五粮液集团有限公司内部审计存在的问题及对策研究.docVIP

PAGE 11 五粮液集团有限公司内部审计存在的问题及对策研究 摘 要 改革开放以来，国有企业是我国经济的重要部分。但是国有企业在企业内部管理方面还存在很多问题，这与内部审计的实施效果较差有直接关系，内部控制是规则，内部审计则能够监控并保障规则实施。随着全球经济的高速发展，经济贸易圈的形成和完善，国有企业的生存和发展面临着严峻的挑战。与此同时，随着企业经营风险的与日俱增，国有企业为了更好地谋求发展，逐渐将视角放到了内部审计这一环节。通过企业内部机制的逐步建立，内部审计的高效作用得以发挥。但是，目前也存在着一定的困难，受到问题产生环境的限制，国有企业的内部存在的制约因素会阻碍其内部审计的效果达成。关于如何更好地解决这类问题，我们有必要进行深一步的调研和探讨。 本文以五粮液集团有限公司为研究对象，首先对内部审计的涵义与特征进行了梳理，对国有企业进行了总结，并归纳分析了五粮液集团有限公司内部审计的主要模式。然后分析了五粮液集团有限公司内部审计存在的主要问在的主要问题，并从五粮液集团有限公司内部审计机构、人员、流程、技术等方面提出了改善五粮液集团有限公司内部审计的对策。以期对五粮液集团有限公司内部审计发展起到帮助作用。更希望通过对五粮液集团有限公司内部审计问题的研究，能够加深我国国有企业对于内部审计理解与认识。 关键词：内部审计；人员配置；财务监督 Research on Problems and Countermeasures of Internal Audit in Wuliangye Group Abstract Since the reform and opening up, state-owned enterprises have been an important part of Chinas economy. However, there are still many problems in the internal management of state-owned enterprises, which is directly related to the poor implementation effect of internal audit. Internal control is the rule, while internal audit can monitor and guarantee the implementation of the rules. With the rapid development of the global economy and the formation and improvement of the economic and trade circle, the survival and development of state-owned enterprises are facing severe challenges. At the same time, with the increasing business risks of enterprises, state-owned enterprises in order to better seek development, gradually put the perspective on the internal audit. Through the gradual establishment of internal mechanism of enterprises, the efficient role of internal audit can be brought into play. However, at present, there are also some difficulties, which are limited by the environment in which the problems arise. The internal constraints of state-owned enterprises will hinder the achievement of the effect of internal audit. It is necessary for us to conduct further research and Discussion on how to better solve such problems. This paper takes Wuliangye Group Co., Ltd. as the research object. Firstly, it co