本文選題：高科技企業(yè)　切入點(diǎn)：內(nèi)向型管理審計(jì)　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：內(nèi)向型管理審計(jì)作為內(nèi)部審計(jì)發(fā)展的最新形式,基于企業(yè)受托責(zé)任，對(duì)于完善企業(yè)經(jīng)營(yíng)管理水平，改進(jìn)公司治理結(jié)構(gòu)發(fā)揮著關(guān)鍵性作用,從一定程度上說它是企業(yè)經(jīng)營(yíng)管理和公司治理的一支不容忽視的重要力量。IIA的一項(xiàng)研究報(bào)告表明，新經(jīng)濟(jì)時(shí)代的顯著特征是高科技技術(shù)的飛速發(fā)展與網(wǎng)絡(luò)技術(shù)的普遍應(yīng)用，高科技企業(yè)成為新經(jīng)濟(jì)時(shí)代重點(diǎn)關(guān)注的對(duì)象。加上我國(guó)許多有名的高科技企業(yè)頻臨倒閉，管理問題已經(jīng)成為我國(guó)高科技企業(yè)最致命的問題，出資人對(duì)內(nèi)部受托人的要求更高、更嚴(yán)格，傳統(tǒng)的受托財(cái)務(wù)責(zé)任已經(jīng)不能滿足出資人的需求，越來越多的出資人要求企業(yè)履行受托管理責(zé)任，而高科技企業(yè)為了跟上經(jīng)濟(jì)時(shí)代發(fā)展的步伐，需要不斷完善企業(yè)經(jīng)營(yíng)管理和公司治理結(jié)構(gòu)，內(nèi)向型管理審計(jì)的變革迫在眉睫，因此，高科技企業(yè)內(nèi)向型管理審計(jì)研究被提上日程。 本文以研究高科技企業(yè)內(nèi)向型管理審計(jì)問題為出發(fā)點(diǎn)進(jìn)行陳述與探討，以內(nèi)向型管理審計(jì)基本理論為基礎(chǔ)，結(jié)合我國(guó)高科技企業(yè)的發(fā)展現(xiàn)狀和發(fā)展特征，，研究我國(guó)高科技企業(yè)內(nèi)向型管理審計(jì)的應(yīng)用現(xiàn)狀，通過調(diào)查問卷分析我國(guó)高科技企業(yè)內(nèi)向型管理審計(jì)存在的問題，并分析存在問題的原因，從而提出改善建議，以推動(dòng)內(nèi)向型管理審計(jì)在我國(guó)高科技企業(yè)的快速發(fā)展與廣泛應(yīng)用。 本文采用規(guī)范研究與調(diào)查問卷相結(jié)合的方法，第一部分：介紹了研究背景及意義、文獻(xiàn)綜述、研究方法及研究框架以及本文的創(chuàng)新點(diǎn)。第二部分：主要是內(nèi)向型管理審計(jì)的基本理論概述，分別從內(nèi)向型管理審計(jì)的基本理論及概念、內(nèi)容、程序和方法三個(gè)方面進(jìn)行介紹。第三部分，高科技企業(yè)與內(nèi)向型管理審計(jì)理論相結(jié)合進(jìn)行探究。第四部分，調(diào)查問卷。包括問卷設(shè)計(jì)及樣本選擇情況、調(diào)查問卷數(shù)據(jù)分析。第五部分，問題及原因分析部分。通過問卷調(diào)查得出高科技企業(yè)在內(nèi)向型管理審計(jì)方面存在三個(gè)問題：實(shí)施內(nèi)向型管理審計(jì)的阻力較大；對(duì)內(nèi)向型管理審計(jì)的認(rèn)識(shí)存在偏差；傳統(tǒng)審計(jì)方式的局限性大。針對(duì)問題分析得出以下四個(gè)原因：缺少實(shí)施內(nèi)向型管理審計(jì)的良好環(huán)境；缺乏內(nèi)向型管理審計(jì)準(zhǔn)則；缺乏高素質(zhì)的內(nèi)向型管理審計(jì)人員；落后的審計(jì)技術(shù)和方法。結(jié)論部分，鑒于以上存在的原因，本文提出如下幾點(diǎn)政策性建議：改善內(nèi)向型管理審計(jì)實(shí)施的內(nèi)外部企業(yè)環(huán)境；建立內(nèi)向型管理審計(jì)準(zhǔn)則；培養(yǎng)具有專長(zhǎng)的內(nèi)向型管理審計(jì)團(tuán)隊(duì)；改善內(nèi)向型管理審計(jì)技術(shù)和方法。
[Abstract]:As the latest form of the development of internal audit, introverted management audit plays a key role in perfecting the level of management and improving the corporate governance structure, based on the fiduciary responsibility of the enterprise. To a certain extent, it is an important force in enterprise management and corporate governance. IIA's research report shows that the remarkable characteristics of the new economic era are the rapid development of high-tech technology and the universal application of network technology. High-tech enterprises have become the focus of attention in the new economic era. Together with the frequent collapse of many famous high-tech enterprises in China, the issue of management has become the deadliest issue for high-tech enterprises in our country, and the investors have higher demands on internal trustees. More strictly, the traditional fiduciary financial responsibility can no longer meet the needs of the investors. More and more investors require enterprises to fulfill their fiduciary management responsibilities. In order to keep pace with the development of the economic times, high-tech enterprises, It is necessary to improve the structure of enterprise management and corporate governance constantly. The reform of introverted management audit is urgent. Therefore, the research of internal management audit of high-tech enterprises is put on the agenda. Based on the basic theory of introverted management audit and the development status and characteristics of high-tech enterprises in China, this paper states and discusses the problem of internal oriented management audit in high-tech enterprises. This paper studies the current situation of the application of introverted management audit in high-tech enterprises of our country, analyzes the problems existing in the inward management audit of high-tech enterprises in China by questionnaire, and analyzes the causes of the problems, and puts forward some suggestions for improvement. In order to promote the rapid development and wide application of internal-oriented management audit in high-tech enterprises in China. This paper adopts the method of combining normative research with questionnaire. The first part introduces the background and significance of the research, literature review, The second part is an overview of the basic theory of introverted management audit, respectively from the basic theory, concept and content of the inward management audit. The third part, the combination of high-tech enterprises and the theory of introverted management audit. The fourth part, the questionnaire, including the questionnaire design and sample selection, The fifth part, the problem and the reason analysis part. Through the questionnaire survey, the author draws the conclusion that there are three problems in the inward management audit of high-tech enterprises: the resistance of implementing the introverted management audit is great; According to the analysis of the problems, the following four reasons are obtained: the lack of a good environment for the implementation of introverted management audit, the lack of internal management audit standards; Lack of high quality introverted management auditors; backward auditing techniques and methods. Conclusion: in view of the above reasons, this paper puts forward the following policy recommendations: improving the internal and external enterprise environment for the implementation of introverted management audit; Establish internal management auditing standards; develop inward-looking management audit teams with expertise; improve inward management audit techniques and methods.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.45;F276.44

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王光遠(yuǎn);受托責(zé)任學(xué)說的詮釋——《會(huì)計(jì)歷史與理論研究》自序[J];財(cái)會(huì)通訊;2005年04期

2 王光遠(yuǎn);關(guān)于內(nèi)向型管理審計(jì)的基本特征[J];財(cái)會(huì)月刊;2002年06期

3 王光遠(yuǎn);內(nèi)向型管理審計(jì):從控制導(dǎo)向到風(fēng)險(xiǎn)導(dǎo)向[J];財(cái)會(huì)月刊;2002年07期

4 曾萍;藍(lán)海林;;淺探高科技企業(yè)可持續(xù)發(fā)展的財(cái)務(wù)戰(zhàn)略[J];財(cái)會(huì)月刊;2006年27期

5 張金法;;以信息化推動(dòng)企業(yè)集團(tuán)財(cái)務(wù)流程重組[J];財(cái)務(wù)與會(huì)計(jì);2001年07期

6 趙清;;淺談科研經(jīng)費(fèi)的預(yù)算管理[J];當(dāng)代經(jīng)理人;2006年02期

7 慕繼豐;張煒;陳方麗;;企業(yè)知識(shí)的性質(zhì)與企業(yè)核心競(jìng)爭(zhēng)力[J];經(jīng)濟(jì)管理;2002年20期

8 周倩;高科技中小企業(yè)人才流失的原因和對(duì)策分析[J];經(jīng)濟(jì)師;2005年06期

9 李維安,程新生;公司治理審計(jì)探討(上)[J];中國(guó)審計(jì);2002年01期

10 郭勝利;受托責(zé)任與內(nèi)部審計(jì)的本質(zhì)[J];中國(guó)審計(jì);2003年15期

本文編號(hào)：1676918