企业集团内部审计问题研究.docVIP

山东经济学院学士学位论文 PAGE PAGE 1 企业集团内部审计问题研究 摘要 内部审计作为企业集团经营管理的重要组成部分，在企业集团的经营管理过程中处于极其重要而又特殊的地位。企业集团内部审计的实施，对建立和完善企业集团监督控制体系，降低企业集团的经营风险具有很大的必要性，它是完善企业集团法人治理结构的要求，是建立科学领导和管理制度的要求，是加强内部控制，改善经营管理的要求。面对集团企业的不断发展与壮大，集团企业内部审计制度不规范，甚至缺失，所导致的问题日渐突出。因此，建立集团一套完整规范的内部审计制度，并保证其得以有效的执行，已经成为集团企业为谋求更好的发展所必需面对的问题。 本文首先研究企业集团的特征，进一步阐释了企业集团内部审计的必要性。然后通过对我国企业集团内部审计理论基础研究，阐述了我国企业集团内部审计的内涵及职能、设立的框架、范围和内容。进一步在分析我国企业集团内部审计现状的基础上，提出我国企业集团内部审计工作存在的问题，并深层次分析问题存在的原因，有针对性地提出了我国企业集团内部审计对策与建议。 关键词：企业集团；内部审计；制度构建 Research on internal auditing in enterprise groups Abstract Internal auditing as the most important part of the enterprise-group’s management control, standing in extremely important and special position in the process of enterprise-group’s management control. It is very important for the enterprise groups to take internal auditing to build and improve their supervision system and decrease their business risk. The internal auditing is a demand to improve corporate governance structure, to build scientific leadership and management system, and to improve internal control and business management. With the enterprise groups are developing and expanding constantly, the phenomenon that group enterprise internal audit system is not standard or even absent making a series of problems. The author firstly discusses the enterprise-group’s features, and then further explains the necessity of enterprise-groups internal audit. Then through the basic research of enterprise-groups internal auditing theory, the author expounds its connotation and function, scope and content, establishment and framework of the enterprise-groups internal audit. What’s more, basing on analyzing present situation of enterprise-group’s internal audit, the author puts forward problems among enterprise-groups internal audit work, then deeply researches the causes of existing problems and puts forward relevant countermeasures and suggestions. Key words: enterprise groups, internal auditing, system construction TOC \o 1-3 \h \z