财务管理 我国民营企业内部审计研究——以苏宁电器为例.docVIP

PAGE 16 摘要 企业内部审计是企业最基本的工作，是一项系统工程，也是企业生存和发展的有效管理工具，它包涵了企业管理中的方方面面。企业管理的基础是内部审计的发展，公司的成功基本要素是确保公司的可持续和健康的发展。然而，由于内部审计流程相对薄弱，中国大多数私营企业尚未建立真正的内部审计制度，使其在激烈的市场竞争中生存越来越困难。本文将从民营企业内部审计课题研究的相关背景入手，通过文献研究法和定性研究法，首先阐述了内部审计的定义和理论基础，介绍了民营企业内部审计的现状及特点，接着详细的分析了苏宁电器内部审计的公司治理机制、公司内部审计人员素质、公司内部审计的活动、公司的信息与沟通以及公司的内部监督等问题，最后得出了针对苏宁电器内部审计发展存在的问题的改善对策。 关键词：苏宁电器；内部审计；改善对策 Abstract The internal audit is the most basic work in a company， is a system project，also an effective management tool for survival and development of companies，it covers all aspects of business management. The foundation of enterprise management is the development of internal audit, and the basic element of a companys success is to ensure the sustainable and healthy development of the company.However, due to their relatively weak internal control links, most of Chinas home appliance enterprises have not established a real internal control system, so that it is increasingly difficult for them to survive in the increasingly fierce market competition. This article from the private enterprise internal audit the relevant background of the thesis, through the literature study method and qualitative method, first of all, this paper expounds the definition of internal audit and the theoretical basis, this paper introduces the present situation and characteristics of private enterprise internal audit, then detailed analysis the suning appliance corporate governance mechanism of internal audit, internal audit personnel quality, the companys internal audit activities, information and communication of the company, as well as such problems as the companys internal supervision, finally obtained the suning appliance countermeasures to the improvement of the existing problems in the development of internal audit. Key words: Suning appliance；internal control；improve the countermeasures 目录 TOC \o 1-3 \h \z \u 一、绪论 1 （一） 研究背景 1 （二） 研究意义 1 （三） 国内外研究现状 2 1. 国内研究现状 2 2. 国外研究现状 3 （四） 研究内容与方法 4 1. 研究内容 4 2. 研究方法 4 （