本文關鍵詞：企業(yè)集團公司內(nèi)部審計戰(zhàn)略規(guī)劃體系構建研究，由筆耕文化傳播整理發(fā)布。

企業(yè)集團公司內(nèi)部審計戰(zhàn)略規(guī)劃體系構建研究

Study on Construction of the Internal Audit Strategic Planning System in Enterprise Group Company

[1] [2] [3]

Ye Chengyun Ye Chenggang Zhang Qi

[1]華北電力大學經(jīng)濟與管理學院,102206; [2]對外經(jīng)貿(mào)大學;,102206; [3]華北電力大學,102206;

文章摘要：內(nèi)部審計戰(zhàn)略及其規(guī)劃對于全面提升我國企業(yè)集團公司內(nèi)部審計效率、執(zhí)業(yè)質(zhì)量和企業(yè)價值增值等運營目標順利實現(xiàn)具有重要價值與積極作用。本文以企業(yè)集團公司內(nèi)部審計戰(zhàn)略管理為研究對象，在分析內(nèi)部審計戰(zhàn)略理論研究價值與動因及進行文獻回顧基礎上，剖析了企業(yè)集團公司內(nèi)部審計規(guī)劃的應用現(xiàn)狀與存在的主要問題，通過設計與構建一個系統(tǒng)性、持續(xù)性、動態(tài)性的內(nèi)部審計戰(zhàn)略規(guī)劃來充分滿足公司治理需求與實現(xiàn)價值增值目標。研究認為建立內(nèi)部審計戰(zhàn)略規(guī)劃體系這一問題應當成為我國企業(yè)集團公司決策層必須予以認真關注并加以深入探索或解決的重要內(nèi)部管理與控制課題之一，創(chuàng)新之處在于對內(nèi)部審計戰(zhàn)略規(guī)劃體系的構建提出了有較強操作性的策略。

Abstr：Internal audit management system in Enterprise Group is regarded as the research object, based on the a- nalysis of theoretical research value of the internal audit strategy and motivation as well as the literature review, and analyzes the application status and existence problem of the Enterprise Group internal audit planning. The article at- tempts to explore through design and build a systematic, persistent, and the dynamic nature of the internal audit strategy and its planning to meet the needs of the corporate governance and more smoothly to achieve the goals of the value-added fully. The study thinks that decision-makers of Chinese enterprise group company must be given seri- ous attention establishment of internal audit strategy system and much-needed one of them as soon as possible to ex- plore or solve an important internal management and control issues. The innovations of this paper lies in puting for- ward practical measures for construction of internal audit strategic planning.

文章關鍵詞：

Keyword：:enterprise group company, internal audit, strategic planning, system design

課題項目：本文系審計署2011-2012年內(nèi)部審計重點科研課題“企業(yè)集團公司內(nèi)部審計管理體系研究”（項目批準號：NO.1106）階段性研究成果,受到國家自然基金項目（項目批準號：70672060）、北京市教委“科研基地一科技創(chuàng)新平臺一會計與投資者保護研究基地”（項目批準號：PXM一014213-000031）和北京市教委社科計劃重點項目“會計治理的實現(xiàn)路徑及其評價”（項目批準號：SX201210011007）的資助.

作者信息：會員可見

  本文關鍵詞：企業(yè)集團公司內(nèi)部審計戰(zhàn)略規(guī)劃體系構建研究，由筆耕文化傳播整理發(fā)布。