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论文编号：	2926
作者编号：	2220080926
上传时间：	2011/3/24 9:58:02
中文题目：	HD集团内部管理审计研究
英文题目：	Internal Management Audit of HD Group
指导老师：	李莉
中文关键字：	关键词：内部审计；内部管理审计；管理流程；HD集团
英文关键字：	Key words: Internal Audit; Internal Management Audit; Management Process; HD Group
中文摘要：	摘 要 随着现代企业制度逐步建立和完善，内部审计发展为内部管理审计的理念越来越深入到各个企业的经营管理中，并逐渐成为现代企业完善内部控制和加强经营管理的重要工具。同时随着我国企业不断地引进来和走出去，日益扩大经营规模，企业向着集团化、多元化和国际化的方向发展，企业内部的管理层次日益增多，经营管理活动也趋于多元化和复杂化，所有的变化都要求内部审计必须进行职能和工作范围的根本转变，这意味着传统的内部审计工作必须向新兴的内部管理审计发展，其职能也必须以服务导向型为主，不再是财务审计的复核监督性质。 作者将自己的工作实践和近年来的理论学习相结合，在系统研究国内外内部管理审计的相关理论的基础上，具体分析地处S省的HD集团目前财务审计状况、存在的问题及形成原因，从而进一步进行管理审计基本框架构建、组织实施方式及其运用等方面的研究和探讨，力图改变集团过去以财务控制为重点的内部审计模式，构建以经营管理控制为核心的内部管理审计操作模式，扩大内审的范围和层次，更加有效地为公司经营管理活动服务。 本文的研究内容立足于内部管理审计，突出表现在以下两方面：一方面是以企业经营管理层次为基础，重点研究内部管理审计，把业务、管理和风险控制三个流程相结合，构建HD集团内部管理审计操作模式，实现传统的内部审计向管理审计从理论到实践的真正跨越；另一方面是对HD集团的内部管理审计机构组织设置进行探究，建立符合HD集团实际情况的组织机构，并构设具体项目的审计程序，最终实现内部管理审计工作的可操作。内部管理审计适应现代企业全面发展的需要，理应在理论和时间上得到进一步完善和推广。本文的研究成果，笔者希望在我国西部地区具有一定的实用性，并具有实际意义上的操作性，使内部管理审计真正能成为我国现代企业科学管理的重要工具，最终帮助企业集团优化管理，提高效益。
英文摘要：	Abstract With Chinese modern enterprise system gradually established and improved, internal audit trends toward the internal management audit, which is admitted by many enterprises. It has gradually been an important tool to strengthen modern enterprises’ internal control and improve management. At the same time, more and more enterprises are growing into conglomerate, so the hierarchical structure in the organization is more and more complex, adding more difficulties to management. In this situation, internal audit changing in the function and scope is a must. It demands that traditional financial audit transits gradually to new management audit and the internal audit’s function transforms from the authority-oriented to service-oriented. The writer combines his working practice and the related theories both at home and abroad, and analyses the current internal audit system, the main problems and causes of HD, a company located in Sichuan province, and further lay the foundation for the construction of the internal management audit. This conceive will change the focus of the internal audit from financial control to comprehensive management control, followed by broadening the scope and improving the level of internal audit, which will contributes to the management and business. This research focus on the two aspects: On the one hand, on the basis of the enterprise management level, I lay stress on the internal management audit and combine business, management and risk control, in order to build a new basic framework of internal audit for HD and realize the transformation from traditional financial audit to comprehensive management audit; On the other hand, I conceive of setting up the structure of the management audit system and the audit process according to the current situation in HD, to guarantee the conceive feasible. The internal management audit fits the development of modern company, therefore it should be promoted in both theory and practice. It is expected that the research results of internal management audit have a positive effect on the practice in Chinese enterprises, especially in the western region, and make management audit an important tool to gain profits and really benefit Chinese companies.
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