本文選題：內(nèi)部審計 + 價值增值　； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：隨著市場經(jīng)濟的持續(xù)發(fā)展,企業(yè)迫切需要建立一套完整、科學的治理機制,內(nèi)部審計因作為一種治理手段而廣泛存在。增值型內(nèi)部審計是內(nèi)部審計發(fā)展的新趨勢。內(nèi)部審計采取系統(tǒng)化、規(guī)范化的方法對內(nèi)部控制、風險管理及公司治理等進行評估和改善,最大化地幫助企業(yè)實現(xiàn)持續(xù)盈利的經(jīng)營目標,最終目標是為企業(yè)增加價值。隨著國家政策的變化和Y煙草公司目標升級,傳統(tǒng)的內(nèi)部審計已不能適應(yīng)Y煙草公司的發(fā)展需求,內(nèi)部審計不但要協(xié)助Y煙草公司實現(xiàn)管理目標,而且要盡可能地為Y煙草公司提供增值服務(wù)。內(nèi)部審計如何為組織增值,困惑著內(nèi)部審計人員和理論學者,也是企業(yè)管理者所面臨的難題。本研究以內(nèi)部審計的最新定義為切入點,采用了以規(guī)范性研究為主,文獻研究和案例分析為輔,理論與實踐相結(jié)合的方法,闡述了內(nèi)部審計實現(xiàn)增值功能的作用機理,重點研究了內(nèi)部審計是如何實現(xiàn)價值增值的。以Y煙草公司為案例研究對象,簡要介紹了其內(nèi)部審計取得的增值成效,并著重分析了 Y煙草物流有限公司的降本增效審計項目,進一步對Y煙草公司內(nèi)部審計在開展增值服務(wù)中存在影響內(nèi)部審計增值功能發(fā)揮的問題及原因進行了分析研究,在此基礎(chǔ)上,結(jié)合Y煙草公司的現(xiàn)狀和發(fā)展目標,提出創(chuàng)新審計思維、改革審計模式、發(fā)展審計技術(shù)、完善內(nèi)部審計質(zhì)量體系建設(shè)、組建多元化人才隊伍等措施,為Y煙草公司的增值型內(nèi)部審計的發(fā)展提供了方向,具有一定的積極作用。通過選取國企這一特定載體的內(nèi)部審計問題進行研究,對于解決當前國企的內(nèi)部審計發(fā)展過程中面臨的改革與創(chuàng)新等問題具有理論意義和現(xiàn)實參考價值。
[Abstract]:With the sustainable development of market economy, enterprises urgently need to establish a complete and scientific governance mechanism, and internal audit exists widely as a means of governance. Value-added internal audit is a new trend in the development of internal audit. Internal audit adopts systematic and standardized methods to evaluate and improve the internal control, risk management and corporate governance, which can help the enterprise to achieve the goal of sustainable profit, and the ultimate goal is to add value to the enterprise. With the change of national policy and the upgrading of the goal of Y Tobacco Company, the traditional internal audit can no longer meet the development needs of Y Tobacco Company. And to provide value-added services to Y Tobacco Company as much as possible. How the internal audit adds value to the organization puzzles the internal auditors and theorists and is also a difficult problem faced by the enterprise managers. This research takes the latest definition of internal audit as the breakthrough point, uses the normative research as the main method, the literature research and the case analysis as the supplementary, the theory and the practice unifies, elaborated the internal audit realizes the value-added function the function mechanism. Focus on the internal audit is how to achieve value-added. Taking Y Tobacco Company as a case study, this paper briefly introduces the value added effect of its internal audit, and emphatically analyzes the cost reduction and efficiency improvement audit project of Y Tobacco Logistics Co., Ltd. In this paper, the problems and causes of the internal audit in the development of value-added services in Y Tobacco Company are analyzed and studied. On this basis, the present situation and development goals of Y Tobacco Company are combined. Some measures, such as innovating audit thinking, reforming audit mode, developing audit technology, perfecting internal audit quality system and building up a diversified contingent of talents, are put forward, which provide a direction for the development of value-added internal audit in Y Tobacco Company. Have certain positive effect. It is of theoretical significance and practical reference value to solve the problems of reform and innovation in the process of development of internal audit of state-owned enterprises by selecting the internal audit problem of state-owned enterprise as a special carrier.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45

【參考文獻】

相關(guān)期刊論文 前10條

1 肖競;;增值型內(nèi)部審計的特點和人才培養(yǎng)初探[J];中國內(nèi)部審計;2016年10期

2 趙國廷;;基于受托責任理論的內(nèi)部審計若干問題研究[J];企業(yè)改革與管理;2016年18期

3 湯靖;;試論新常態(tài)下內(nèi)部審計大數(shù)據(jù)系統(tǒng)的構(gòu)建與實施[J];中國內(nèi)部審計;2016年09期

4 劉力;;內(nèi)部審計在企業(yè)風險管理中的作用[J];中國內(nèi)部審計;2016年08期

5 于冰花;;創(chuàng)新內(nèi)審職能 提升服務(wù)價值[J];甘肅冶金;2016年04期

6 黃慶惠;何黎萍;劉輝成;史晨昱;;以持續(xù)審計為導向的內(nèi)部控制審計模式探討[J];中國內(nèi)部審計;2016年07期

7 郭曉燕;;如何創(chuàng)新煙草商業(yè)企業(yè)審計方式[J];中國內(nèi)部審計;2016年06期

8 丁濤;;企業(yè)內(nèi)部審計與內(nèi)部控制關(guān)系探討[J];財會通訊;2016年16期

9 呂彩榮;朱峰;;基于價值鏈視角的內(nèi)部審計職能定位[J];會計之友;2016年02期

10 尹維R，

本文編號：1790787