方面,转型促使中国电信的经营范围拓展、经营方式更为多样、经济活动更加复杂,企业急需健全自我约束的内控管理机制。顺应中国电信转型的变化,建立与完善公司的内部审计制度,使其符合公司治理的实际需要,已经成为中国电信经营管理中十分重要的问题。内部审计作为企业生存发展的内在需求,在获得发展机遇的同时,也面临着前所未有的挑战。因此,内部审计应认清形势,改进自身的缺陷和不足,建立以风险为导向的全面风险管理审计体系,积极探索以促进组织转型和发展为目标的内部审计管理新模式。本文对内部审计的发展与电信企业转型的紧密结合进行了有益探讨,借鉴国外内部审计的发展经验,对中国电信内部审计机制的现状及成因展开分析,提出有针对性的策略,目的是建立健全公司的内部审计机制,推动中国电信持续健康的发展。
[Abstract]:With the coming of economic globalization and information age, the market competition of telecommunication industry is becoming more and more fierce. It is very important to strengthen the management of enterprises and improve the competitive ability of enterprises. It is increasingly recognized that effective internal audit, as an important part of the corporate governance system, can prevent enterprise risks, promote scientific and normative management of enterprises, and enhance the core competitiveness of enterprises. The sound and effective internal audit is the guarantee of perfect corporate governance. In the special period of China Telecom's implementation of transformation, higher requirements will be put forward to perfect corporate governance, strengthen risk control, strengthen internal control and improve management level, which depend on the strengthening and transformation of internal audit. On the one hand, in the process of transformation, enterprises will face more and more risks, such as market operation, technological development, laws and regulations supervision and other risks, such as failure to implement effective management will affect the sustainable development of enterprises; on the other hand, The transformation promotes the expansion of China Telecom's business scope, more diversified management methods, more complex economic activities, and the enterprises urgently need to improve the internal control management mechanism of self-restraint. To adapt to the change of China Telecom, to establish and perfect the internal audit system, to make it meet the actual needs of corporate governance, has become a very important issue in the management of China Telecom. Internal audit, as the internal demand of the survival and development of enterprises, is facing unprecedented challenges as well as opportunities for development. Therefore, internal audit should recognize the situation, improve its own defects and deficiencies, establish a risk-oriented comprehensive risk management audit system, and actively explore a new internal audit management model aimed at promoting the organizational transformation and development. This paper has carried on the beneficial discussion to the internal audit development and the telecommunication enterprise transformation close union, draws lessons from the foreign internal audit development experience, carries on the analysis to the China Telecom internal audit mechanism present situation and the cause of formation, proposes the pertinence strategy, The purpose is to establish and improve the internal audit mechanism of the company and promote the sustainable and healthy development of China Telecom.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F626

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