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论文编号：	1622
作者编号：	2120082168
上传时间：	2010/6/10 15:41:20
中文题目：	基于公司治理的阳煤集团内部审计研究
英文题目：	Research on the Internal Audit of Yangquan Coal Industry Group Based on Corporate Governance
指导老师：	武立东
中文关键字：	公司治理;内部审计;阳煤集团
英文关键字：	Corporate governance; Internal audit；Yangquan Coal Industry Group
中文摘要：	公司治理环境决定内部审计的地位和作用。2005年，阳煤集团审计部撤消了二级审计机构，成为煤炭系统第一家实行审计统一管理的单位。内部审计统一管理有利于加强内审工作的独立性和专业性；有利于集中审计力量，突出审计重点；有利于提高审计质量，降低审计风险；有利于提升内部审计价值和推进内部审计事业的发展,这是强化内部监督和内部控制的重要举措，是一种体制创新和管理创新。目前，正当国家整合煤炭企业的契机，阳煤集团正在快速扩张，如何面对企业做大做强过程中的经营风险和管理桎梏，如何在股东会、董事会、监事会的权利制衡中保持独立性并发展壮大，为提出和建立总审计师负责的内部审计统一管理体制搭建了宽广的平台。 本文在对公司治理和内部审计的关系、不同公司治理环境下内部审计的模式进行了研究的基础上，针对煤炭资源整合和企业兼并扩张的大背景下阳煤集团内部审计现状及存在的问题进行了分析。提出了建立总审计师负责的内部审计统一管理的基本原则与组织架构。并深入探讨了包括公司管理和内部控制 、财务监管职能 、外部审计协调 等总审计师的核心职责 。最后提出了审计师负责的内部审计统一管理的工作流程及保障措施。 本文的研究将公司治理和内部审计有机结合，进一步深化了内部审计的理论研究，相关结论对企业内部审计实践具有指导意义。
英文摘要：	The environment of corporate governance determines the status and role of internal audit. The Audit Department of Yangquan Coal Industry Group cancelled the second-level audit units in 2005 and is the first and only internal audit organization with unified management in the national coal systems. Internal audit with unified management is beneficial for the reinforcement of the independency and professionalism of internal audit, the centralization of audit strength and the stress on audit focus, the improvement of audit quality and decrease of audit risks, and promotion of internal audit value and the development of internal audit undertaking, which makes it an important measure for strengthening internal supervision and control and also a kind of system and management innovation. At present, with the chance of national integration of coal enterprises, Yangquan Coal Industry Group is expanding rapidly. How to face the operation risks and management shackles in the process of enterprise expansion and development and how to remain its independency and keeps growing in the right checks and balances in between the shareholders board, the directorate and the supervisory build up broad platform for the proposition and foundation of unified management system of internal audit with the Audit General responsibility. The present thesis researches on the relationship in between corporate governance and internal audit, analyses respectively the connotation of corporate governance and internal audit, points out the meeting points and interrelationship between internal audit and corporate governance and investigates the different internal audit patterns under different corporate governance environment. Based on this, the thesis analyzes the present condition of the internal audit of Yangquan Coal Industry Group and points out the existed problems, especially the challenges that the internal audit faces under the big event of coal resources integration and enterprises mergers. The thesis puts forward the basic idea of building up the unified management of internal audit with Audit General responsibility, designs the basic construction and workflow of unified management and makes definite the responsibility of Audit General. The focus is to put forward improvement measures for the specific practice of internal audit.
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