联系我们

论文查询结果	返回搜索

论文编号：	10438
作者编号：	2120162805
上传时间：	2018/12/6 14:39:40
中文题目：	R公司内部审计研究
英文题目：	R Company Internal Audit Research
指导老师：	周晓苏教授
中文关键字：	中小型企业；内部审计；内部控制
英文关键字：	small and medium-sized enterprises；internal audit；internal control
中文摘要：	随着我国中小型企业的蓬勃发展，中小型企业在把握机遇的同时，也面临着很多风险。对中小型企业所有者、管理者和监管者而言，如何加强企业内部控制、强化风险管理意识、提高管理水平，是三者共同急需解决的问题。为此，财政部和深交所分别印发了《小企业内部控制规范(试行)》、《中小型企业板上市公司内部审计工作指引》，规范和引导企业利用内部审计这一工具，作为内部控制体系的重要一环，解决中小型企业所有者、经营者和监管者，对中小型企业合法性、合规性、经营效率等方面的需求。 本文采用理论研究和案例分析相结合的方法，首先按照时间脉络回顾了内部审计的国内外主要文献，并介绍了本文的研究背景、研究思路和研究方法。阐述了内部审计的理论基础的发展过程、内容、方法。然后通过分析R公司的经营特征和内部审计现状，作者选取R公司内部审计的典型案例为研究对象，追溯和分析了研究对象的审计过程，分析了R公司内部审计的现状，揭示了R公司内部审计存在的问题。最后作者力求挖掘R公司内部审计中发现问题的深层次原因，如R公司内部控制体系不健全、管理水平有待提高、风险管理体系不健全、内部审计能力薄弱等，并针对以上原因提出了完善R公司内部审计的建议和保障措施。
英文摘要：	With Chinesesmall and medium-sized enterprises’vigorous development，the small and medium-sized enterprises are facing many risks as well as opportunities.From the perspective of small and medium-sized enterprise owners, the perspective of small and medium-sized enterprise managers, and the perspective of regulators, how to strengthen internal control, strengthen risk management awareness, improve management level, that is a problem which they all are thinking about and solving. To this end, the Ministry of Finance and Shenzhen Stock Exchange issued the "Standards for Internal Control of Small Enterprises (Trial Implementation)" and "Guidelines for Internal Audit of Listed Companies on Small and Medium-sized Enterprises Board", respectively, to standardize and guide enterprises to use internal audit as an important part of the internal control system, to solve the problems of owners, managers and supervisors of small and medium-sized enterprises, onindustrylegitimacy, compliance, business efficiency and other aspects. In this paper, theoretical research and case analysis are combined,firstly, this paper reviews the main literature of internal audit at home and abroad, and introduces the research background, research ideas and research methods of this paper. This paper expounds the development process, contents and methods of the theoretical basis of internal audit. Then, by analyzing the operating characteristics of R company, the author chooses typical cases of internal audit of R company as the research object. This paper traces back and analyses the audit process of the research object, analyses the current situation of internal audit of R company, and reveals the problems existing in internal audit of R company. Finally, the author tries to find out the deep-seated reasons for the problems found in R company's internal audit, such as the imperfect internal control system, the management level to be improved, the imperfect risk management system and the weak internal audit ability, and puts forward suggestions and safeguards for improving R company's internal audit.
查看全文：	预览  下载(下载需要进行登录)