国际内部审计研究

发布时间：2018-05-12 18:38

本文选题：国际内部审计 + 比较、协调与发展　；参考：《东北财经大学》2005年博士论文

【摘要】：目前,理论界公认的审计体系按主体分类,主要包括政府审计、社会审计与内部审计,三者共同组成审计体系的一个有机的整体。随着经济的全球化发展,各国经济逐渐融入区域性以及全球性共同发展的轨道,国际审计的研究已纳入审计理论结构体系。特别是经济全球化、政治多元化和世界经济一体化已成为当今社会的发展趋势。国际间的交往日趋频繁,跨国公司迅速发展壮大,使得各国经济之间的联系越来越紧密。在激烈竞争的国际市场上,一种遵守规则、协商互利、寻求多赢的经营理念正在成为主流。而包括美国在内的市场经济体制成熟的国家中公司造假丑闻的频频暴露,给世界经济发展带来不良影响,也使得加强公司的风险管理、内部控制以及公司治理的呼声越来越高。这些都为创新和发展内部审计理论与实务提出了的迫切要求。本文所开展的国际内部审计的研究课题,正为了适应国际经济发展要求、应对现实问题的挑战与发展内部审计理论的需要而提出的。提出国际内部审计这一全新的研究范式,对于细化审计学科,丰富审计理论结构体系有较大的理论和现实意义,同时通过国际内部审计理论理与实务的研究能促进内部审计职业向国际化方向发展。另外,通过研究国际内部审计的理论体系与实务框架,对构建中国特色的内部审计体系也有重要的启示和借鉴意义。国际内部审计是一个全新的研究领域。到目前为止,还没有一部关于国际内部审计的专著,甚至也没有对国际内部审计概念给出准确的定义。本文通过对国际内部审计起源与发展的追溯和分析,试图初步建立“国际内部审计”的概念体系、研究框架,并确立国际内部审计在审计理论体系中的定位。笔者认为,国际内部审计是相对于国内内部审计而言的,它也是内部审计国际化与国际审计细分的结果,其主要的动因是经济全球化、一体化与各国经济制度差异化。国际内部审计在本质上是各国内部审计制度、准则以及内部审计实务的国际比较、国际协调、国际规范与国际化发展。笔者认为,国际内部审计研究领域主要包括三个方面,即内部审计的国际比较、内部审计的准则的国际协调与规范以及跨国公司对前二者的实务应用。
[Abstract]:At present, the audit system recognized by the theorists is classified according to the main body, mainly including government audit, social audit and internal audit, which constitute an organic whole of the audit system together. With the development of economic globalization and the integration of national economy into regional and global common development, the research of international audit has been incorporated into the audit theory structure system. In particular, economic globalization, political pluralism and world economic integration have become the trend of social development. International exchanges are becoming more and more frequent, and multinational corporations are developing rapidly, which makes the economic ties between countries more and more close. In the fierce competition international market, a management idea of obeying rules, negotiating mutual benefit and seeking win-win is becoming mainstream. The frequent exposure of corporate fraud scandals in countries with mature market economic systems, including the United States, has brought adverse effects to the development of the world economy, and has also made the voice of strengthening the risk management, internal control and corporate governance of companies increasingly strong. These are urgent requirements for innovation and development of internal audit theory and practice. In order to meet the requirements of international economic development, the research topic of international internal audit developed in this paper is put forward in order to meet the challenge of practical problems and the need of developing internal audit theory. It is of great theoretical and practical significance to put forward the new research paradigm of international internal audit, which is of great theoretical and practical significance for the refinement of audit discipline and the enrichment of audit theory structure system. At the same time, the research of international internal audit theory and practice can promote the internationalization of internal audit profession. In addition, by studying the theoretical system and practical framework of international internal audit, it is of great significance to construct the internal audit system with Chinese characteristics. International internal audit is a new research field. Up to now, there is not a monograph on international internal audit, or even an accurate definition of the concept of international internal audit. Based on the tracing and analysis of the origin and development of international internal audit, this paper attempts to establish the conceptual system of "international internal audit", to study the framework, and to establish the position of international internal audit in the audit theory system. The author thinks that the international internal audit is relative to the domestic internal audit, and it is also the result of the internationalization of the internal audit and the subdivision of the international audit. The main motivation of the international internal audit is economic globalization, integration and the difference between the economic systems of various countries. In essence, international internal audit is the international comparison, international coordination, international norm and international development of internal audit system, standard and practice of internal audit. The author thinks that the research field of international internal audit mainly includes three aspects, namely, the international comparison of internal audit, the international coordination and standardization of internal audit standards and the practical application of multinational corporations to the former two aspects.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】