【摘要】：內(nèi)部審計(jì)從出現(xiàn)到現(xiàn)在,已經(jīng)經(jīng)歷了一個(gè)世紀(jì)的發(fā)展,內(nèi)部審計(jì)工作在加強(qiáng)企業(yè)自我約束機(jī)制、維護(hù)財(cái)經(jīng)法紀(jì)、促進(jìn)增收節(jié)支、提高經(jīng)濟(jì)效益及保障企業(yè)合法權(quán)益等方面都發(fā)揮著日益重要的作用。我國(guó)廣播電視行業(yè)內(nèi)部審計(jì)發(fā)展也走過(guò)了將近二十年的歷程,內(nèi)部審計(jì)工作對(duì)廣播電視事業(yè)的發(fā)展做出了突出的貢獻(xiàn)。本文針對(duì)廣播電視行業(yè)的特點(diǎn),分析了內(nèi)部審計(jì)在廣播電視事業(yè)發(fā)展中的作用和在廣播電視事業(yè)管理中的定位,對(duì)于豐富廣播電視內(nèi)部審計(jì)理論,及時(shí)發(fā)現(xiàn)廣播電視系統(tǒng)內(nèi)部審計(jì)工作中存在的問(wèn)題,更好地發(fā)揮內(nèi)部審計(jì)的作用都有重要意義。本文運(yùn)用實(shí)例分析并結(jié)合理論推理的方法,以廣播電視行業(yè)目前在財(cái)務(wù)及管理方面存在的問(wèn)題入手,分析廣播電視行業(yè)內(nèi)部審計(jì)工作在加強(qiáng)監(jiān)督、改善管理中的作用及其工作特點(diǎn),并指出了在廣播電視行業(yè)內(nèi)部審計(jì)中的各種審計(jì)風(fēng)險(xiǎn),以及在廣播電視行業(yè)內(nèi)部審計(jì)工作存在的審計(jì)獨(dú)立性不強(qiáng)、審計(jì)手段滯后、審計(jì)人員綜合素質(zhì)不高的現(xiàn)狀;而后根據(jù)對(duì)實(shí)例的分析,提出了改善審計(jì)的組織地位、拓寬審計(jì)工作領(lǐng)域、推行審計(jì)公示制度、直接參與管理工作、改進(jìn)審計(jì)方法、加大審計(jì)人員培訓(xùn)力度等各項(xiàng)防范廣播電視行業(yè)審計(jì)風(fēng)險(xiǎn)、解決廣播電視行業(yè)內(nèi)部審計(jì)中存在問(wèn)題的方法,這些方法和對(duì)策針對(duì)實(shí)際工作,切實(shí)有效。
[Abstract]:From its emergence to the present, internal audit has experienced a century of development. The internal audit work is strengthening the self-restraint mechanism of enterprises, maintaining financial laws and regulations, and promoting the increase of revenues and cut down on expenditure. To improve economic efficiency and protect the legitimate rights and interests of enterprises are playing an increasingly important role. The development of internal audit in radio and television industry in China has gone through nearly 20 years, and internal audit has made outstanding contributions to the development of radio and television industry. According to the characteristics of radio and television industry, this paper analyzes the role of internal audit in the development of radio and television industry and its position in the management of radio and television industry, which enriches the theory of internal audit of radio and television. It is of great significance to discover the problems existing in the internal audit of radio and television system in time and to play the role of internal audit better. In this paper, using the method of case analysis and theoretical reasoning, this paper begins with the problems existing in the finance and management of the broadcasting and television industry, and analyzes that the internal audit work of the broadcasting and television industry is strengthening the supervision. Improve the function of management and its working characteristics, and point out the various audit risks in the internal audit of the radio and television industry, as well as the lack of independence of the audit in the internal audit of the radio and television industry, and the lag of the audit means. Then, according to the analysis of the examples, the author puts forward to improve the organization status of audit, widen the field of audit work, carry out the audit publicity system, participate directly in the management work, and improve the audit method. The methods of preventing the audit risk and solving the problems in the internal audit of the radio and television industry are put forward. These methods and countermeasures are aimed at the actual work and are effective.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.45

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