娃哈哈集团股份有限公司内部审计问题研究.docVIP

PAGE 15 摘 要 随着我国经济全球化的深入，民营企业的规模和实力在不断发展壮大，但受民营企业经营者素质和传统思想的影响，使得民营企业在生产经营中存在着较大的风险。为了降低经营风险，必须加强对于内部审计的重视。内部审计有利于促进改善民营企业管理水平，完善企业的公司治理，降低企业的生产、经营、财务风险，堵塞企业管理中的漏洞，促进企业的长远发展。但是民营企业由于多方面因素，往往忽视内部审计的作用，有的民营企业甚至没有内部审计。 本文以娃哈哈集团股份有限公司为研究案例，通过对该公司内部审计的现状及存在问题进行研究，结合相关理论，发现娃哈哈集团股份有限公司内部审计存在的内部审计独立性不足、内部审计人员管理机制不健全、内部审计范围和内部审计方法与实际脱节等问题，并针对存在的问题，本文认为娃哈哈集团应该增强内部审计独立性、建立科学的内部审计人力资源管理机制、搭建个性化内部审计质量保障机制，通过以上措施，帮助公司完善内部审计机制，降低经营风险，提高企业的综合竞争能力。 关键词：娃哈哈集团 内部审计 Abstract With the deepening of Chinas economic globalization, the scale and strength of private enterprises are growing. However, affected by the quality of private enterprise operators and traditional ideas, private enterprises have greater risks in production and operation. In order to reduce business risk, we must pay more attention to internal audit. Internal audit is conducive to improving the management level of private enterprises, improving corporate governance, reducing the production, operation and financial risks of enterprises, plugging the loopholes in enterprise management, and promoting the long-term development of enterprises. However, due to various factors, private enterprises often neglect the role of internal audit, and some private enterprises do not even have internal audit. This paper taking Wahaha Group Co., Ltd. as a case study, this paper studies the current situation and existing problems of internal audit of Wahaha Group Co., Ltd. and combines relevant theories. It finds that there are some problems in internal audit of Wahaha Group Co., Ltd. such as insufficient independence of internal audit, imperfect management mechanism of internal auditors, internal audit scope and internal audit methods out of touch with reality. In view of the existing problems, this paper argues that Wahaha Group should strengthen the independence of internal audit, establish a scientific internal audit human resources management mechanism, and build a personalized internal audit quality assurance mechanism. Th