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论文编号：	10583
作者编号：	2120163142
上传时间：	2018/12/7 9:31:05
中文题目：	BC国有企业基于风险导向视角的境外投资内部审计研究
英文题目：	The Internal Audit Research of Overseas Investment on BC State-owned Enterprise: Based on Risk-oriented View
指导老师：	李莉
中文关键字：	国有企业；境外投资；风险导向内部审计
英文关键字：	state-owned enterprises; overseas investment; risk-oriented internal audit
中文摘要：	随着我国 “走出去”战略的实施和“一带一路”战略的推进，国有企业“走出去”的步伐日益加快，境外投资规模显著提高。然而，与国有企业境外投资迅猛发展相对应的，是国有企业境外投资内部审计的滞后状态与大量空白。面对日益复杂的境外投资环境和种种风险，亟需加强国有企业境外投资的内部审计工作。同时，境外投资内部审计也是实现审计全覆盖的要求，更是促进国有资产保值增值的手段。 通过对国内外文献和内部审计、企业风险管理、风险导向内部审计理论研究的阅读，为本文的整体论证奠定了理论基础。通过结合具体案例，详细研究了案例企业基本情况、核心业务、公司治理和境外投资的情况，详细分析了该企业境外投资内部审计的现状与问题。针对现状和问题，从管理层面对境外投资内部审计提出明确着力点、加强基础建设、拓展工作范围三方面优化建议，从具体审计流程方面对审计对象风险评估、审计计划阶段、审计实施阶段、审计报告阶段和后续跟踪阶段提出了全流程的优化方案，并提供了保障实施的措施和对策。 通过以上研究，将风险导向的内部审计与国有企业的境外投资相结合，认为风险管理与内部审计是相互兼容的；风险导向的境外投资内部审计是国有企业公司治理的重要手段；从管理层面和流程层面对案例进行优化；国有企业需要为风险导向的境外投资内部审计提供保障实施的措施和对策。最后基于研究结论，提出了对于国有企业境外投资的展望。
英文摘要：	With the advancement of the “going out” strategy and “The Belt and Road Initiative” of China, state-owned enterprises (SOEs) have been speeding up their pace to “go out”, and increased significantly the scale of overseas investment. However, despite the rapid development of overseas investment, SOEs are lagging behind and have a huge blank in terms of overseas investment audit. Faced with the increasingly complex overseas investment environment and various risks, SOEs are badly in need of strengthening the work of internal audit. What’s more, overseas investment internal audit is also a requirement to achieve full coverage of auditing, and a means to promote the preservation and appreciation of state-owned assets. The overall argumentation of this paper is supported by domestic and foreign literature and theoretical researches on internal audit, enterprise risk management, risk-oriented internal audit, and foreign investment, which lay a theoretical foundation for this paper. Through the combination of specific cases, the paper studied in detail the case enterprise’s basic situation, core business, corporate governance and overseas investment, and analyzed the current satiation and existing problems of its overseas investment internal audit. In response to the current situation and existing problems, the paper puts forward three optimizing proposals on the internal audit of overseas investment from the perspective of management, they are, specifying the focus, strengthening foundation building and expanding the scope of work; while for the specific audit process, it offers an optimization plan for the entire process, including the risk assessment of the audit object, the audit planning phase, the audit implementation phase, the audit reporting phase and the follow-up phase. The above researches show that, by combining risk-oriented internal audit and overseas investment of SOEs, risk management and internal audit are considered to be mutually beneficial; risk-oriented internal audit of overseas investment is an important means of corporate governance for SOEs; the risk-oriented internal audit of overseas investment of SOEs should be optimized from two dimensions of management and process. Finally, based on the research conclusions, the paper puts forward the prospects for overseas investment of SOEs.
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