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论文编号：	2839
作者编号：	2220070520
上传时间：	2010/12/9 2:21:32
中文题目：	TTA研究院内部审计发展战略研究
英文题目：	The TTA Academy Internal Audit Development Strategy Research
指导老师：	刘志远
中文关键字：	航天军工 内部审计 发展战略
英文关键字：	Aerospace & Military, Internal Audit, Development Strategy
中文摘要：	作为现代公司治理结构中管理控制重大要素之一的内部审计，在组织中扮演着越来越重要的角色，企业的发展变对也对其提出新的要求并赋予其新的使命，促使其不断发展。2007年中国内部审计协会正式提出要加快我国内部审计转型，逐步与国际内部审计接轨。目前我国在纽约上市的大型企业都按照美国证券交易委员会（SEC）的规定开展内部审计工作，其内部审计工作已经或正在与国际内部审计接轨。而我国航天军工企业涉及国家防务安全，属于特殊的国家垄断行业，和一般的公司制企业有较大差别，在管理体制、经营理念、管理方式方法、企业文化等方面仍然有很多计划经济体制的痕迹，行业相对比较封闭，其内部审计研究工作相对于其他大型国有企业特别是跨国上市公司而言有一定的差距。随着国家对国防科技工业体制的调整，不断深化军工企事业单位改革，推进军工企业股份制改造，对民营企业进入军品生产领域的限制不断放宽，同时航天军工企业在航天飞行器及武器产品进出口市场上还面临国际市场的激烈竞争，国内航天军工企业必须从经营理念、管理体制、等方面不断深化改革，提高自身的竞争力，以确保竞争优势。外部环境的变化与企业管理的变革，促使航天军工企业的内部审计必须制定新的发展战略。TTA研究院作为一家大型国有航天军工企业，以“建设国际一流的航天技术研究院”为战略目标，如何有效的制定适应军工研究院体制的内部审计发展战略，引导内部审计工作与TTA研究院整体发展战略相适应并充分发挥作用，就成为TTA研究院当务之急。 本文从内部审计基本理论出发，采用企业战略管理思路与分析方法，参考国内外审计理论研究的成果和发展趋势，借鉴著名公司的内部审计管理经验，试图构建内部审计发展战略制定的基本框架，并利用该基本框架对TTA研究院的内部审计发展战略进行研究，通过对TTA研究院内部审计工作的现状及面临的挑战进行分析，从影响该研究院内部审计发展的内、外部环境出发，从TTA研究院内部审计目前所具有的优势、劣势、机遇、威胁等方面进行分析，提出该研究院的内部审计发展战略目标，并制定实现内部审计发展战略的措施，以期指导该研究院未来的内部审计工作发展，实现为该研究院提供“管理咨询和增值服务”的主要目的。并希望通过本文的研究为同类航天军工研究院内部审计工作的发展提供参考，发挥内部审计工作“围绕中心，服务增值”的作用，推动航天军工行业的内部审计发展。
英文摘要：	Internal audit, an important instrument of modern corporate governance, is playing an increasingly important role in an organization, and evolving in response to changes in businesses. In 2007, China Institute of Internal Audit formally proposed to speed up transformation of internal audit in compliance with international practices. At present, large Chinese enterprises listed in New York conduct internal audit largely in compliance with international practices; however, situation is different in aerospace & military enterprises, where the industry bears upon national defense security and is of the state monopoly nature. Planned economy system is still lingering in many aspects such as management system, operation concept, management model and corporate culture, to name a few. In the context of a relatively closed industry, research in internal audit in the aerospace & military industry is lagging behind that in many large SOEs, in particular overseas listed enterprises. As the government is restructuring the defense technology industry, military enterprises and public service units (PSUs) are experiencing intensified reform – introduction of shareholding practices and more access to private enterprises in military production. In the meanwhile, aerospace and military enterprises are facing hard competition in global market of aerospace crafts and arm products, which makes it necessary for the domestic enterprises to change their operation concept and management system, and sharpen their own competition edge. Changing external environment and business management practices call for new development strategy on internal audit for aerospace & military enterprises. Exploring an appropriate development strategy for internal audit for military academies, and harmonizing internal audit with overall development strategy, thus, constitute top priority for the TTA Academy– a large SOE aiming at “building the first class academy in aerospace”. The author works on internal audit development strategy for TTA, proceeding from fundamental theories, employing enterprise strategy management concept and analytical tools, drawing upon latest domestic and international research findings and digging into best internal audit practices in some renowned companies. By looking into status quo and challenges in internal audit, internal and external environment, as well as strength, weakness, opportunities and threats of existing internal audit program in TTA, the authors proposes functional strategy for internal audit and tactical plan to facilitate the development strategy, with a view to guide internal audit development and offer “management consulting and value-added services” to TTA. The author also wishes to contribute to internal audit development in similar aerospace & military academies, bring into full play the potential of internal audit in delivering “value-added services”, and thus take forward internal audit for the whole aerospace & military industry.
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