本文選題：價值增值 + 內(nèi)部審計��； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2007年碩士論文

【摘要】： 21世紀(jì)是充滿挑戰(zhàn)和機會的新世紀(jì),多樣化和多變性的環(huán)境使企業(yè)的經(jīng)營管理經(jīng)歷著實質(zhì)性的變革。企業(yè)價值的增值成了企業(yè)管理的首要目標(biāo),它能為所有者及利益相關(guān)者創(chuàng)造價值和謀取利益,是企業(yè)生存和發(fā)展的根本。內(nèi)部審計部門作為組織的一個內(nèi)部職能部門,也應(yīng)以這一目標(biāo)為服務(wù)的宗旨,為企業(yè)提供“增值”服務(wù)。如果不能為組織增加價值,將會被組織所改造掉。因此內(nèi)部審計的功能已從發(fā)展之初的消極的防弊糾錯為主要目標(biāo),經(jīng)過積極興利階段已發(fā)展到以價值增值為主的階段�？梢哉f,目前的增值型內(nèi)部審計是內(nèi)部審計發(fā)展的最新階段,國際上關(guān)于它的理論及實務(wù)問題也尚處于研究的初級階段。當(dāng)然在我國實行增值型內(nèi)部審計也有其重要性和緊迫性。它是適應(yīng)當(dāng)前經(jīng)濟全球化大環(huán)境的需要,是現(xiàn)代企業(yè)自身發(fā)展的需要,內(nèi)部審計的發(fā)展與國際接軌的需要,是內(nèi)部審計自身工作的需要,同時它又是內(nèi)部審計自身生存的關(guān)鍵。本文選擇內(nèi)部審計最前沿的領(lǐng)域——增值型內(nèi)部審計進行研究,既有理論意義又有現(xiàn)實意義。 本文主要運用西方經(jīng)濟學(xué)理論、組織機構(gòu)理論和企業(yè)經(jīng)營管理學(xué)的有關(guān)理論,綜合采用理論分析法、規(guī)范法、實證法等研究方法,在闡述增值型內(nèi)部審計概念的基礎(chǔ)上,探究了增值型內(nèi)部審計的理論基礎(chǔ),分析其產(chǎn)生的由來與現(xiàn)在的發(fā)展?fàn)顩r,從理論和實踐角度分析了實行增值型內(nèi)部審計的必要性和可行性。最后聯(lián)系我國實際對在我國建立和發(fā)展增值型內(nèi)部審計提出了具體思路和措施。 我國理論界對內(nèi)部審計的增值功能有一些研究和探索,但是還沒有對此進行系統(tǒng)的研究,其比較全面的相關(guān)文獻和資料也相對缺乏。本文將增值型內(nèi)部審計作為內(nèi)部審計發(fā)展的一個階段進行系統(tǒng)研究,并推進價值增值的思想和觀念在我國內(nèi)部審計理念界和實務(wù)界進行宣傳,促進增值型內(nèi)部審計在中國內(nèi)部審計實踐中廣泛開展。最后希望自己的建議能夠起到拋磚引玉的作用,以期對我國增值型內(nèi)部審計的發(fā)展有所裨益,并引起理論界對增值型內(nèi)部審計問題的關(guān)注。
[Abstract]:The 21st century is a new century full of challenges and opportunities. The increment of enterprise value has become the primary goal of enterprise management. It can create value and gain benefits for owners and stakeholders, which is the basis for the survival and development of enterprises. As an internal functional department of the organization, the internal audit department should also take this goal as the purpose of service, and provide "value-added" service for the enterprise. If you can not add value to the organization, will be transformed by the organization. Therefore, the function of internal audit has changed from negative prevention and error correction at the beginning of development to the stage of value appreciation. It can be said that the current value-added internal audit is the latest stage of the development of internal audit, and its theoretical and practical problems are still in the initial stage of research. Of course, the implementation of value-added internal audit also has its importance and urgency. It is the need to adapt to the current environment of economic globalization and the development of modern enterprises. The development of internal audit is in line with the needs of international standards. It is also the need of internal audit itself and the key to the survival of internal audit itself. This paper chooses the most advanced field of internal audit-value-added internal audit to study, which has both theoretical and practical significance. This article mainly uses the western economics theory, the organization theory and the enterprise management related theory, synthetically uses the theory analysis method, the standard method, the positive method and so on research method, on the basis of expounding the value-added internal audit concept, This paper probes into the theoretical basis of value-added internal audit, analyzes its origin and present development situation, and analyzes the necessity and feasibility of implementing value-added internal audit from the angle of theory and practice. Finally, some concrete ideas and measures are put forward to establish and develop value-added internal audit in our country. There are some researches and explorations on the value-added function of internal audit in the theoretical circle of our country, but there is no systematic research on it, and the relative literature and materials are relatively lacking. This paper makes a systematic study on the value-added internal audit as a stage of the development of internal audit, and promotes the idea and concept of value increment to propagate in the field of internal audit concept and practice in our country. Promoting value-added internal audit is widely carried out in China's internal audit practice. In the end, I hope my suggestions will be helpful to the development of value-added internal audit in our country, and arouse the attention of the theoretical circle to the problem of value-added internal audit.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.45

【引證文獻】

相關(guān)期刊論文 前2條

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相關(guān)碩士學(xué)位論文 前6條

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5 丁唯穎;HT集團公司增值型內(nèi)部審計研究[D];中國海洋大學(xué);2011年

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本文編號：1932460