我国民营企业内部审计研究

发布时间：2019-04-01 23:46

【摘要】：自改革开放以来,民营经济对中国经济的持续高速增长做出了卓越贡献。民营经济若要取得进一步发展,必须建立现代企业制度、改善治理结构、完善内部审计。本文以导论为开篇,首先介绍了国内外内部审计的发展历程与相关研究现状,之后介绍了与内部审计和公司治理相关的理论基础,说明了内部审计对于公司治理的重要作用,并结合我国民营企业的特点,分析了民营企业发展规范的内部审计的必要性。之后,以我国著名民营企业WH公司为例,以文献查询和资料分析为主要研究方法,总结了WH公司在内部审计上的优势与经验,即审计制度要顺应公司治理结构、要适时引入风险管理理念、持之以恒地进行审计标准化建设。并以此入手,对我国民营企业内部审计提出了改进建议。我认为,民营企业应首先明确企业当前的发展阶段,从设立动机上调整审计制度;其次要明确内部审计的职能定位,合理转变审计理念;第三,要大力提高企业审计人员的素养、改进审计技术,更充分的发挥审计的增值功能。此外,审计机关和行业审计协会也需加强对民营企业内部审计的指导。本文认为,不存在对每个企业、每个发展阶段都适用的通用内部审计模式。我国民营企业应结合自身实际情况,根据企业所处的不同阶段,具体情况具体分析,寻求最符合本组织发展需求的内部审计运作方式。通常来说,在企业初创时期,审计重点可放在财务结果上,审计流程应精简、高效。在企业发展壮大阶段,审计重心应兼顾结果审计和流程审计,并涵盖新增业务。而在企业成熟阶段,在必要时可结合IIA的审计概念,适当引入COSO内部控制框架和其他国际先进审计工具。
[Abstract]:Since the reform and opening-up, the private economy has made remarkable contribution to the sustained and high-speed growth of China's economy. In order to make further development of private economy, it is necessary to establish modern enterprise system, improve governance structure and perfect internal audit. At the beginning of this paper, the author introduces the development of internal audit at home and abroad and the status quo of related research, then introduces the theoretical basis related to internal audit and corporate governance, and explains the important role of internal audit in corporate governance. Combined with the characteristics of China's private enterprises, this paper analyzes the necessity of the internal audit of the development standards of the private enterprises. Then, taking WH Company, a famous private enterprise in China, as an example and taking literature query and data analysis as the main research methods, this paper summarizes the advantages and experiences of WH Company in internal audit, that is, the audit system should conform to the corporate governance structure. Timely introduction of the concept of risk management, persevering in the construction of audit standardization. And proceed with this, to our country private enterprise internal audit put forward the improvement suggestion. I think that the private enterprises should first make clear the current development stage of the enterprise, adjust the auditing system from the motive of setting up, secondly, clarify the function orientation of the internal audit, and reasonably change the auditing concept; Third, we should greatly improve the quality of enterprise auditors, improve audit technology, and give full play to the value-added function of audit. In addition, audit institutions and industry audit associations also need to strengthen the guidance to the internal audit of private enterprises. This paper argues that there is no general internal audit model applicable to every enterprise and every stage of development. According to the actual situation of our country's private enterprises, according to the different stages of the enterprises and the specific situation, we should seek the internal audit operation mode which best accords with the development needs of the organization. Generally speaking, during the start-up period, audit focus can be on financial results, audit processes should be streamlined and efficient. In the stage of enterprise development, audit focus should take into account both results audit and process audit, and cover new business. In the mature stage of the enterprise, the internal control framework of IIA and other international advanced auditing tools can be properly introduced according to the audit concept of COSO when necessary.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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