本文選題：集團公司 + 內(nèi)部審計　； 參考：《天津大學》2007年碩士論文

【摘要】： 企業(yè)內(nèi)部審計是隨著股份制的興起和公司規(guī)模的擴大,而最早產(chǎn)生于十九世紀中葉的歐洲。產(chǎn)生的原因是企業(yè)管理的需要,尤其是企業(yè)最高層管理當局對各亞管理層當局實施控制、促進其有效履行受托管理責任的需要。迄今為止,幾乎所有的大型企業(yè),尤其是以集團公司為組織形式的企業(yè),都成立了審計委員會和相應(yīng)的內(nèi)部審計機構(gòu)。我國自審計署組建以來,大型國有企業(yè)也越來越重視內(nèi)部審計,紛紛成立了內(nèi)部審計機構(gòu),以加強對企業(yè)的財務(wù)監(jiān)督以及集團公司對子分公司的有效控制。但在實際工作中,由于我國內(nèi)部審計成立時間較晚、現(xiàn)代企業(yè)制度正處于建立階段,在內(nèi)部審計工作開展中還存在著一些薄弱環(huán)節(jié),比如在內(nèi)部審計的獨立性、建立健全內(nèi)部控制制度、關(guān)注企業(yè)風險等方面,使得內(nèi)部審計的作用未能得到充分發(fā)揮。總體來說,我國內(nèi)部審計發(fā)展水平與國際上內(nèi)部審計相比還有一段距離。 本文通過對開灤集團公司內(nèi)部審計產(chǎn)生和發(fā)展歷程的探討,系統(tǒng)分析了內(nèi)部審計的本質(zhì)、職能和基本任務(wù),從完善企業(yè)組織治理結(jié)構(gòu)和企業(yè)財務(wù)治理結(jié)構(gòu)、保障組織高效運營到建立和完善內(nèi)部控制制度等方面,多角度對開灤集團公司內(nèi)部審計進行了分析。針對開灤集團公司經(jīng)營特點,采用歷史分析、要素分析、調(diào)查研究、戰(zhàn)略分析、中外對比等研究方法,理論聯(lián)系實際,具體探討了開灤集團公司內(nèi)部審計的現(xiàn)狀和存在的問題。通過結(jié)合國際內(nèi)部審計的現(xiàn)狀和發(fā)展趨勢,對改進開灤集團公司內(nèi)部審計提出了相應(yīng)的意見和建議,并從制定內(nèi)部審計年度計劃、審計現(xiàn)場實施、企業(yè)風險審計、在管理領(lǐng)域拓展審計范圍、企業(yè)道德文化建設(shè)等方面對開灤集團公司內(nèi)部審計做了全面規(guī)劃,對大型企業(yè)尤其是煤炭企業(yè)的內(nèi)部審計工作,具有一定的理論意義和較強的實踐指導作用。
[Abstract]:With the rise of joint-stock system and the expansion of company scale, internal audit originated in Europe in the middle of the nineteenth century. The reason is the need of enterprise management, especially the need for the top management authority to exercise control over the sub-management authorities and to promote their effective implementation of their fiduciary management responsibilities. Up to now, almost all large enterprises, especially those organized by group companies, have set up audit committees and corresponding internal audit institutions. Since the establishment of the Audit Office, large state-owned enterprises have attached more and more importance to internal audit and set up internal audit institutions one after another in order to strengthen the financial supervision of enterprises and the effective control of sub-branches of group companies. However, due to the late establishment of internal audit in our country, the modern enterprise system is in the stage of establishment. There are still some weak links in the development of internal audit, such as the independence of internal audit. Establishing and perfecting internal control system and paying close attention to enterprise risk make the function of internal audit not be given full play. Generally speaking, the development level of internal audit in our country is far from that of international internal audit. Through the discussion of the emergence and development of the internal audit of Kailuan Group Company, this paper systematically analyzes the essence, functions and basic tasks of the internal audit, from perfecting the organizational governance structure and the financial governance structure of the enterprise. This paper analyzes the internal audit of Kailuan Group from the aspects of ensuring the efficient operation of the organization and establishing and perfecting the internal control system. According to the management characteristics of Kailuan Group Company, this paper discusses the present situation and existing problems of internal audit of Kailuan Group Company by using historical analysis, factor analysis, investigation and research, strategic analysis, comparison between China and foreign countries, and connecting theory with practice. According to the current situation and development trend of international internal audit, this paper puts forward the corresponding opinions and suggestions to improve the internal audit of Kailuan Group Company, and makes the annual plan of internal audit, the implementation of audit site, and the audit of enterprise risk. The internal audit of Kailuan Group Company has been comprehensively planned in the aspects of expanding the scope of audit in the field of management and the construction of corporate moral culture. The internal audit work of large enterprises, especially coal enterprises, has been carried out. It has a certain theoretical significance and a strong practical guidance role.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4;F426.21

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相關(guān)期刊論文 前1條

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本文編號：1968931