企业内部审计的独立性.doc

兰州交通大学毕业论文 摘 要 随着我国改革开放的不断深化，我国经济体制改革取得了显著成效，经济发展水平显著提升，目标已经成为全球第二大经济体，这些发展成效的取得离不开千千万万的企业支撑。由于我国现代企业制度起步较晚，我国企业还存在着很多不完善的地方，而内部审计缺乏独立性则是我国企业普遍存在的问题，导致我国企业风险管理和控制能力不足，在很大程度上制约了我国企业科学、健康、快速发展。在我国继续推进“市场化”改革的历史时期，统一开放、竞争有序的市场环境将日益形成，企业之间的竞争也将更加激烈，加强企业管理特别是加强企业内部审计独立性已经成为我国企业提升市场竞争力的迫切要求。本文以企业内部审计独立性为研究对象，首先对企业内部审计独立性的定义、理论、内涵和特点进行了简要论述，并从企业内部和外部两个方面分析了我国企业内部审计独立性的制约因素；重点以甘肃莫高实业发展股份有限公司为例，从内部审计机构设置、审计范围、审计技术、审计人员、审计制度五个维度分析了其内部审计独立性存在的突出问题及深层原因，提出了具有战略性、前瞻性、操作性的对策，希望对推动我国企业内部审计独立性有所参考和借鉴。 关键词：企业；内部审计；独立性 Abstract With the deepening?of Chinas reform and opening up，?Chinas economic system reform?has achieved remarkable results，?the level of economic development?to significantly improve，?has?become the worlds second largest economy，?theeffectiveness of development?cannot do without?the?support of?thousands on thousands of?enterprises.?Because our country modern?enterprise system?started late，Chinese enterprises?still exist?many imperfections，?but the?lack of independence of internal audit?is the?widespread?problem of Chinese enterprises，?resulting in Chinasenterprise risk?management and?control?ability is insufficient，?to a large extent?has restricted our country?enterprise scientific，?healthy，?rapid development.?Continue to promote the market?reform?in our countrys?history，?unified and open，?competitiveand orderly market?environment will be?growing，?competition among enterprises?will become more intense，?strengthening enterprise management，?especially?to strengthen the internal audit?independence?in our country has become the?urgent requirement of enhancing the?market competitiveness?of enterprises.?In this paper，?the internal?audit independence?as the research object，?first to the enterprise internal?audit independence?theory，?definition，?connotation and characteristics?are briefly discussed，and?the internal and external?two aspects analyzes the?restriction factors of ourinternal?audit independence;?the focus of Gansu?Mogao industrial developmentLimited by Share Ltd