本文選題：內(nèi)部審計(jì)外包　切入點(diǎn)：代理成本　出處：《西南財(cái)經(jīng)大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 一、研究背景和研究目的 伴隨著經(jīng)濟(jì)的全球化和信息技術(shù)的快速發(fā)展,企業(yè)的組織行為日益受到嚴(yán)重沖擊,發(fā)達(dá)國家一些企業(yè)為了重整組織和改造流程,逐漸將一些非核心業(yè)務(wù)或非專業(yè)領(lǐng)域外包。內(nèi)部審計(jì)外包正是在這種背景下出現(xiàn)的。它自上個(gè)世紀(jì)80年代在西方發(fā)展起來,現(xiàn)已漸成流行趨勢。美國內(nèi)部審計(jì)師協(xié)會2003年的調(diào)查顯示,超過60%的企業(yè)認(rèn)為外包達(dá)到了預(yù)期目標(biāo)。 由于體制原因,我國企業(yè)的內(nèi)部審計(jì)一直被獨(dú)立性差、執(zhí)業(yè)效率低等問題困繞,無法使企業(yè)內(nèi)部控制正常有效的運(yùn)轉(zhuǎn),協(xié)助企業(yè)順利達(dá)到預(yù)期的戰(zhàn)略目標(biāo),嚴(yán)重制約了我國企業(yè)的運(yùn)營發(fā)展。國內(nèi)學(xué)術(shù)界及實(shí)務(wù)界一直在努力尋求有效的解決辦法,卻始終未能如愿。這種情況下,國外出現(xiàn)的內(nèi)部審計(jì)外包這一種新的內(nèi)部審計(jì)形式是否可以運(yùn)用于我國企業(yè),幫助我國企業(yè)內(nèi)部審計(jì)走出困境呢? 目前國內(nèi)各界對此論爭激烈,但大多集中在討論內(nèi)部審計(jì)外包的優(yōu)缺點(diǎn)上,目前來看優(yōu)勢的討論占據(jù)了主導(dǎo)地位。本文作者認(rèn)為外包優(yōu)勢的討論結(jié)果不能作為我國企業(yè)決定是否外包內(nèi)部審計(jì)的依據(jù)。筆者選擇這個(gè)題目進(jìn)行研究的目的就是嘗試對內(nèi)部審計(jì)外包從產(chǎn)生根源、動機(jī)上作一次深入的探析,并進(jìn)一步結(jié)合西方企業(yè)外包實(shí)踐,對我國企業(yè)是否應(yīng)該外包內(nèi)部審計(jì)、如果要外包應(yīng)該注意哪些方面等問題給出建議,以為改善我國企業(yè)的內(nèi)部審計(jì)運(yùn)作產(chǎn)生一點(diǎn)借鑒意義。 二、研究思路及文章結(jié)構(gòu) 現(xiàn)代企業(yè)要發(fā)展,離不開內(nèi)部控制。內(nèi)部審計(jì)是企業(yè)內(nèi)部控制的一個(gè)重要組成部分,它的作用也是為改善企業(yè)運(yùn)營服務(wù)。因此,筆者在撰寫本文時(shí)就從分析內(nèi)部審計(jì)產(chǎn)生的根源、企業(yè)把內(nèi)部審計(jì)置于企業(yè)內(nèi)部
[Abstract]:I. the background and purpose of the research. With the globalization of economy and the rapid development of information technology, the organizational behavior of enterprises has been seriously affected. Some enterprises in developed countries are trying to reorganize and transform their processes. Gradually outsourcing some non-core business or non-professional areas. It is in this context that internal audit outsourcing has developed in the West since -20s. A survey by the Institute of Internal auditors in 2003 showed that more than 60% of companies believe outsourcing has met expectations. Due to institutional reasons, the internal audit of enterprises in our country has been plagued by problems such as poor independence and low efficiency in practice, which can not make the internal control of enterprises run normally and effectively, and help enterprises to achieve the expected strategic objectives smoothly. Has seriously restricted the operation and development of enterprises in our country. The domestic academic and practical circles have been trying to find effective solutions, but they have never been able to achieve their wishes. Can external internal audit outsourcing, a new form of internal audit, be applied to Chinese enterprises to help them get out of the predicament? At present, there is a heated debate in China, but most of them focus on discussing the advantages and disadvantages of internal audit outsourcing. The author thinks that the discussion result of outsourcing advantage can not be used as the basis of deciding whether or not to outsource internal audit in our country. The purpose of the author to choose this topic to carry on the research is. Is to try to outsource internal audit from the source, This paper makes an in-depth analysis on the motivation, and further combines with the outsourcing practice of western enterprises, and gives some suggestions on whether Chinese enterprises should outsource internal audit, and what aspects should be paid attention to if outsourcing is to be paid attention to. In order to improve the internal audit operation of Chinese enterprises to produce some reference significance. Second, research ideas and article structure. Internal audit is an important part of internal control, and its function is to improve the operation of enterprises. In writing this article, the author analyzes the root of internal audit, and puts internal audit in the enterprise.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 張軍鴿;;淺談新時(shí)期如何加強(qiáng)企業(yè)黨員廉政建設(shè)[J];中小企業(yè)管理與科技(下旬刊);2012年01期

相關(guān)碩士學(xué)位論文 前4條

1 張海燕;基于交易成本理論的中小企業(yè)內(nèi)部審計(jì)外包問題研究[D];天津財(cái)經(jīng)大學(xué);2010年

2 李璇;基于全面風(fēng)險(xiǎn)管理的整合型內(nèi)部審計(jì)模式研究[D];長沙理工大學(xué);2007年

3 蔣欣欣;企業(yè)內(nèi)部審計(jì)外包問題研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2010年

4 王志剛;內(nèi)部審計(jì)外包問題探析[D];江西財(cái)經(jīng)大學(xué);2013年

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本文編號：1625646