论文标题:管理审计在我国企业的应用研究
On Ideological and Political Education After China Entered WTO
论文作者 易洪海
论文导师 刘冬荣,论文学位 硕士,论文专业 会计学
论文单位 中南大学,点击次数 96,论文页数 64页File Size3174k
2003-11-01论文网 http://www.lw23.com/lunwen_284937952/ 管理审计,企业,应用
Management audit, Enterprise, Application
本文以国内外最新审计理念为导引，采用理论分析与实证研究相结合的方法，研究了管理审计在我国企业的应用。文章首先结合公司治理理论和内部控制理论对我国企业开展管理审计进行了理论分析，然后研究了管理审计在完善公司治理结构、提高企业防范风险的能力以及增加企业价值等方面的应用情况。接下来，通过对我国内部审计工作的观察，找出了管理审计在我国企业的应用过程中存在缺乏法制化与规范化的外部环境、实施管理审计的内部环境不宽松、对管理审计内涵认识不明确与评价标准不统一、缺乏高素质的审计人才以及审计工作方式方法有待改进等一系列问题。并针对上述问题，在借鉴英美管理审计发展经验的基础上，笔者尝试着提出了改善外部环境、强化内审机构职能、提高行业自律水平、规范概念模型和评价标准、重塑内审队伍、创新审计工作方式方法等相应的对策，并提出从变更责任主体、拓展审计范围、提升审计功能、延伸审计内容等方面入手，促进内部审计向管理审计延伸。
In this paper, the applications of management audit in the enterprise of our country have been studied with the methods of theoretical analysis and empirical study by using the newest idea of audit. The article first analyses the theories of management audit in our country"s enterprises combining with corporation governance theory and internal control theory. Second,applied actuality of management audit in the aspect of consummating corporation governance, strengthening risk management and increasing enterprise"s value is studied. After that, it is found that there are a series of problems existing in developing management audit in our country"s enterprises through observing the internal audit works of our country. These problems include lack of legal and standardized external environment, no relaxant internal environment to implement management audit, ambiguous cognition about meaning of management audit and disunity with the evaluation criterion, lack of high-caliber and capable audit person as well as need to improve the work styles and methods of audit. And according to above-mentioned problems, the author has put forward many measures including improving the external environment of internal audit, reinforcing the organization function of internal audit, improving self-disciplined level, standardizing concept model and evaluation criterion, rebuilding the team of internal audit and innovate the work styles and methods of audit by refering to anglo-american experiences of developing management audit. At the same time, it is suggested that advances from internal management to management audit should be accelerated from changing liability person, extending audit scope and promoting audit function, extending the content.
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