我国上市公司内部审计的作用研究---以山东益生种畜禽股份有限公司为例.docVIP

贵州财经大学商务学院本科毕业论文（设计） PAGE PAGE 1 我国上市公司内部审计的作用研究 ——以山东益生种畜禽股份有限公司为例 摘要：内部审计工作对企业的管理非常重要，其目的是为了帮助企业减少误差，改良企业的运行效率从而更好提升企业的利润率。因此现代企业如果能够提升内部审计的效率必然能够让企业的发展更加稳定，从这一角度来看，内部控制的意义非常重要，但是就目前来看，大部分的企业的内部控制工作开展并不到位，问题频出。因此研究企业的内部控制非常具有研究价值，本文选取山东益生种畜禽股份有限公司为例，着重分析了山东益生种畜禽股份有限公司内部审计过程中存在的问题。然后结合内部审计的相关需求对内部审计进行了分析，希望能够通过研究，能够帮助山东益生种畜禽股份有限公司提升内部审计的效率，并为相关的民营企业内部审计工作提供参考和借鉴，更好地促进民营企业的发展。 关键词：内部审计；风险控制；财务管理 The role of internal audit of Listed Companies in China -- Taking Shandong yishengzhong livestock Limited by Share Ltd as an example Abstract：Internal audit is very important for enterprise management. Its purpose is to help enterprises to reduce errors and improve operation efficiency, so as to better enhance the profitability of enterprises. Therefore, if the modern enterprise to enhance the efficiency of internal audit must be able to make the development of enterprises more stable, from this point of view, a very important meaning of internal control, but for now, most of the enterprise internal control to carry out the work is not in place, the problem of frequency. So the research on the internal control of the enterprise is very research value, this paper selects Shandong yishengzhong livestock Limited by Share Ltd as an example, analyzes the Shandong yishengzhong livestock Limited by Share Ltd internal audit process problems. Then combined with the demand of internal audit of internal audit is analyzed, hope that through research, the efficiency can help Shandong yishengzhong Livestock amp; poultry Limited by Share Ltd to improve the internal audit, and provides a reference for internal audit work related to private enterprises, to better promote the development of private enterprises. Keywords：internal audit; Risk control; The financial management 目 录 TOC \o 1-3 \h \z \u 6724 1 绪论 1 8681 2 内部审计相关理论基础 1 31451 2.1 内部审计概念 1 31702 2.2 企业内部审计的职能 2 805 2.2.1 监督职能 2 1381 2.2.2 评价职能 3 20815 2.2.3 审计职能 3 25605 2.2.4 服务职能 3 15666 3 山东益生