虚拟企业审计风险评估研究

发布时间：2018-05-10 09:31

本文选题：虚拟企业 + 模糊综合评判法　；参考：《陕西师范大学》2011年硕士论文

【摘要】：从上个世纪70年代起,计算机、网络、通信、智能等技术为核心的高新技术体系得到了飞速发展,而人类的生产和生活从此也发生了翻天覆地的变化。企业组织形式从80年代开始逐渐扁平化,EDI在企业中开展,尤其是进入90年代,随着万维网的出现,更加推进了企业的发展,企业自身效率和效益得到一定提升的同时,一个严峻的问题摆在面前：各企业间竞争更加激烈,传统实体企业形式已严重束缚了企业的发展。于是,逐渐有越来越多的企业家们意识到,如果仅靠通过自身内部资源的整合,已难以抓住稍纵即逝的市场机遇以取得更高的收益。因此,觉醒的企业家们开始将关注点转向企业外部,与其他企业进行资源整合以弥补自身资源的不足。在这种情况下,为了适应世界经济一体化、高新技术的发展及充分利用人类有限的资源,虚拟企业的出现变成了最优选择。有共同利益需求的各企业以某个市场机遇为契机,通过将各自的核心资源和优势进行整合来实现“共赢”目标,我们将这类企业成为虚拟企业。这种新型的经营模式能给企业注入新的生命和活力,传统实体企业的管理理念、模式和方法,甚至是组织机构都被虚拟企业这种新型的企业组织彻底颠覆。虚拟企业作为新型经营模式,越来越受到企业家们和众多学者的关注,它被人们称为是“21世纪企业经营管理主流模式”。虚拟企业具有节约交易成本和提高竞争力的双重优势,但它也面临更大的经营风险,这对充当“经济警察”的注册会计师的审计工作提出了前所未有的挑战,尤其是虚拟企业若按传统会计模式进行确认、计量和报告,则有可能不能真实、公允地反映虚拟企业的财务状况和经营成果[1]。这无疑增加了注册会计师发现重大错报的难度,因此,本文试图对虚拟企业的审计风险管理问题做初步研究。文章在第一章阐述了研究背景、研究意义、论文框架等基本内容。第二章是关于虚拟企业及审计风险的国内外文章综述。第三章首先对影响虚拟企业审计风险的因素进行了识别,风险、识别方法主要有筛选→监测→诊断法、德尔菲法和风险树搜寻法,这些方法在风险识别过程中可单独使用,也可联合使用,以尽可能找到较为全面的风险点；风险定性识别之后,文章建立了虚拟企业审计风险评估指标体系,接下来进行虚拟企业审计风险的评估,将定性的风险定量化,以便于进行风险的评价和处置,审计风险的评估方法有风险因素分析法,内部控制评判法,分析性审核法,模糊综合评判法,定性风险评价法,审计风险模型法,风险率评价法等,本文选用模糊综合评判法进行风险评估,因为该方法是一种定性与定量相结合的比较成熟的模糊数学方法,能较好的评估出虚拟企业的审计风险。第四章选取我国较为成功的虚拟企业——美特斯·邦威作为研究对象,以检验模糊综合评判法的可行性。第五章在对全文进行总结的同时也列举了文章的不足及以后应该努力的方向。
[Abstract]:Since the 70s of last century, the high and new technology system, such as computer, network, communication and intelligence, has been developed rapidly, and human production and life have changed greatly. The form of enterprise organization has gradually flattened from 80s, EDI has been carried out in the enterprise, especially in 90s, with the World Wide Web The emergence of the enterprise has promoted the development of enterprises, and the efficiency and efficiency of enterprises have been promoted. At the same time, a serious problem lies in the front: the competition between enterprises is more intense, and the traditional entity enterprise form has seriously hampered the development of the enterprise. The integration of internal resources makes it difficult to seize the fleeting market opportunities to gain higher returns. Therefore, the awakened entrepreneurs begin to turn their concerns to the outside of the enterprise and integrate resources with other enterprises to make up for their own resources. In this case, in order to adapt to the integration of the world economy, the development and charge of the high and new technology Using the limited resources of human beings, the emergence of virtual enterprises has become the best choice. The enterprises with common interests need a market opportunity to integrate their own core resources and advantages to achieve "win-win" goal. We make these enterprises a virtual enterprise. This new management model can give the enterprise a note. In the new life and vitality, the management ideas, patterns and methods of traditional entity enterprises, even the organization institutions have been completely subverted by the new enterprise organization such as virtual enterprise. As a new management model, virtual enterprise is becoming more and more concerned by entrepreneurs and many scholars. It is called "the main stream of business management in twenty-first Century." The virtual enterprise has the dual advantages of saving the transaction cost and improving the competitiveness, but it also faces greater operational risk, which poses unprecedented challenges to the audit work of CPA acting as the "economic police", especially if the virtual enterprise is confirmed by the traditional planning model, and it is possible to measure and report it. It can not be true and reflects the financial situation of the virtual enterprise and the management results [1]. fairly. This undoubtedly increases the difficulty of the certified public accountants' discovery of major misstatements. Therefore, this paper tries to make a preliminary study on the audit risk management of virtual enterprises.
In the first chapter, the research background, the significance, the framework and other basic contents are expounded. The second chapter is the summary of the domestic and foreign articles about the virtual enterprise and the audit risk. The third chapter first identifies the factors affecting the audit risk of the virtual enterprise, and the risk, the method of identification is selected as the screening, monitoring, diagnosis, Delphi law and the wind. Risk tree search method, these methods can be used separately in the process of risk identification, and can be used jointly to find a more comprehensive risk point. After the risk qualitative identification, the article establishes the evaluation index system of the virtual enterprise audit risk, then carries out the evaluation of the risk of the virtual enterprise, quantifying the qualitative risk, so as to quantify the qualitative risk, so as to quantify the qualitative risk, so as to quantify the qualitative risk. In the evaluation and disposal of risk, the evaluation methods of audit risk include risk factor analysis, internal control evaluation, analytical audit, fuzzy comprehensive evaluation, qualitative risk assessment, audit risk model, risk rate evaluation, etc. This paper uses fuzzy comprehensive evaluation method for risk assessment, because this method is a qualitative method. The more mature fuzzy mathematics method combined with the quantitative method can better evaluate the audit risk of virtual enterprise. The fourth chapter selects the more successful virtual enterprise of our country, Messis bond as the research object, to test the feasibility of the fuzzy comprehensive evaluation method. The fifth chapter also lists the article at the same time. The shortage and the direction that should be made in the future.

【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4;F224

【参考文献】