我国企业内部审计的产生发展过程及趋势研究

发布时间：2018-05-09 01:07

本文选题：企业内部审计 + 财务审计　；参考：《沈阳工业大学》2002年硕士论文

【摘要】： 我国在建国以后在企业内部实行企业内部审计制度已有20年的历史。在这20年的实践中，既积累了丰富的经验，也存在着一些困难和问题。面对新世纪，中国企业的内部审计将何去何从?将怎样去迎接我国加入世贸组织后可能出现的挑战和机遇，把握中国企业内部审计的未来? 所谓瞻前顾后，我们只有对过去20年的企业内部审计的发展历程进行全面、系统地总结与反思，才能对所提出的问题给予切合实际的回答。然而在这方面的研究尚属一片空白。本文就是在这样的前提下，基于我国企业内部审计在新的历史时期的紧迫感和历史使命感，对过去20年中国企业内部审计的发展历史进行调查研究，希望能找出在中国特有的经济环境下，企业内部审计的发展中有规律性的东西。通过分析我国内部审计不同时期的立法特点，我国经济发展不同时期的经济成份特点，企业内部审计的目标、内容演变过程中呈现出的特点，大胆地将其产生、发展过程划分为三个阶段(起步阶段，，发展阶段和新阶段)来研究。以便更好地总结我国企业内部审计的发展过程中的特点，寻找出发展中的规律性东西，预测我国企业内部审计的未来发展趋势。同时，本文把调查来的数据通过整理运用统计方法进行企业内部审计的趋势分析，这一点也是本文的创新所在。在研究过程中，注重能动因素的分析，总结出经济发展是我国企业内部审计的直接动力，它们之间存在着同步性；企业内部审计中的各个因素存在着相互影响关系。
[Abstract]:After the founding of the people's Republic of China, the internal audit system of enterprises has been implemented for 20 years. In this 20 years practice, not only has accumulated the rich experience, but also has some difficulties and the question. Facing the new century, where will the internal audit of Chinese enterprises go? How will we meet the challenges and opportunities that may arise after China's accession to the WTO, and grasp the future of internal audit of Chinese enterprises? There are too many concerns, we only to the past 20 years of internal audit development process, a comprehensive, systematic summary and reflection, in order to put forward a practical answer to the question. However, the research in this area is still a blank. Under this premise, based on the sense of urgency and historical mission of internal audit in the new historical period, this paper investigates and studies the development history of internal audit in Chinese enterprises in the past 20 years. The author hopes to find out the regularity in the development of internal audit in China. By analyzing the legislative characteristics of different periods of internal audit in our country, the characteristics of economic components in different periods of economic development in our country, the objectives of internal audit of enterprises, and the characteristics of the evolvement of contents, we have boldly produced it. The development process is divided into three stages (starting stage, developing stage and new stage). In order to better summarize the characteristics of the development of internal audit in our country, find out the regular things in the development, and predict the future development trend of the internal audit in our country. At the same time, this paper analyzes the trend of enterprise internal audit by means of statistics, which is the innovation of this paper. In the course of the research, we pay attention to the analysis of the dynamic factors and conclude that the economic development is the direct driving force of the internal audit in our country, and there is synchronism among them, and each factor in the internal audit of the enterprise has the mutual influence relation.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.45

【引证文献】