交通企业内部审计监督研究

发布时间：2018-06-10 19:30

本文选题：交通企业 + 内部审计　；参考：《武汉理工大学》2003年硕士论文

【摘要】： 内部审计是在本单位主要负责人或者权力机构的领导下，由单位内部设置的独立审计机构和配备的专职审计人员，根据有关法规、制度，采用一定的程序和方法，独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为。它的目的是促进加强经济管理和实现经济目标。交通企业建立内部审计制度始于1984年。近20年来，交通企业为了适应企业改革和发展的需要，按照“产权清晰、责任明确、政企分开、管理科学”的目标和“自主经营、自负盈亏、自我发展、自我约束”的要求，基本建立了内部审计制度，并从内部审计实践中意识到了内部审计监督的重要性、必要性、有效性。实践证明，建立健全内部审计制度对于加强企业经营管理、防范经营风险、提高经济效益是非常必要的。本文紧紧围绕“交通企业内部审计监督研究”这一主题，从理论和实践两方面总结分析了国内外企业内部审计监督的发展历程，，肯定了交通企业内部审计取得的成效，分析了交通企业内部审计存在的问题，并运用审计学、管理学和现代企业制度的相关理论，提出了完善和规范交通企业内部审计监督的基本思路和主要措施。文章首先通过比较系统的介绍国外企业特别是西方发达国家企业内部审计实践及特点，得出对我国交通企业建立内部审计制度的启示，然后结合我国交通企业内部审计的发展现状进行实证分析，指出我国交通企业内部审计存在的问题和缺陷，指出了今后的发展趋势。在此基础上，进一步提出了加强交通企业内部审计的指导思想、基本原则以及对内部审计监督的地位、职能、作用的新认识。在加强和完善交通企业内部审计监督的主要措施方面，围绕“人、法、技”建设和内部审计应注意的一些问题，提出了提高审计队伍建设、加强内部审计法规制度建设、改善内部审计技术手段、实现监督与服务并举、规范内部审计管理以及正确处理内部审计的几个关系等措施。通过研究，本人希望为交通企业内部审计工作的发展做些努力，为交通企业内部审计实践提供一些有价值的参考资料。
[Abstract]:Internal audit, under the leadership of the principal person in charge or the authority of the unit, is an independent audit institution set up within the unit and a full-time auditor who, in accordance with relevant laws and regulations and systems, adopts certain procedures and methods. To independently supervise and evaluate the true, legal and effective behavior of the financial revenue and expenditure, and economic activities of the unit and its affiliated units. Its purpose is to promote the strengthening of economic management and the realization of economic goals. The establishment of internal audit system in transportation enterprises began in 1984. In the past 20 years, in order to meet the needs of enterprise reform and development, the transportation enterprises have followed the requirements of "clear property rights, clear responsibilities, separation of government and enterprises, scientific management" and "autonomic management, self-financing, self-development, self-restraint". The internal audit system is established, and the importance, necessity and effectiveness of internal audit supervision are realized from the practice of internal audit. Practice has proved that it is very necessary to establish and perfect the internal audit system in order to strengthen the business management, prevent the operation risk and increase the economic benefit. This paper summarizes and analyzes the development course of internal audit supervision in domestic and foreign enterprises from the aspects of theory and practice, affirms the achievements of internal audit in transportation enterprises, analyzes the problems existing in internal audit of transportation enterprises, and applies audit science. The related theories of management and modern enterprise system put forward the basic ideas and main measures to perfect and standardize the internal audit supervision of transportation enterprises. Firstly, this paper systematically introduces the practice and characteristics of internal audit in foreign enterprises, especially in western developed countries, and draws the enlightenment to the establishment of internal audit system for Chinese transportation enterprises. Based on the analysis of the present situation of internal audit of transportation enterprises in China, this paper points out the problems and defects of internal audit of transportation enterprises in our country, and points out the development trend in the future. On this basis, the guiding ideology, basic principles and new understanding of the position, function and function of internal audit supervision in traffic enterprises are put forward. In the aspect of strengthening and perfecting the main measures of internal audit supervision of transportation enterprises, the paper puts forward some problems that should be paid attention to in the construction of "people, law, technique" and internal audit, and proposes to improve the construction of audit team and strengthen the construction of internal audit laws and regulations. Improving the technical means of internal audit, realizing the simultaneous development of supervision and service, standardizing internal audit management and correctly handling several relations of internal audit. I hope to make some efforts for the development of internal audit of transportation enterprises, and provide some valuable reference materials for the practice of internal audit of transportation enterprises.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45

【引证文献】