基于股東價值的民營企業(yè)內部審計體制研究
發(fā)布時間：2019-06-18 21:07
【摘要】： 改革開放20多年來我國民營經(jīng)濟取得了長足的發(fā)展,目前已成為了國民經(jīng)濟的重要組成部分。作為民營經(jīng)濟組成個體的民營企業(yè)也從無到有、從小到大,呈現(xiàn)出蓬勃生機。然而隨著民營企業(yè)的進一步發(fā)展,民營企業(yè)普遍面臨實施現(xiàn)代企業(yè)制度的難題。 作為社會經(jīng)濟生活主體的公司,其經(jīng)營活動日益復雜,隨之出現(xiàn)的公司治理問題越來越多,突出的表現(xiàn)為:在所有權與經(jīng)營權相分離的情況下,公司產(chǎn)生不同層次的委托代理關系,由于契約的不完全性和信息的不對稱性,容易發(fā)生“逆向選擇”、“道德風險”等代理問題,加上我國國有控股公司所有者缺位,公司出現(xiàn)“內部人控制”問題,這些不可避免地損害廣大股東利益。財務丑聞案件不斷爆發(fā),在公司治理結構中設計有效的監(jiān)督機制成為人們普遍關注的問題。在這種情況下,內部審計作為一種制度安排進入人們的視野,成為專家學者研究討論的熱點話題。內部審計作為現(xiàn)代企業(yè)制度的重要組成部分,對完善公司治理、建立健全企業(yè)內控制度、加強和改善企業(yè)管理具有重要的意義。 內部審計是根據(jù)組織的內在需要而設立的,作為企業(yè)的自我約束機制,己成為現(xiàn)代企業(yè)制度的重要組成部分,是企業(yè)健全內部控制、嚴肅財經(jīng)紀律、改善經(jīng)營管理、提高經(jīng)濟效益的重要手段。我國內部審計自成立以來,雖然在完善企業(yè)經(jīng)營管理中起到了重要的作用,但是由于起步較晚,在實際工作中仍然面臨著許多問題,嚴重影響了內部審計職能的發(fā)揮。而與此同時,隨著企業(yè)自身的發(fā)展以及社會各界的要求越來越需要企業(yè)重塑監(jiān)督更加有效、職能更加全面的內部審計機構,所以在經(jīng)濟高速發(fā)展的歷史條件下我國內部審計必須把握機遇,解決好發(fā)展中存在的各類問題。民營企業(yè)設立內部審計是民營企業(yè)發(fā)展的必然,也是民營企業(yè)發(fā)展的迫切需要。 在這種背景下,作者試圖找出困擾民營企業(yè)內部審計發(fā)展的決定性因素,并圍繞這些決定性因素構建一個行之有效且便于理解、接受和操作的內部審計體制。在比較了國有企業(yè)與民營企業(yè)的不同產(chǎn)權特征,以及公司治理中兩個占主流地位的治理模式——股東中心模型和利益相關者模型之后,我們提出,針對民營企業(yè)的產(chǎn)權特征及經(jīng)營特點,應該建立以股東價值為目標的治理模式,在這一模式之下,我們的內部審計體制需要進行一系列的重新思考,包括機構設置問題,人員職業(yè)能力框架問題,內部審計功能拓展問題等。 論文共分為4個部分: 第一章緒論 首先,我們對民營企業(yè)進行了科學的界定,以說明本文研究對象的邊界問題。然后,在借鑒國際國內關于內部審計的定義之后,我們明確了什么是內部審計的問題,并指出其本質。最后在本部分對本文研究的背景和所采用的方法、思路進行了概括。 第二章內部審計的歷史發(fā)展 在這一部分中,我們分別對西方現(xiàn)代內部審計理論及內部審計的發(fā)展和我國內部審計的發(fā)展趨勢進行了說明,包括了國外內部審計的產(chǎn)生與發(fā)展,二十世紀西方企業(yè)內部審計發(fā)展的主要成就,我國內部審計的發(fā)展歷程,民營企業(yè)內部審計的歷史發(fā)展階段,民營企業(yè)內部審計的現(xiàn)實困境等問題。其中,關于民營企業(yè)內部審計發(fā)展的現(xiàn)實困境問題是本文研究的一個重要著眼點。 第3章公司治理目標、企業(yè)產(chǎn)權特征與內部審計 本章為全文的主要部分。首先我們研究了公司治理目標【股東價值最大化和利益相關者價值最大化】和與之相應的公司治理模式【股東中心模型和利益相關者模型】,并比較了兩種治理模型各自的特點。 其次,我們就需要明確民營企業(yè)的制度安排問題,即應該選擇什么樣的治理目標和治理模型。我們采納了一些學者倡導的產(chǎn)權結構決定治理模式的觀點,因此,在比較和分析了國有企業(yè)的產(chǎn)權特征【所有者缺位,產(chǎn)權廉價,內部人控制,勞動綁架資本】和民營企業(yè)的產(chǎn)權特征【產(chǎn)權明晰,所有者與經(jīng)營者高度統(tǒng)一,資本雇用勞動,大股東治理效率】之后,我們對國有企業(yè)和民營企業(yè)的治理模式進行了選擇。股東價值最大化應該作為民營企業(yè)治理的目標。 然后,我們對股東價值中心論及基于該理論的公司治理和內部審計制度安排進行了探討。民營企業(yè)中,設立內部審計同樣是基于受托責任經(jīng)濟關系和減少交易費用,這是內部審計在民營企業(yè)中設立的經(jīng)濟學分析。然后,我們明確提出,民營企業(yè)內部審計的目標就是為了發(fā)揮其公司治理作用,促進民營企業(yè)實現(xiàn)價值增值,通過其監(jiān)督和服務功能的發(fā)揮來為股東創(chuàng)造價值。 第4章基于股東價值的民營企業(yè)內部審計體制重構本部分主要論述了股東中心模型下,內部審計體制的各個相關方面的問題,包括:機構設置,人員能力,功能拓展。首先,我們著眼于解決民營企業(yè)內部審計組織模式的定位問題,明確提出,依照民營企業(yè)的產(chǎn)權特征分析,應該采用直接隸屬于企業(yè)所有者的機構設置方式。 其次,我們借鑒了中國注冊會計師職業(yè)能力框架方面的研究,在比較了國際國內關于內部審計人員的職業(yè)能力要求之后,采用投入法對這一問題進行了探討,并提出了與民營企業(yè)相應的內部審計人員的職業(yè)素養(yǎng)和能力要求。 最后,我們著手解決民營企業(yè)內部審計功能拓展方面的問題。在對傳統(tǒng)內部審計目標和功能進行分析之后,我們按照前面提出的內部審計促進企業(yè)增值的方式,構建了其功能基本內容,包括:傳統(tǒng)的財務審計目標,促進企業(yè)增值的風險導向審計,常規(guī)經(jīng)營審計,監(jiān)督代理人經(jīng)濟績效的經(jīng)濟效益審計,針對企業(yè)具體情況開展的項目審計等。 本文創(chuàng)新點: 1、明確提出了民營企業(yè)與國有企業(yè)由于產(chǎn)權結構特征的巨大差異而需要采用不同的治理目標和治理模式。 2、明確提出了民營企業(yè)內部審計體制應該基于股東價值進行重構。 3、明確提出了民營企業(yè)內部審計重構中,應該將內部審計機構直接隸屬于企業(yè)所有者之下,并提出了自己的民營企業(yè)內部審計人員職業(yè)能力框架。 4、對民營企業(yè)功能進行了拓展,涵蓋了傳統(tǒng)財務審計目標,經(jīng)營審計目標,風險導向審計,以及具體的項目審計。
[Abstract]:China's private economy has made great progress over the past 20 years and has become an important part of the national economy. The private enterprise, which is an individual of the private economy, is also from small to small, and presents the vitality of the private enterprise. However, with the further development of the private enterprises, the private enterprises are generally faced with the problems of implementing the modern enterprise system. As the main body of the social and economic life, its management activities are becoming more and more complicated, and the problems of the company's governance are becoming more and more complex, and the outstanding performance is that, in the case of the separation of the ownership and the management right, the company has different production Due to the incompleteness of the contract and the asymmetry of information, the agency problems such as" reverse selection ", moral hazard", etc., together with the absence of the owner of the state-owned holding company of our country, the problem of "internal control" of the company, are inevitable. To damage the interests of the majority of the shareholders. The case of the financial scandal is breaking out, and the effective supervision mechanism is designed in the corporate governance structure. In this case, internal audit, as a kind of system, enters people's field of view and becomes an expert and expert The internal audit, as an important part of the modern enterprise system, is an important part of the modern enterprise system, to perfect the corporate governance, to establish and improve the internal control system of the enterprise, to strengthen and improve the enterprise The internal audit is established according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, it has become an important part of the modern enterprise system. It is the internal control of the enterprise and the serious financial and financial discipline. The internal audit of our country has played an important role in improving the management of the enterprise, but it still faces in the practical work because of the late start. At the same time, with the development of the enterprise itself and the demands of the community, the enterprise remodelling and supervision is more effective and the function is more comprehensive in the internal audit institution, so at the high speed of the economy The Internal Audit of Our Country under the Historical Conditions of the Exhibition It is necessary to grasp the opportunities and solve the problems existing in the development of private enterprises. The establishment of internal audit by the private enterprises is a private enterprise The necessity of development is also an urgent need for the development of the private enterprises. In this context, the author tries to find out the decisive factors for the development of the internal audit of the private enterprises, and around these decisions It is an internal audit system that is effective and easy to understand, accept and operate. In this paper, the characteristics of different property rights of the state-owned enterprises and the private enterprises, and the governance model _ shareholder's center model and interest in the corporate governance are compared. After the stakeholder model, we put forward that, aiming at the property rights and operating characteristics of the private enterprises, we should set up the governance model based on the value of the shareholders. In this mode, our internal audit system needs to carry out a series of rethinking, including The establishment of the institution, the position of the personnel industry capacity framework Problems, internal audit function expansion, etc. The paper is divided into four parts. In the first chapter, first, we define the private enterprises scientifically, In this paper, the boundary problem of the object in this paper is described. Then, reference is made to the internal audit in the international country. After the definition of the meter, we made it clear What is the problem of internal audit and point out its essence. At last, the background and the method and thought of this paper are summarized in this part. Chapter 2 internal trial In this part, the development of the modern internal audit theory and internal audit, the development of internal audit and the development trend of internal audit are described in this part. The development of internal audit in foreign countries, the main achievements of the internal audit and development of the western enterprises in the 20th century, I The Development of Internal Audit in the State and the Internal Audit of the Private Enterprises The development stage of the history, in the private enterprise The real situation of internal audit in private enterprises is an important focus of this paper. Chapter 3, Corporate Governance, Enterprise Property and Internal Audit This chapter is the main part of the full text. First of all, we have studied the corporate governance objectives[the most shareholder value The value of the large and the stakeholders is maximized and the corresponding corporate governance model[the center model of the shareholders and the stakeholder model] and the respective characteristics of the two governance models are compared. Secondly, we need to specify the system of the private enterprise. Organization of the problem, that is, what kind of governance objectives and governance models should be selected. We have adopted the view that some scholars advocate for the right structure to decide the governance model, so, The property rights of state-owned enterprises are compared and analyzed The property of the property right of the private enterprise[the property right is clear, the owner and the property right are cheap, the property right is cheap, the internal people control, the labor kidnapping capital] and the private enterprise We have chosen the governance model of the state-owned enterprises and the private enterprises after the high unification of the operators, the employment of the capital and the efficiency of the governance of the large shareholders. The value of the shareholders In order to maximize the goal of corporate governance, we discuss the arrangement of corporate governance and internal audit system based on the theory. In addition, the establishment of internal audit is also based on the economic relation of the entrusted responsibility and the reduction of the transaction cost, which is an economic analysis set up by the internal audit in the private enterprise. Then, we put forward that the goal of the internal audit of the private enterprise is that In order to play the role of corporate governance, to promote the value-added value of private enterprises, to create value for shareholders through the function of supervision and service. Chapter 4 is based on the value of the shareholders. The reconstruction of the internal audit system of the enterprise mainly discusses the related aspects of the internal audit system under the shareholder's central model, including the establishment of the organization, the ability of the personnel and the expansion of the function. To solve the problem of the position of the internal audit organization model of the private enterprise, it is clear that according to the state of the private sector The property analysis of the enterprise should adopt the mechanism directly subordinate to the owner of the enterprise Secondly, we draw on the research of the professional ability framework of the Chinese CPA, and after comparing the professional ability requirements of the internal auditors in the international country, the paper discusses the problem by using the input method, and puts forward some suggestions. The professional quality and ability requirements of the internal auditors corresponding to the private enterprises. In the end, we To solve the problem of the expansion of the internal audit function of the private enterprise. After the analysis of the traditional internal audit objectives and functions, we follow the The internal audit proposed by the face promotes the value-added mode of the enterprise, and the basic contents and the package of its functions are constructed. Including: the traditional financial audit objectives, the risk-oriented audit to promote the value-added of the enterprise, the regular operation audit, the economic benefit audit of the economic performance of the supervising agent, and the project audit carried out in the light of the specific situation of the enterprise The innovation point of this paper is as follows:1. It is clear that the private enterprise and the state-owned enterprise are due to the property right structure.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.45
本文編號：2501797
[Abstract]:China's private economy has made great progress over the past 20 years and has become an important part of the national economy. The private enterprise, which is an individual of the private economy, is also from small to small, and presents the vitality of the private enterprise. However, with the further development of the private enterprises, the private enterprises are generally faced with the problems of implementing the modern enterprise system. As the main body of the social and economic life, its management activities are becoming more and more complicated, and the problems of the company's governance are becoming more and more complex, and the outstanding performance is that, in the case of the separation of the ownership and the management right, the company has different production Due to the incompleteness of the contract and the asymmetry of information, the agency problems such as" reverse selection ", moral hazard", etc., together with the absence of the owner of the state-owned holding company of our country, the problem of "internal control" of the company, are inevitable. To damage the interests of the majority of the shareholders. The case of the financial scandal is breaking out, and the effective supervision mechanism is designed in the corporate governance structure. In this case, internal audit, as a kind of system, enters people's field of view and becomes an expert and expert The internal audit, as an important part of the modern enterprise system, is an important part of the modern enterprise system, to perfect the corporate governance, to establish and improve the internal control system of the enterprise, to strengthen and improve the enterprise The internal audit is established according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, it has become an important part of the modern enterprise system. It is the internal control of the enterprise and the serious financial and financial discipline. The internal audit of our country has played an important role in improving the management of the enterprise, but it still faces in the practical work because of the late start. At the same time, with the development of the enterprise itself and the demands of the community, the enterprise remodelling and supervision is more effective and the function is more comprehensive in the internal audit institution, so at the high speed of the economy The Internal Audit of Our Country under the Historical Conditions of the Exhibition It is necessary to grasp the opportunities and solve the problems existing in the development of private enterprises. The establishment of internal audit by the private enterprises is a private enterprise The necessity of development is also an urgent need for the development of the private enterprises. In this context, the author tries to find out the decisive factors for the development of the internal audit of the private enterprises, and around these decisions It is an internal audit system that is effective and easy to understand, accept and operate. In this paper, the characteristics of different property rights of the state-owned enterprises and the private enterprises, and the governance model _ shareholder's center model and interest in the corporate governance are compared. After the stakeholder model, we put forward that, aiming at the property rights and operating characteristics of the private enterprises, we should set up the governance model based on the value of the shareholders. In this mode, our internal audit system needs to carry out a series of rethinking, including The establishment of the institution, the position of the personnel industry capacity framework Problems, internal audit function expansion, etc. The paper is divided into four parts. In the first chapter, first, we define the private enterprises scientifically, In this paper, the boundary problem of the object in this paper is described. Then, reference is made to the internal audit in the international country. After the definition of the meter, we made it clear What is the problem of internal audit and point out its essence. At last, the background and the method and thought of this paper are summarized in this part. Chapter 2 internal trial In this part, the development of the modern internal audit theory and internal audit, the development of internal audit and the development trend of internal audit are described in this part. The development of internal audit in foreign countries, the main achievements of the internal audit and development of the western enterprises in the 20th century, I The Development of Internal Audit in the State and the Internal Audit of the Private Enterprises The development stage of the history, in the private enterprise The real situation of internal audit in private enterprises is an important focus of this paper. Chapter 3, Corporate Governance, Enterprise Property and Internal Audit This chapter is the main part of the full text. First of all, we have studied the corporate governance objectives[the most shareholder value The value of the large and the stakeholders is maximized and the corresponding corporate governance model[the center model of the shareholders and the stakeholder model] and the respective characteristics of the two governance models are compared. Secondly, we need to specify the system of the private enterprise. Organization of the problem, that is, what kind of governance objectives and governance models should be selected. We have adopted the view that some scholars advocate for the right structure to decide the governance model, so, The property rights of state-owned enterprises are compared and analyzed The property of the property right of the private enterprise[the property right is clear, the owner and the property right are cheap, the property right is cheap, the internal people control, the labor kidnapping capital] and the private enterprise We have chosen the governance model of the state-owned enterprises and the private enterprises after the high unification of the operators, the employment of the capital and the efficiency of the governance of the large shareholders. The value of the shareholders In order to maximize the goal of corporate governance, we discuss the arrangement of corporate governance and internal audit system based on the theory. In addition, the establishment of internal audit is also based on the economic relation of the entrusted responsibility and the reduction of the transaction cost, which is an economic analysis set up by the internal audit in the private enterprise. Then, we put forward that the goal of the internal audit of the private enterprise is that In order to play the role of corporate governance, to promote the value-added value of private enterprises, to create value for shareholders through the function of supervision and service. Chapter 4 is based on the value of the shareholders. The reconstruction of the internal audit system of the enterprise mainly discusses the related aspects of the internal audit system under the shareholder's central model, including the establishment of the organization, the ability of the personnel and the expansion of the function. To solve the problem of the position of the internal audit organization model of the private enterprise, it is clear that according to the state of the private sector The property analysis of the enterprise should adopt the mechanism directly subordinate to the owner of the enterprise Secondly, we draw on the research of the professional ability framework of the Chinese CPA, and after comparing the professional ability requirements of the internal auditors in the international country, the paper discusses the problem by using the input method, and puts forward some suggestions. The professional quality and ability requirements of the internal auditors corresponding to the private enterprises. In the end, we To solve the problem of the expansion of the internal audit function of the private enterprise. After the analysis of the traditional internal audit objectives and functions, we follow the The internal audit proposed by the face promotes the value-added mode of the enterprise, and the basic contents and the package of its functions are constructed. Including: the traditional financial audit objectives, the risk-oriented audit to promote the value-added of the enterprise, the regular operation audit, the economic benefit audit of the economic performance of the supervising agent, and the project audit carried out in the light of the specific situation of the enterprise The innovation point of this paper is as follows:1. It is clear that the private enterprise and the state-owned enterprise are due to the property right structure.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.45
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