發(fā)布時間：2018-05-26 10:04

  本文選題：公司 + 內(nèi)部審計(jì)�。� 參考：《蘭州大學(xué)》2008年碩士論文

【摘要】： 近幾年,我國房地產(chǎn)投資快速增長,投資(含投機(jī))購房盛行,消費(fèi)者追漲購買使大量需求提前釋放。為此國家出臺了增加個人所得稅、增加二手房交易營業(yè)稅以及新的房貸新政等調(diào)控措施,這些政策的出臺使得房地產(chǎn)市場競爭日趨激烈,行業(yè)洗牌現(xiàn)象不斷加劇。由于市場異變,競爭加劇,再加上資產(chǎn)負(fù)債率普遍偏高,所以房地產(chǎn)企業(yè)越來越重視管理工作,尤其是內(nèi)部控制,一方面力求盡可能降低成本,另一方面加強(qiáng)風(fēng)險控制管理,追求最大利潤的贏利管理。而內(nèi)部審計(jì)既是內(nèi)部控制系統(tǒng)的重要組成部分,也是監(jiān)督與評價內(nèi)部控制其他部分的主要力量,因而在強(qiáng)化內(nèi)部控制方面有不可替代的積極的作用。同時其在改進(jìn)風(fēng)險管理和完善治理結(jié)構(gòu)等方面也發(fā)揮審查、評價及促進(jìn)作用。所以內(nèi)部審計(jì)在房地產(chǎn)企業(yè)經(jīng)營管理中處于極其重要而又特殊的地位。 本文以房地產(chǎn)企業(yè)-南京棲霞建設(shè)股份有限公司為研究對象,運(yùn)用相關(guān)理論,對內(nèi)部審計(jì)進(jìn)行系統(tǒng)的研究,找出存在的問題,探求問題產(chǎn)生的根源,并有針對性地提出明確內(nèi)部審計(jì)的定位、明確內(nèi)部審計(jì)的內(nèi)容、建立集團(tuán)內(nèi)部審計(jì)網(wǎng)絡(luò)、強(qiáng)化審計(jì)委員會的作用、保障內(nèi)部審計(jì)的客觀性、提高審計(jì)質(zhì)量、開展計(jì)算機(jī)審計(jì)、提高審計(jì)人員專業(yè)勝任能力和加強(qiáng)內(nèi)部審計(jì)的法律法規(guī)建設(shè)等九個方面的改進(jìn)措施,通過這些措施來強(qiáng)化公司的內(nèi)部審計(jì)工作。從而實(shí)現(xiàn)在工作內(nèi)容上,內(nèi)部審計(jì)不僅可以檢查和評估公司的財務(wù)和經(jīng)營數(shù)據(jù)是否真實(shí)可靠,還可通過介入生產(chǎn)經(jīng)營管理活動,對公司管理、經(jīng)營活動的合規(guī)性和內(nèi)部控制性進(jìn)行檢查和評估。在工作方式上,把內(nèi)部審計(jì)的關(guān)口前移,事前、事中、事后審計(jì)并重,體現(xiàn)內(nèi)部審計(jì)的全面性和全過程性,向公司的管理層提出改進(jìn)和加強(qiáng)管理的措施,協(xié)助管理明確責(zé)任,避免出現(xiàn)決策失誤和管理失職等現(xiàn)象的目標(biāo)。
[Abstract]:In recent years, China's real estate investment is growing rapidly, investment (including speculation) is prevalent, consumer demand is released ahead of time. To this end, the state has introduced measures such as increasing personal income tax, increasing the business tax on second-hand housing transactions and the new housing loan policy. These policies have made the real estate market increasingly competitive and the phenomenon of trade reshuffle intensified. As the market changes, competition intensifies, and the ratio of assets and liabilities is generally on the high side, real estate enterprises pay more and more attention to management, especially internal control. On the one hand, they strive to reduce costs as much as possible, on the other hand, they strengthen risk control management. Profit management in pursuit of maximum profit. Internal audit is not only an important part of internal control system, but also the main force to supervise and evaluate other parts of internal control, so it plays an irreplaceable role in strengthening internal control. At the same time, it also plays a role of review, evaluation and promotion in improving risk management and improving governance structure. So the internal audit is very important and special in the management of real estate enterprises. This article takes the real estate enterprise-Nanjing Qixia Construction Co., Ltd. as the research object, uses the related theory, carries on the systematic research to the internal audit, finds out the existence question, explores the root cause of the problem, It also puts forward the definite position of internal audit, the content of internal audit, the establishment of group internal audit network, the strengthening of the role of audit committee, the guarantee of the objectivity of internal audit, the improvement of audit quality, and the development of computer audit. This paper proposes nine measures to improve the professional competence of auditors and to strengthen the internal audit laws and regulations, which can be used to strengthen the internal audit work of the company. Thus, in terms of work content, internal audit can not only check and evaluate whether the financial and operating data of the company are true and reliable, but also manage the company by intervening in the production, operation and management activities. The compliance and internal control of business activities are checked and evaluated. In terms of working methods, we should move forward the level of internal audit, pay equal attention to both pre-audit and post-audit, embody the comprehensiveness and full process of internal audit, propose to the management of the company measures to improve and strengthen management, and assist the management to clarify its responsibilities. The goal of avoiding mistakes in decision making and failure in management.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F293.3;F239.45

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