基于新常态的企业内部审计创新路径探讨

发布时间：2018-01-01 13:21

本文关键词：基于新常态的企业内部审计创新路径探讨　出处：《财会通讯》2017年25期 　论文类型：期刊论文

【摘要】："新常态"孕育新业态和新经济。企业发展将更加体现战略思维、长期理性和社会责任,创新驱动和责任导向成为公司治理的重要内容。各利益相关者对组织的广义资本投入和综合权益索取的控制在加强,治理结构扁平化和运营方式网络化使得供应链和价值网络的重组与跨界成为常态,组织风险全面提升。作为公司治理的四大基石之一和风险治理第三道防线的企业内部审计,亟待创新以适应新的风险防控格局,确保组织受托责任履行控制机制的有效运行和促进企业发展战略的实现。本文基于政治、经济、社会、环境以及科技新常态,从反腐倡廉、价值增值、社会责任、生态文明、科技创新五个方面提出内部审计创新路径。
[Abstract]:The "new normal" conceived new formats and new economy. The development of enterprises will be more rational and reflect the long-term strategic thinking, social responsibility, innovation driven and responsibility oriented has become an important part of corporate governance. The stakeholders control of generalized capital input to the organization and the comprehensive rights in strengthening governance structure flat and operation mode of network the restructuring and cross-border supply chain and value network has become the norm, the organization to enhance the internal audit risk. As one of the four cornerstones of corporate governance and risk management of third defense enterprises, innovation in order to adapt to the new pattern of risk prevention and control, to ensure the effective operation of the organization to fulfill accountability control mechanism and promote the realization of enterprise development strategy. Based on the political, economic, social, environment, science and technology from the new norm, anti-corruption, value, social responsibility, ecological civilization, science and technology innovation five On the other hand, we put forward the innovation path of internal audit.

【作者单位】：重庆理工大学;
【基金】：国家社会科学基金“企业社会责任内部控制的实现机理与路径研究”(项目编号:13CGL052)阶段性研究成果
【分类号】：F239.45
【正文快照】： “新常态”对我国阶段性发展过程进行了重新定位。新常态是符合发展规律的趋势性、常态化的发展路径选择,具有准范式特征,应该将其作为一种重要的认知理论框架,指导相关领域内角色关系的界定、行为方式的选择和冲突问题解决之策的选择。新常态的认知过程反映出,我国社会的价值

【相似文献】