基于盈余管理角度的内部审计问题研究论文推荐.docVIP

毕 业 论 文 基于盈余管理角度的 内部审计问题研究 基于盈余管理角度的内部审计问题研究 摘 要：近几年来随着国内外一系列管理层舞弊案的揭露，使从盈余管理角度研究的内部审计问题成为了许多学者的研究焦点。现如今，盈余管理行为在各国的许多公司中普遍存在，这种现象在公司治理中滋长蔓延，大有愈演愈烈之势；而内部审计作为审计监督体系中的一个重要的组成部分，它有助于发现公司盈余管理行为并评价公司重要的风险因素，促进企业进行管理体系的改进，同时又继续发挥其对控制效率及效果的评价作用，使得企业能够保持良好地运作。对于公司中出现的复杂盈余管理方式，我们应该采取相应的内部审计策略，从而降低公司的内部审计风险。本文围绕盈余管理的角度分析了公司内部审计出现的一系列现状，指出了现阶段公司内部审计所存在的问题，并结合内部审计与盈余管理的相关理论，提出解决内部审计所存在问题的措施，从而使得公司的内部审计更加规范化。 关键词：内部审计；盈余管理；公司治理 Study on the internal audit based on earnings management Abstract：In recent years, with domestic and international exposure of a series of management fraud, internal audit issues from the perspective of earnings management become the research focus of many scholars. Now, the phenomenon of earnings management in companies in many countries widespreads, this phenomenon gets much worse. However, internal audit, as an important component of audit and supervision system, helps to find earnings management behavior and to evaluate the important risk factors in the company, to promote the improvement of enterprise management system, while it contines to play the role of evaluating of its controlling efficiency and effectiveness, to allows companies to maintain a good operation. For the complex way of earnings management in companies, we should take the appropriate strategy for internal audit, thereby we can reduce the companys internal audit risk. This paper analyzes a series of status of internal audit which is focused on earnings management point, pointes out the internal audit problems, and combines with internal audit and earnings management theory, proposes solutions to existing problems of the internal audit. So the companys internal audit will become more standardized. Key words: internal audit; surplus management; corporate governance 目 录 摘要………………………………………………………………………(Ⅰ) Abstract…………………………………………………………………(Ⅱ) 一、序言…………………………………………………………………( 1 ) 二、盈余管理……………………………………………………………( 1 ) （一）盈余管理的概念界定…………………………………………( 1 ) （二）盈余管理动机………………………………………