论文标题:管理审计在我国证券公司中的应用研究
Research on Application of Management Audit in Chinese Security Companies
论文作者
论文导师 郑兰祥,论文学位 硕士,论文专业 政治经济学
论文单位 安徽大学,点击次数 97,论文页数 54页File Size3582K
2007-04-01论文网 http://www.lw23.com/lunwen_497943532/
Management audit; Security companies; Internal audit; Application
本文以国内外最新审计理念为指引，采用理论分析方法，结合实践工作，研究了管理审计在我国证券公司中的应用。管理审计作为一种“判定受托人对受托管理责任履行情况的审计”，具有与传统财务审计不同的含义、内容和特征，它与公司治理结构和治理机制、风险管理存在密切联系，在促进企业价值增值中具有创造直接价值、增加隐性价值和产生威慑价值的作用。现阶段我国证券公司开展管理审计是适应开放式竞争环境、业务转型和内部审计转型的需要，随着我国证券公司资本规模和业务范围的不断扩大，组织结构和业务体系日益复杂，基于内部控制和风险管理基础上的管理审计能有效促进证券公司内部受托管理责任的履行，有利于证券公司实现资本扩张和企业价值增值。本文通过分析对比国内外证券公司内部管理审计开展情况，指出了我国证券公司管理审计实践存在的差距及在应用过程中出现的一些问题，并深入剖析了制约我国管理审计发展的限制条件，如缺乏法律和社会支持的外部环境、缺乏完善的内部法人治理结构、缺乏高素质的审计人才、缺乏科学的评价标准等。最后，文章通过对我国证券公司内部审计工作的考察，在借鉴美英等国管理审计发展经验的基础上，立足以内部审计人员为实施主体的内向型管理审计角度，尝试提出了相应的改进措施：在证券公司的宏观管理层面，提出了加强组织保障创造良好环境、强化人才培训保障人力资源、完善审计制度建立评价体系的总体构想；在操作层面上，结合审计工作实践，提出了转变思想观念、明确审计目标，合理安排计划、精心制定方案，规范审计程序、创新审计方法，合理编制报告、重视结果运用等微观对策；针对不同业务的审计项目，指出了管理审计实施过程中应关注的重点。
In this paper, the applications of management audit in the security companies of our country have been studied with the methods of theoretical analysis and practice application by using the newest idea of audit. The Management audit is a type of judging the performance of the entrust management duties, it is different from the tradition finance audit in the aspect about meanings、contents and characteristics. The management audit has close contaction with corporation governance and risk management, it can increase the value of enterprise by creating the direct value、indirect value and awe value. In present stage, performing management audit in our country"s security companies is suit for the demand of business transformation and internal audit transformation in open competitive environment. Along with the continuously extension in capital scale and business scope, the security companies in our country has more and more complicative organization structure and business system. Based on internal control and risk management, management audit can promote validly security companies implementing internal entrust management responsibility, can be advantageous to realize the capital extending and the value increasing. According to analysis the dissimilarities of management audit application in domestic security companies and abroad security companies, it is pointed that there are some disparities and a series of problems existing in developing management audit work of our country. The restrictive conditions and reasons about these problems include lack of legal and social external environment, lack of perfective internal corporation governance, lack of high-caliber audit elites, lack of science evaluation criterion. At last, by refering to anglo-american experiences of developing management audit, according to above-mentioned problems, the author has put forward many about internal management audit. For example, on the macroscopic level, the measures including strengthening organization guarantee and create good environment, enhancing talented person training and guarantee human resource, perfecting audit system and establishing evaluation system. On the microcosmic level, the measures including changing the thought or idea and explicating audit target, arranging audit plan reasonably and establishing audit project with meticulous care, norming audit procedure and innovating audit method, reasonably draw up audit report and valuing result usage, Etc. Auditor should pay attention to the different points on the different item.
|
