浅析上市公司内部审计存在问题与对策-以重庆钢铁为例.docVIP

PAGE PAGE 13 中 文 摘 要 内部审计在上市公司经营管理中有着非常重要和不可替代的作用，是内部控制和管理体系中的中坚力量，通过内审可以评估企业内部控制的效果。完善的企业内部审计制度能够为企业带来良好的执行力，提升企业的管理效率，同时，根据内审的结果，为企业的管理层提供有价值的企业管理信息，提高企业的市场竞争力。经济越发达、管理越重要，内部审计的作用就越突出、效果越明显。然而，目前上市公司内部审计中还存在诸多问题。本文的目的就是发现问题并解决问题。 本文以重庆钢铁股份有限公司为例（下称“重钢”），研究国有企业内部审计的问题。在国内，国有企业的内部审计工作方兴未艾，重钢一直被业内称作是中国企业内审的一面旗帜，尽管如此，像重钢这样的国企内部审计工作仍有需要改进的方面。研究国企内部审计问题，从理论上讲，有利于丰富和完善内部审计的相关理论体系；实践上，有利于解决国企信息不对称的问题，有利于完善企业内部控制，有利于促进公司价值增值，对国有企业改革和提高国企的经济效益和社会效益有巨大的推动作用。 本文参考文献摘自《中国内部审计》《中国商界》《经济研究导刊》等期刊和优秀的硕士毕业论文，本文在前人的基础上，通过对武钢集团内审的研究，进一步探讨国有企业内部审计对企业发展的作用和国企现行内审制度存在的不足，着重讨论并提出对国有企业内部审计的一些建议。 关键词：上市公司；内部审计；存在问题；改进建议 Abstract Internal audit in the management of listed companies in a very important and special place, it is an important system of internal control components, it’s the primary means of inspect and evaluate internal control. Effective internal audit can form a strong binding on the enterprise. It can provide timely and effective information for business management, it also promote and facilitate the realization of business interests. The more developed the economy, the more prominent the role of internal audit, the most significant of management, the more important effect of internal audit. However, internal audit of listed companies has many problems currently. The purpose of this paper is to identify problems and solve the problem. In this paper, A Case Study of Chongqing Iron Steel Co., Ltd. (hereinafter referred to as Chong Steel), and solve the problem of state-owned enterprises internal audit. In the country, the internal audit of the state-owned enterprises in the ascendant, heavy steel has been the industry as the banner of the Chinese enterprises to internal audit, however, the state-owned enterprises, such as heavy steel internal audit work still needs to make progress. Study internal audit of state-owned enterprises, in theory, is conducive to enrich and improve the internal audit related theoretical system; practice is conducive to resolving the problem of