论内部审计与公司治理

发布时间：2018-05-30 21:35

本文选题：内部审计 + 公司治理　；参考：《广西大学》2004年硕士论文

【摘要】：本文主要是采用了文献研究、规范分析和案例分析相结合的方法，对内部审计的产生、发展、作用机制及其效果做了较全面的阐述，，突出了它在公司治理中的作用。其主要内容包括：(1) 内部审计的产生的原因、发展历程及趋势、内部审计的目标与职能、目前面临的问题(第二章)；(2) 内部审计的实现方式(即应用)，包括内部控制审计、财务审计、经营审计、管理审计的含义、作用和实现方式(第三章)；(3) 分析了公司治理的特性，指出其与内部审计有内在的统一性，证明了内部审计的发展必将会促进内部公司治理的完善。在理论分析的基础上，提出了公司制企业内部审计机构的设立模式，即对审计委员会负责，并说明了理由，对审计委员会也做了必要的阐述(第四章)；(4) 提出了促进内部审计发展的对策，包括完善独立董事制度、积极参与企业文化建设、加快内部审计人才建设等方面(第五章)。本文贡献表现在；(1)、本文强调了内部审计产生的根本原因是内部需求；(2)、分析了内部审计存在的问题，提出了相应的对策；(3)、针对目前会计信息失真的现状，指出了内部财务审计的重点和方法；(4)、提供了增加企业价值的内部审计方法；(5)、提出了内部审计业绩评价问题，并提供了相应的评价标准体系。
[Abstract]:This paper mainly adopts the methods of literature research, normative analysis and case analysis to expound the production, development, mechanism and effect of internal audit in a comprehensive way, highlighting its role in corporate governance. The main contents include the causes, development history and trend of internal audit, the objectives and functions of internal audit, the current problems (chapter II), the way to realize internal audit (that is, the application of internal audit, including internal control audit), the main contents of which are: (1) the cause of internal audit, (2) the development course and trend, (3) the goal and function of internal audit; The meaning, function and realization of financial audit, management audit and management audit (Chapter 3) analyzes the characteristics of corporate governance, and points out that there is an inherent unity between financial audit and internal audit. Proved that the development of internal audit will promote the improvement of internal corporate governance. On the basis of theoretical analysis, this paper puts forward the establishment model of the internal audit institution in a corporation, that is, it is responsible to the audit committee, and explains the reasons. The author also makes a necessary exposition to the audit committee (chapter four) and puts forward some countermeasures to promote the development of internal audit, including perfecting the independent director system, actively participating in the construction of enterprise culture, speeding up the construction of internal audit talents and so on (chapter five). The paper emphasizes that the root cause of internal audit is internal demand, analyzes the problems existing in internal audit, and puts forward corresponding countermeasures, aiming at the present situation of accounting information distortion. This paper points out the key points and methods of internal financial audit, provides the internal audit method to increase the enterprise value, puts forward the problem of internal audit performance evaluation, and provides the corresponding evaluation standard system.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

【引证文献】