本文選題：施工企業(yè) + 內(nèi)部審計(jì)��； 參考：《武漢大學(xué)》2013年博士論文

【摘要】：施工企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的重要組成部分,其工程項(xiàng)目的安全質(zhì)量及經(jīng)營(yíng)管理水平對(duì)于我國(guó)國(guó)計(jì)民生、基礎(chǔ)設(shè)施安全具有重大的影響,施工企業(yè)內(nèi)部審計(jì)是施工企業(yè)內(nèi)部監(jiān)督機(jī)制的重要組成部分,在加強(qiáng)施工企業(yè)管理,提高施工企業(yè)經(jīng)營(yíng)績(jī)效方面發(fā)揮著重要的作用。本文通過(guò)對(duì)施工企業(yè)內(nèi)部審計(jì)的理論基礎(chǔ)、規(guī)范、組織框架、管理模式、風(fēng)險(xiǎn)評(píng)估、質(zhì)量控制、審計(jì)主要業(yè)務(wù)及企業(yè)戰(zhàn)略等方面的研究,旨在研究探索提高我國(guó)施工企業(yè)內(nèi)部審計(jì)成效的途徑。 本文在簡(jiǎn)要回顧國(guó)內(nèi)外內(nèi)部審計(jì)研究成果、企業(yè)戰(zhàn)略及復(fù)雜科學(xué)管理的基礎(chǔ)上,闡述了與施工企業(yè)內(nèi)部審計(jì)有關(guān)的理論基礎(chǔ),分析了施工企業(yè)經(jīng)營(yíng)管理的特點(diǎn),研究歸納了施工企業(yè)開展內(nèi)部審計(jì)所依據(jù)的法律、法規(guī)和行業(yè)標(biāo)準(zhǔn),提出了可行的施工企業(yè)內(nèi)部審計(jì)的組織架構(gòu)。 為了提高施工企業(yè)內(nèi)部審計(jì)工作成效,本文引入了內(nèi)部審計(jì)風(fēng)險(xiǎn)評(píng)估和內(nèi)部審計(jì)質(zhì)量控制的理念,通過(guò)對(duì)施工企業(yè)內(nèi)部審計(jì)高風(fēng)險(xiǎn)環(huán)節(jié)和內(nèi)部審計(jì)質(zhì)量控制要點(diǎn)的研究總結(jié),提出了施工企業(yè)加強(qiáng)內(nèi)部審計(jì)風(fēng)險(xiǎn)評(píng)估和內(nèi)部審計(jì)質(zhì)量控制的方法和措施。 同時(shí),本文在施工企業(yè)內(nèi)部審計(jì)實(shí)踐的基礎(chǔ)上,對(duì)施工企業(yè)目前主要開展的審計(jì)業(yè)務(wù)進(jìn)行了研究整理,從施工企業(yè)內(nèi)部監(jiān)督管理和企業(yè)戰(zhàn)略的角度,研究歸納了工程項(xiàng)目審計(jì)和經(jīng)濟(jì)責(zé)任審計(jì)的特點(diǎn)、目標(biāo)和重點(diǎn)內(nèi)容,梳理了審計(jì)程序,結(jié)合不同階段、不同審計(jì)內(nèi)容,提出了有針對(duì)性的審計(jì)步驟和方法,并從企業(yè)戰(zhàn)略管理的角度,總結(jié)了內(nèi)部審計(jì)與企業(yè)戰(zhàn)略的聯(lián)系,剖析了內(nèi)部審計(jì)在企業(yè)戰(zhàn)略管理中的積極作用,提出了有效發(fā)揮內(nèi)部審計(jì)在企業(yè)戰(zhàn)略管理中作用的有效途徑。 本文的創(chuàng)新點(diǎn),主要體現(xiàn)在以下幾個(gè)方面：一是確定了施工企業(yè)內(nèi)部審計(jì)風(fēng)險(xiǎn)管理的基本流程,構(gòu)建了內(nèi)部審計(jì)風(fēng)險(xiǎn)特征庫(kù)、指標(biāo)評(píng)級(jí)庫(kù)和內(nèi)部審計(jì)風(fēng)險(xiǎn)指標(biāo)模型,提出了控制審計(jì)風(fēng)險(xiǎn)的措施和方法；二是引入平衡計(jì)分卡理論,構(gòu)建內(nèi)部審計(jì)質(zhì)量控制評(píng)價(jià)指標(biāo)體系,并以實(shí)證的方式構(gòu)建指標(biāo)體系,并加以評(píng)價(jià)、診斷、提出改進(jìn)措施；三是通過(guò)對(duì)內(nèi)部審計(jì)質(zhì)量外部的評(píng)估實(shí)例研究,系統(tǒng)總結(jié)了有效開展內(nèi)部審計(jì)質(zhì)量外部評(píng)價(jià)的現(xiàn)實(shí)意義與路徑；四是研究構(gòu)建了施工企業(yè)工程項(xiàng)目日常監(jiān)控體系,研究總結(jié)了高風(fēng)險(xiǎn)業(yè)務(wù)審計(jì)的主要內(nèi)容和側(cè)重點(diǎn)；五是分析了內(nèi)部審計(jì)在企業(yè)戰(zhàn)略的關(guān)系,確定了內(nèi)部審計(jì)在企業(yè)戰(zhàn)略中發(fā)揮作用的途徑,提出了內(nèi)部審計(jì)對(duì)企業(yè)戰(zhàn)略的重要影響和促進(jìn)作用。 本文主要包括如下內(nèi)容： 第一部分為緒論,主要闡述了論文的研究背景、研究的問(wèn)題和意義,國(guó)內(nèi)外研究現(xiàn)狀及研究的不足之處,論文的基本框架及創(chuàng)新之處。 第二部分包括第2章至第7章,其中第4章至第7章這是本文研究的重點(diǎn)內(nèi)容。 第2章內(nèi)部審計(jì)與企業(yè)戰(zhàn)略相關(guān)理論基礎(chǔ)。主要闡述了本文需涉及的內(nèi)部審計(jì)的相關(guān)基礎(chǔ)概念和基礎(chǔ)理論,為后續(xù)研究提供理論支持。 第3章施工企業(yè)內(nèi)部審計(jì)的規(guī)范、組織及種類。主要介紹了施工企業(yè)經(jīng)營(yíng)管理的主要特點(diǎn),闡述了施工企業(yè)內(nèi)部審計(jì)的法律、法規(guī)和審計(jì)準(zhǔn)則體系,研究提出了科學(xué)而可行的施工企業(yè)內(nèi)部審計(jì)的組織架構(gòu),并闡述了內(nèi)部審計(jì)按其內(nèi)容、目標(biāo)、項(xiàng)目或業(yè)務(wù)范圍等劃分的種類。 第4章施工企業(yè)內(nèi)部審計(jì)風(fēng)險(xiǎn)及其評(píng)估。主要分析了內(nèi)部審計(jì)風(fēng)險(xiǎn)的成因,提出了內(nèi)部審計(jì)風(fēng)險(xiǎn)的評(píng)估方法與應(yīng)對(duì)措施。 第5章施工企業(yè)內(nèi)部審計(jì)質(zhì)量控制。在總結(jié)了我國(guó)內(nèi)部審計(jì)質(zhì)量評(píng)估存在問(wèn)題的基礎(chǔ)上,提出了內(nèi)部審計(jì)質(zhì)量控制的主要內(nèi)容、依據(jù)、程序和方法。 第6章施工企業(yè)內(nèi)部審計(jì)實(shí)務(wù)。根據(jù)施工企業(yè)經(jīng)常開展的審計(jì)業(yè)務(wù),著重研究介紹了工程項(xiàng)目審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)的特點(diǎn)、目標(biāo)和主要內(nèi)容及審計(jì)程序和審計(jì)方法等。 第7章施工企業(yè)內(nèi)部審計(jì)對(duì)企業(yè)戰(zhàn)略的影響。通過(guò)內(nèi)部審計(jì)與企業(yè)戰(zhàn)略管理理論的結(jié)合,確定了內(nèi)部審計(jì)在企業(yè)戰(zhàn)略中發(fā)揮作用的途徑,提出了內(nèi)部審計(jì)對(duì)企業(yè)戰(zhàn)略的重要影響和促進(jìn)作用。 第三部分為研究結(jié)論與展望。主要是對(duì)全文研究的內(nèi)容加以歸納總結(jié),提出了主要?jiǎng)?chuàng)新點(diǎn),并提出了今后進(jìn)—步研究的方向。
[Abstract]:The construction enterprise is an important part of our national economy , and its safety quality and management level play an important role in our country ' s livelihood and infrastructure security . The internal audit of construction enterprises plays an important role in strengthening the management of construction enterprises and improving the performance of construction enterprises .

On the basis of reviewing the domestic and foreign internal audit research achievements , enterprise strategy and complex scientific management , this paper expounds the theoretical foundation related to the internal audit of construction enterprises , analyzes the characteristics of the operation management of construction enterprises , and summarizes the laws , regulations and industry standards for the internal audit of construction enterprises , and puts forward the feasible organizational structure of internal audit of construction enterprises .

In order to improve the effectiveness of internal audit work in construction enterprises , this paper introduces the concept of internal audit risk assessment and internal audit quality control , summarizes the key points of internal audit risk and internal audit quality control , and puts forward the methods and measures to strengthen internal audit risk assessment and internal audit quality control .

At the same time , on the basis of the internal audit practice of the construction enterprises , this paper studies the current audit business of the construction enterprises . From the point of view of the internal supervision and management of the construction enterprises and the enterprise strategy , the paper summarizes the characteristics , objectives and key contents of the audit of the engineering projects and the audit of the economic responsibility , puts forward the relevant audit steps and methods , summarizes the relation between the internal audit and the enterprise strategy from the perspective of the enterprise strategic management , and puts forward the effective ways to effectively play the role of the internal audit in the strategic management of the enterprise .

The innovation point of this paper is mainly embodied in the following aspects : First , the basic flow of internal audit risk management in the construction enterprise is determined , and the internal audit risk characteristic database , index rating library and internal audit risk index model are constructed , and the measures and methods for controlling audit risk are put forward ;
Second , introduce the balanced scorecard theory , construct the internal audit quality control evaluation index system , and construct the index system in an empirical way , and evaluate , diagnose and propose improvement measures ;
Third , through the study of external audit quality external evaluation example , the system summarizes the practical significance and path of effective internal audit quality external evaluation .
The fourth is to study the daily monitoring system of construction enterprise project , and summarize the main content and focus of high - risk business audit ;
The fifth is the analysis of the relationship between internal audit and enterprise strategy , determines the way of internal audit function in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

This article mainly includes the following contents :

The first part is the introduction , mainly expounds the background of the research , the problems and significance of the research , the research situation and the shortcomings of the research at home and abroad , the basic frame of the thesis and the innovation .

The second part includes chapters 2 to 7 , in which Chapters 4 to 7 are the focus of the study .

Chapter 2 is based on the theory of internal audit and enterprise strategy . The basic concepts and basic theories of internal audit , which need to be dealt with in this paper , are expounded , and theoretical support is provided for the subsequent research .

Chapter 3 describes the specification , organization and type of internal audit of construction enterprises . It mainly introduces the main characteristics of the management of construction enterprises , expounds the laws , regulations and auditing standards system of internal audit of construction enterprises , studies the organization structure of internal audit of construction enterprises , and expounds the types of internal audit according to their contents , objectives , projects or business scope .

Chapter 4 The internal audit risk and its evaluation of the construction enterprise . It mainly analyzes the causes of internal audit risk , and puts forward the evaluation method and countermeasures of internal audit risk .

Chapter 5 The internal audit quality control of the construction enterprise . On the basis of summarizing the existing problems of the internal audit quality assessment , this paper puts forward the main contents , bases , procedures and methods of the internal audit quality control .

Chapter 6 The internal audit practice of the construction enterprise . According to the audit business often carried out by the construction enterprises , the characteristics , objectives and main contents of the audit of the project and the audit procedures and auditing methods are emphatically researched .

Chapter 7 The influence of internal audit on the enterprise strategy . Through the combination of internal audit and enterprise strategic management theory , the paper determines the way of internal audit to play a role in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

The third part is the research conclusion and prospect . It is mainly to sum up the contents of the full - text research , put forward the main innovation points , and put forward the direction of the forward - step study .

【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F272;F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張峰曉,徐妙仙;施工企業(yè)提高經(jīng)濟(jì)效益的途徑探討[J];安徽建筑;2005年04期

2 李云婷;;淺談上市公司內(nèi)部審計(jì)模式[J];北方經(jīng)濟(jì);2009年02期

3 孫殿輝;;公司內(nèi)部審計(jì)風(fēng)險(xiǎn)模型研究[J];北方經(jīng)濟(jì);2011年20期

4 呂洪涵,呂廷杰;薩班斯法案下公司內(nèi)部控制系統(tǒng)構(gòu)建及評(píng)審探討[J];北京郵電大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2004年04期

5 黎瑛;現(xiàn)代企業(yè)內(nèi)部審計(jì)的新態(tài)勢(shì)[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2005年04期

6 李玲;陳任武;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在現(xiàn)代企業(yè)中的作用分析——兼論風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的特點(diǎn)[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2006年12期

7 陳漢文,夏文賢,黎代福;受托責(zé)任、信息披露與規(guī)則安排——公司治理、受托責(zé)任與審計(jì)委員會(huì)制度(上)[J];財(cái)會(huì)通訊;2003年12期

8 薛野;企業(yè)內(nèi)部審計(jì)現(xiàn)狀分析及對(duì)策研究[J];財(cái)會(huì)通訊;2004年12期

9 饒慶林;譚文浩;;內(nèi)部審計(jì)質(zhì)量控制體系思考[J];財(cái)會(huì)通訊;2010年10期

10 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

，

本文編號(hào)：1793343