基于股东价值的民营企业内部审计体制研究
发布时间：2019-06-18 21:07
【摘要】： 改革开放20多年来我国民营经济取得了长足的发展,目前已成为了国民经济的重要组成部分。作为民营经济组成个体的民营企业也从无到有、从小到大,呈现出蓬勃生机。然而随着民营企业的进一步发展,民营企业普遍面临实施现代企业制度的难题。 作为社会经济生活主体的公司,其经营活动日益复杂,随之出现的公司治理问题越来越多,突出的表现为:在所有权与经营权相分离的情况下,公司产生不同层次的委托代理关系,由于契约的不完全性和信息的不对称性,容易发生“逆向选择”、“道德风险”等代理问题,加上我国国有控股公司所有者缺位,公司出现“内部人控制”问题,这些不可避免地损害广大股东利益。财务丑闻案件不断爆发,在公司治理结构中设计有效的监督机制成为人们普遍关注的问题。在这种情况下,内部审计作为一种制度安排进入人们的视野,成为专家学者研究讨论的热点话题。内部审计作为现代企业制度的重要组成部分,对完善公司治理、建立健全企业内控制度、加强和改善企业管理具有重要的意义。 内部审计是根据组织的内在需要而设立的,作为企业的自我约束机制,己成为现代企业制度的重要组成部分,是企业健全内部控制、严肃财经纪律、改善经营管理、提高经济效益的重要手段。我国内部审计自成立以来,虽然在完善企业经营管理中起到了重要的作用,但是由于起步较晚,在实际工作中仍然面临着许多问题,严重影响了内部审计职能的发挥。而与此同时,随着企业自身的发展以及社会各界的要求越来越需要企业重塑监督更加有效、职能更加全面的内部审计机构,所以在经济高速发展的历史条件下我国内部审计必须把握机遇,解决好发展中存在的各类问题。民营企业设立内部审计是民营企业发展的必然,也是民营企业发展的迫切需要。 在这种背景下,作者试图找出困扰民营企业内部审计发展的决定性因素,并围绕这些决定性因素构建一个行之有效且便于理解、接受和操作的内部审计体制。在比较了国有企业与民营企业的不同产权特征,以及公司治理中两个占主流地位的治理模式——股东中心模型和利益相关者模型之后,我们提出,针对民营企业的产权特征及经营特点,应该建立以股东价值为目标的治理模式,在这一模式之下,我们的内部审计体制需要进行一系列的重新思考,包括机构设置问题,人员职业能力框架问题,内部审计功能拓展问题等。 论文共分为4个部分: 第一章绪论 首先,我们对民营企业进行了科学的界定,以说明本文研究对象的边界问题。然后,在借鉴国际国内关于内部审计的定义之后,我们明确了什么是内部审计的问题,并指出其本质。最后在本部分对本文研究的背景和所采用的方法、思路进行了概括。 第二章内部审计的历史发展 在这一部分中,我们分别对西方现代内部审计理论及内部审计的发展和我国内部审计的发展趋势进行了说明,包括了国外内部审计的产生与发展,二十世纪西方企业内部审计发展的主要成就,我国内部审计的发展历程,民营企业内部审计的历史发展阶段,民营企业内部审计的现实困境等问题。其中,关于民营企业内部审计发展的现实困境问题是本文研究的一个重要着眼点。 第3章公司治理目标、企业产权特征与内部审计 本章为全文的主要部分。首先我们研究了公司治理目标【股东价值最大化和利益相关者价值最大化】和与之相应的公司治理模式【股东中心模型和利益相关者模型】,并比较了两种治理模型各自的特点。 其次,我们就需要明确民营企业的制度安排问题,即应该选择什么样的治理目标和治理模型。我们采纳了一些学者倡导的产权结构决定治理模式的观点,因此,在比较和分析了国有企业的产权特征【所有者缺位,产权廉价,内部人控制,劳动绑架资本】和民营企业的产权特征【产权明晰,所有者与经营者高度统一,资本雇用劳动,大股东治理效率】之后,我们对国有企业和民营企业的治理模式进行了选择。股东价值最大化应该作为民营企业治理的目标。 然后,我们对股东价值中心论及基于该理论的公司治理和内部审计制度安排进行了探讨。民营企业中,设立内部审计同样是基于受托责任经济关系和减少交易费用,这是内部审计在民营企业中设立的经济学分析。然后,我们明确提出,民营企业内部审计的目标就是为了发挥其公司治理作用,促进民营企业实现价值增值,通过其监督和服务功能的发挥来为股东创造价值。 第4章基于股东价值的民营企业内部审计体制重构本部分主要论述了股东中心模型下,内部审计体制的各个相关方面的问题,包括:机构设置,人员能力,功能拓展。首先,我们着眼于解决民营企业内部审计组织模式的定位问题,明确提出,依照民营企业的产权特征分析,应该采用直接隶属于企业所有者的机构设置方式。 其次,我们借鉴了中国注册会计师职业能力框架方面的研究,在比较了国际国内关于内部审计人员的职业能力要求之后,采用投入法对这一问题进行了探讨,并提出了与民营企业相应的内部审计人员的职业素养和能力要求。 最后,我们着手解决民营企业内部审计功能拓展方面的问题。在对传统内部审计目标和功能进行分析之后,我们按照前面提出的内部审计促进企业增值的方式,构建了其功能基本内容,包括:传统的财务审计目标,促进企业增值的风险导向审计,常规经营审计,监督代理人经济绩效的经济效益审计,针对企业具体情况开展的项目审计等。 本文创新点: 1、明确提出了民营企业与国有企业由于产权结构特征的巨大差异而需要采用不同的治理目标和治理模式。 2、明确提出了民营企业内部审计体制应该基于股东价值进行重构。 3、明确提出了民营企业内部审计重构中,应该将内部审计机构直接隶属于企业所有者之下,并提出了自己的民营企业内部审计人员职业能力框架。 4、对民营企业功能进行了拓展,涵盖了传统财务审计目标,经营审计目标,风险导向审计,以及具体的项目审计。
[Abstract]:China's private economy has made great progress over the past 20 years and has become an important part of the national economy. The private enterprise, which is an individual of the private economy, is also from small to small, and presents the vitality of the private enterprise. However, with the further development of the private enterprises, the private enterprises are generally faced with the problems of implementing the modern enterprise system. As the main body of the social and economic life, its management activities are becoming more and more complicated, and the problems of the company's governance are becoming more and more complex, and the outstanding performance is that, in the case of the separation of the ownership and the management right, the company has different production Due to the incompleteness of the contract and the asymmetry of information, the agency problems such as" reverse selection ", moral hazard", etc., together with the absence of the owner of the state-owned holding company of our country, the problem of "internal control" of the company, are inevitable. To damage the interests of the majority of the shareholders. The case of the financial scandal is breaking out, and the effective supervision mechanism is designed in the corporate governance structure. In this case, internal audit, as a kind of system, enters people's field of view and becomes an expert and expert The internal audit, as an important part of the modern enterprise system, is an important part of the modern enterprise system, to perfect the corporate governance, to establish and improve the internal control system of the enterprise, to strengthen and improve the enterprise The internal audit is established according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, it has become an important part of the modern enterprise system. It is the internal control of the enterprise and the serious financial and financial discipline. The internal audit of our country has played an important role in improving the management of the enterprise, but it still faces in the practical work because of the late start. At the same time, with the development of the enterprise itself and the demands of the community, the enterprise remodelling and supervision is more effective and the function is more comprehensive in the internal audit institution, so at the high speed of the economy The Internal Audit of Our Country under the Historical Conditions of the Exhibition It is necessary to grasp the opportunities and solve the problems existing in the development of private enterprises. The establishment of internal audit by the private enterprises is a private enterprise The necessity of development is also an urgent need for the development of the private enterprises. In this context, the author tries to find out the decisive factors for the development of the internal audit of the private enterprises, and around these decisions It is an internal audit system that is effective and easy to understand, accept and operate. In this paper, the characteristics of different property rights of the state-owned enterprises and the private enterprises, and the governance model _ shareholder's center model and interest in the corporate governance are compared. After the stakeholder model, we put forward that, aiming at the property rights and operating characteristics of the private enterprises, we should set up the governance model based on the value of the shareholders. In this mode, our internal audit system needs to carry out a series of rethinking, including The establishment of the institution, the position of the personnel industry capacity framework Problems, internal audit function expansion, etc. The paper is divided into four parts. In the first chapter, first, we define the private enterprises scientifically, In this paper, the boundary problem of the object in this paper is described. Then, reference is made to the internal audit in the international country. After the definition of the meter, we made it clear What is the problem of internal audit and point out its essence. At last, the background and the method and thought of this paper are summarized in this part. Chapter 2 internal trial In this part, the development of the modern internal audit theory and internal audit, the development of internal audit and the development trend of internal audit are described in this part. The development of internal audit in foreign countries, the main achievements of the internal audit and development of the western enterprises in the 20th century, I The Development of Internal Audit in the State and the Internal Audit of the Private Enterprises The development stage of the history, in the private enterprise The real situation of internal audit in private enterprises is an important focus of this paper. Chapter 3, Corporate Governance, Enterprise Property and Internal Audit This chapter is the main part of the full text. First of all, we have studied the corporate governance objectives[the most shareholder value The value of the large and the stakeholders is maximized and the corresponding corporate governance model[the center model of the shareholders and the stakeholder model] and the respective characteristics of the two governance models are compared. Secondly, we need to specify the system of the private enterprise. Organization of the problem, that is, what kind of governance objectives and governance models should be selected. We have adopted the view that some scholars advocate for the right structure to decide the governance model, so, The property rights of state-owned enterprises are compared and analyzed The property of the property right of the private enterprise[the property right is clear, the owner and the property right are cheap, the property right is cheap, the internal people control, the labor kidnapping capital] and the private enterprise We have chosen the governance model of the state-owned enterprises and the private enterprises after the high unification of the operators, the employment of the capital and the efficiency of the governance of the large shareholders. The value of the shareholders In order to maximize the goal of corporate governance, we discuss the arrangement of corporate governance and internal audit system based on the theory. In addition, the establishment of internal audit is also based on the economic relation of the entrusted responsibility and the reduction of the transaction cost, which is an economic analysis set up by the internal audit in the private enterprise. Then, we put forward that the goal of the internal audit of the private enterprise is that In order to play the role of corporate governance, to promote the value-added value of private enterprises, to create value for shareholders through the function of supervision and service. Chapter 4 is based on the value of the shareholders. The reconstruction of the internal audit system of the enterprise mainly discusses the related aspects of the internal audit system under the shareholder's central model, including the establishment of the organization, the ability of the personnel and the expansion of the function. To solve the problem of the position of the internal audit organization model of the private enterprise, it is clear that according to the state of the private sector The property analysis of the enterprise should adopt the mechanism directly subordinate to the owner of the enterprise Secondly, we draw on the research of the professional ability framework of the Chinese CPA, and after comparing the professional ability requirements of the internal auditors in the international country, the paper discusses the problem by using the input method, and puts forward some suggestions. The professional quality and ability requirements of the internal auditors corresponding to the private enterprises. In the end, we To solve the problem of the expansion of the internal audit function of the private enterprise. After the analysis of the traditional internal audit objectives and functions, we follow the The internal audit proposed by the face promotes the value-added mode of the enterprise, and the basic contents and the package of its functions are constructed. Including: the traditional financial audit objectives, the risk-oriented audit to promote the value-added of the enterprise, the regular operation audit, the economic benefit audit of the economic performance of the supervising agent, and the project audit carried out in the light of the specific situation of the enterprise The innovation point of this paper is as follows:1. It is clear that the private enterprise and the state-owned enterprise are due to the property right structure.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45
本文编号：2501797
[Abstract]:China's private economy has made great progress over the past 20 years and has become an important part of the national economy. The private enterprise, which is an individual of the private economy, is also from small to small, and presents the vitality of the private enterprise. However, with the further development of the private enterprises, the private enterprises are generally faced with the problems of implementing the modern enterprise system. As the main body of the social and economic life, its management activities are becoming more and more complicated, and the problems of the company's governance are becoming more and more complex, and the outstanding performance is that, in the case of the separation of the ownership and the management right, the company has different production Due to the incompleteness of the contract and the asymmetry of information, the agency problems such as" reverse selection ", moral hazard", etc., together with the absence of the owner of the state-owned holding company of our country, the problem of "internal control" of the company, are inevitable. To damage the interests of the majority of the shareholders. The case of the financial scandal is breaking out, and the effective supervision mechanism is designed in the corporate governance structure. In this case, internal audit, as a kind of system, enters people's field of view and becomes an expert and expert The internal audit, as an important part of the modern enterprise system, is an important part of the modern enterprise system, to perfect the corporate governance, to establish and improve the internal control system of the enterprise, to strengthen and improve the enterprise The internal audit is established according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, it has become an important part of the modern enterprise system. It is the internal control of the enterprise and the serious financial and financial discipline. The internal audit of our country has played an important role in improving the management of the enterprise, but it still faces in the practical work because of the late start. At the same time, with the development of the enterprise itself and the demands of the community, the enterprise remodelling and supervision is more effective and the function is more comprehensive in the internal audit institution, so at the high speed of the economy The Internal Audit of Our Country under the Historical Conditions of the Exhibition It is necessary to grasp the opportunities and solve the problems existing in the development of private enterprises. The establishment of internal audit by the private enterprises is a private enterprise The necessity of development is also an urgent need for the development of the private enterprises. In this context, the author tries to find out the decisive factors for the development of the internal audit of the private enterprises, and around these decisions It is an internal audit system that is effective and easy to understand, accept and operate. In this paper, the characteristics of different property rights of the state-owned enterprises and the private enterprises, and the governance model _ shareholder's center model and interest in the corporate governance are compared. After the stakeholder model, we put forward that, aiming at the property rights and operating characteristics of the private enterprises, we should set up the governance model based on the value of the shareholders. In this mode, our internal audit system needs to carry out a series of rethinking, including The establishment of the institution, the position of the personnel industry capacity framework Problems, internal audit function expansion, etc. The paper is divided into four parts. In the first chapter, first, we define the private enterprises scientifically, In this paper, the boundary problem of the object in this paper is described. Then, reference is made to the internal audit in the international country. After the definition of the meter, we made it clear What is the problem of internal audit and point out its essence. At last, the background and the method and thought of this paper are summarized in this part. Chapter 2 internal trial In this part, the development of the modern internal audit theory and internal audit, the development of internal audit and the development trend of internal audit are described in this part. The development of internal audit in foreign countries, the main achievements of the internal audit and development of the western enterprises in the 20th century, I The Development of Internal Audit in the State and the Internal Audit of the Private Enterprises The development stage of the history, in the private enterprise The real situation of internal audit in private enterprises is an important focus of this paper. Chapter 3, Corporate Governance, Enterprise Property and Internal Audit This chapter is the main part of the full text. First of all, we have studied the corporate governance objectives[the most shareholder value The value of the large and the stakeholders is maximized and the corresponding corporate governance model[the center model of the shareholders and the stakeholder model] and the respective characteristics of the two governance models are compared. Secondly, we need to specify the system of the private enterprise. Organization of the problem, that is, what kind of governance objectives and governance models should be selected. We have adopted the view that some scholars advocate for the right structure to decide the governance model, so, The property rights of state-owned enterprises are compared and analyzed The property of the property right of the private enterprise[the property right is clear, the owner and the property right are cheap, the property right is cheap, the internal people control, the labor kidnapping capital] and the private enterprise We have chosen the governance model of the state-owned enterprises and the private enterprises after the high unification of the operators, the employment of the capital and the efficiency of the governance of the large shareholders. The value of the shareholders In order to maximize the goal of corporate governance, we discuss the arrangement of corporate governance and internal audit system based on the theory. In addition, the establishment of internal audit is also based on the economic relation of the entrusted responsibility and the reduction of the transaction cost, which is an economic analysis set up by the internal audit in the private enterprise. Then, we put forward that the goal of the internal audit of the private enterprise is that In order to play the role of corporate governance, to promote the value-added value of private enterprises, to create value for shareholders through the function of supervision and service. Chapter 4 is based on the value of the shareholders. The reconstruction of the internal audit system of the enterprise mainly discusses the related aspects of the internal audit system under the shareholder's central model, including the establishment of the organization, the ability of the personnel and the expansion of the function. To solve the problem of the position of the internal audit organization model of the private enterprise, it is clear that according to the state of the private sector The property analysis of the enterprise should adopt the mechanism directly subordinate to the owner of the enterprise Secondly, we draw on the research of the professional ability framework of the Chinese CPA, and after comparing the professional ability requirements of the internal auditors in the international country, the paper discusses the problem by using the input method, and puts forward some suggestions. The professional quality and ability requirements of the internal auditors corresponding to the private enterprises. In the end, we To solve the problem of the expansion of the internal audit function of the private enterprise. After the analysis of the traditional internal audit objectives and functions, we follow the The internal audit proposed by the face promotes the value-added mode of the enterprise, and the basic contents and the package of its functions are constructed. Including: the traditional financial audit objectives, the risk-oriented audit to promote the value-added of the enterprise, the regular operation audit, the economic benefit audit of the economic performance of the supervising agent, and the project audit carried out in the light of the specific situation of the enterprise The innovation point of this paper is as follows:1. It is clear that the private enterprise and the state-owned enterprise are due to the property right structure.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45
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