企业集团内部审计组织框架的构建.doc

PAGE 内 容 摘 要 随着市场经济的发展，企业之间的竞争正变得越来越激烈，一大批集团型多元化的企业应运而生；为了保证集团型企业按照既定战略目标向前发展，构建集团内部审计组织及协调其功能就成了企业集团的生存与可持续发展的根本所在。为此，本文以我国企业集团内部审计组织框架研究为题展开研究，希望对我国企业集团内部审计组织框架的构建提供一些思路和建议。 本文的主要内容包括如下五个部分： 第一部分为概述部分，主要阐释了与企业集团内部审计相关的一些基本概念。以企业集团的含义和特征为起点，重点讨论了内部审计的定义及内部审计应具有的职能。第二部分主要通过阐释企业集团内部审计产生的原因以及企业集团内部审计的特殊性，指出了构建具有针对性的企业集团内部审计组织框架的必要性。第三部分的主要内容是对我国目前企业或企业集团所具有的内部审计机构的设置模式进行了简要对比，以期对构建部分具有一定的参考价值。第四部分为文章的核心部分，针对我国企业集团的现实情况，研究了母公司为纯粹控股型和非纯粹控股型两种类型的企业集团内部审计机构的设置，并对各部门职能分工进行了详细阐述。第五部分为结论部分。对本文的核心内容进行了总结和归纳。 关 键 词 企业集团；内部审计；组织框架 The Construction of the Enterprise Groups Internal Auditing Organization Framework By：wang yu Supervisor:Lecturer, zhao lu Abstract With the development of market economy, the competition between enterprises is becoming increasingly fierce, a plenty of business groups bring out. And in order to ensure the business groups move forward in accordance with established strategic objectives, build internal auditing organization and coordination its function is the enterprise groups survival and the fundamentality of sustainable development. So this paper is titled on the construction of internal auditing organization framework in business group, and i wish to offer some suggestions for the resolve of this problem by serious research. The study of this paper includes the following aspects: Part one, overview. This part, i begin from the notion and the features of business group, emphatically discussed the definition of the internal auditing and the due function; Part two: according to interpret the cause of the internal auditing and the particularity of the enterprise groups internal audit, points out the necessity of the construction of targeted business groups internal auditing organization framework; Part three: make comparison between all the existed construction models of the business groups internal auditing organization, in order to offer certain reference value for the following part; Part four is the core of the paper ,detailed research is m