上市公司战略审计研究

发布时间：2018-04-03 16:18

本文选题：战略管理　切入点：独立董事　出处：《南京财经大学》2010年硕士论文

【摘要】：战略审计是战略管理和审计学的交叉学科,其发展的基本动因是20世纪70年代管理者受托责任的空前扩大而导致的战略管理浪潮。它是指战略审计人员对战略管理的全过程进行的分析、监督和评价的活动,对战略制定的科学性、合理性审计以及对战略执行的有效性评价是战略审计最能发挥作用的地方,也是战略审计的重点。在上市公司中,战略审计本质上是董事会参与战略,进行战略决策和监督控制的一种公司治理的工具。由于战略审计是一门前沿的、新兴的课题,理论界与实务界对企业战略审计的研究还比较少。国内外的学者对这一课题的研究都处于初级阶段,没有形成一个概念明确、框架完整的战略审计理论体系。本文综合了国内外已有的战略审计成果,结合我国上市公司具体的情况,对战略审计的有关理论和实务问题进行了系统的探索性研究,并以实证研究的方式来分析战略审计在目前我国上市公司实施中存在的问题,之后提出解决的措施,力图使我们对战略审计这门新兴的审计学科有更深的认识。本文包括六个部分。第一部分介绍了选题的背景、意义、国内外研究的成果、本文的研究思路等内容。第二部分介绍了上市公司战略审计的理论阐释,包括了上市公司战略审计的主体、客体和内容、目标、职能、本质和特征。第三部分介绍了上市公司战略审计的流程设计和方法。流程设计包括了战略审计的准备阶段、实施阶段和报告阶段,并在传统的审计方法的基础上,结合战略审计的特点,引进了一些适于战略审计特点的方法。因为目前没有一个统一的战略审计的评价标准,第四部分笔者尝试着设立了关于战略制定审计的评价标准和战略实施审计的评价标准。第五部分介绍了战略审计在我国上市公司实施的必要性及可行性,之后通过上市公司战略委员会这一战略审计主体与企业绩效的相关性研究来阐述我国上市公司战略审计存在的问题,接着提出了解决的措施,具有较强的现实意义。最后是文章的结论及展望。
[Abstract]:Strategic audit is an interdisciplinary discipline of strategic management and auditing. The basic motivation of its development is the unprecedented expansion of the accountability of managers in the 1970s and the wave of strategic management.It refers to the analysis, supervision and evaluation of the whole process of strategic management by the strategic auditors, the scientific and rational audit of strategy formulation and the evaluation of the effectiveness of the implementation of the strategy.It is also the focus of strategic audit.In listed companies, strategic audit is essentially a kind of corporate governance tool for the board of directors to participate in strategy, make strategic decisions and supervise and control.As strategic audit is a frontier and emerging topic, the research on enterprise strategic audit is still relatively few in the theoretical and practical circles.Scholars at home and abroad are in the primary stage of research on this subject, and have not formed a strategic audit theory system with a clear concept and a complete framework.This article synthesizes the domestic and foreign existing strategic audit achievement, unifies our country listed company's concrete situation, has carried on the systematic exploratory research to the strategic audit related theory and the practice question.It also analyzes the problems existing in the implementation of strategic audit in China's listed companies by the way of empirical research, and then puts forward some measures to solve it, and tries to make us have a deeper understanding of strategic audit, which is a new auditing discipline.This paper includes six parts.The first part introduces the background, significance, domestic and international research results, research ideas and so on.The second part introduces the theoretical explanation of the strategic audit of listed companies, including the subject, object and content, objectives, functions, essence and characteristics of the strategic audit of listed companies.The third part introduces the process design and method of strategic audit of listed companies.The process design includes the preparation stage, the implementation stage and the reporting stage of the strategic audit. On the basis of the traditional audit methods and the characteristics of the strategic audit, some methods suitable for the characteristics of the strategic audit are introduced.Because there is not a unified evaluation standard of strategic audit at present, the fourth part tries to establish the evaluation standard of strategic formulation audit and the evaluation standard of strategic implementation audit.The fifth part introduces the necessity and feasibility of implementing strategic audit in Chinese listed companies.Then, through the study of the correlation between the strategic audit subject and the performance of the listed company, this paper expounds the problems existing in the strategic audit of the listed company in our country, and then puts forward some measures to solve it, which has a strong practical significance.The last part is the conclusion and prospect of the article.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【引证文献】