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论文编号：	4524
作者编号：	2120092789
上传时间：	2012/6/14 11:40:19
中文题目：	我国盐业企业内部审计问题研究
英文题目：	Study on the Internal Auditing in Salt Industry of China
指导老师：	张继勋
中文关键字：	盐业, 内部审计, 公司治理, 经营风险
英文关键字：	Salt industry, Internal auditing, Corporate governance, Operational risk
中文摘要：	近年来，世界范围内由于内审失控所导致的企业破产案接踵而至，将内部审计推到了风口浪尖。人们开始重新对企业内部控制机制的有效性进行再考量，并企图通过内部审计对公司治理的监督和咨询作用来实现规避企业经营风险、完善公司治理框架、促进企业业绩和投资回报稳步提升的目标，获得了较好的成效。与国外相比，我国内部审计起步较晚，对于内部审计的诸多含义以及作用范围都存在一定差异，尤其是对于盐业这种国家垄断行业来讲，虽然渐进性改革早已实施，但其计划经济色彩依然浓重，经营方式与职能转换依然滞后，特别是内部审计仍存在诸多亟待解决的问题。“十二五”开局，中央明确提出改革盐行业，进一步推动政企分离，大力引入市场机制，推动盐行业建立健全现代公司制度。在此背景下，作为一名盐业职工，研究内部审计在公司治理风险规避、公司保障和咨询中的作用就显得尤为重要，且具有新意。围绕这一目标，本文分为六个部分进行论述。 第一部分：引言。本部分阐述了本文的研究背景及选题意义，介绍了本文的主要研究框架，并提出了创新点。 第二部分：内部审计相关理论。本部分通过对内部审计定义演变的阐述，说明了不同时期内部审计发展的具体侧重点，然后分别从委托代理理论、受托责任理论和公司治理理论三个角度介绍了内部审计的相关理论。 第三部分：我国盐行业的内部审计现状。本部分首先介绍了我国盐行业的特点以及盐行业内部审计的特点，然后结合盐业实际，提出了盐行业内部审计面临的实际问题。 第四部分：某省级盐业公司A内部审计案例分析。以A盐业公司为例，结合盐行业特点，具体分析了A盐业公司的内部审计现状，使读者更进一步了解盐行业内部审计的具体操作，为提出改进措施提供角度。 第五部分：盐业企业内部审计改进措施。本部分针对以上章节对盐行业内部审计问题的阐述，提出了营造内部审计环境、完善内部审计机构设置等问题，并指出公司治理的决策顾问应是我国盐业行业内部审计发展的重要方向。 第六部分：结论。本部分主要总结了全文的研究思路和理论创新，最后提出了本文的研究局限与不足。
英文摘要：	Recently, the number of enterprise bankruptcy caused by invalid internal auditing drastically increased, attracting more and more attention to the strategy of internal auditing. The internal auditing was thus reevaluated for the aims of avoiding enterprise management risk, promoting enterprise performance and stable investment return as well, and this strategy was confirmed by the successful enterprise performance. However, internal auditing in China starts relatively late in both of theoretical research and practice, encountering enormous difficulties in salt industry of China in particular. Despite the gradual reform in salt industry, the strong planned economy system, deficient management mode and hysteretic function transformation combine to limit the effectiveness of internal auditing in salt industry, requiring more efficient internal auditing strategies. In the beginning of Twelfth Five-year plan period, national government clearly makes some reform suggestions on salt industry to promote government-enterprise separation by adopting market mechanism, thus helping salt industry to set up modern corporate system. In this regard, research on the role of internal auditing in enterprise management risk, enterprise security and consultation is especially useful and meaningful. The thesis consists of six parts as follows 1. Introduction, which presents the background and significance of this research, summarizing the research framework and its innovations as well. 2. Theory of internal auditing. This section describes the development of internal auditing in detail, showing the diverse focuses corresponding to the internal auditing in different time periods. Thereafter, the theory of internal auditing was introduced from three perspectives: principal-agent theory, responsibility theory and corporate governance theory. 3. Current situations of internal auditing in salt industry. This section introduces the characteristics of internal auditing in salt industry, together with the features of salt industry, and then puts forward several practical problems of the internal auditing in salt industry based on actual salt industry operation. 4. Case analysis of the internal auditing in one provincial salt company (denoted as A salt company here). With combination of characteristics of salt industry, this section analyzes the current situations of internal auditing in A provincial salt company for example, thus facilitating the understanding of readers on the features of internal auditing in salt industry. This will definitely provide some useful insights in improving the internal auditing in salt industry. 5. Improvement measures of the internal auditing in salt industry. According to the current problems of the internal auditing in salt industry, several strategies, e.g. building environment of internal auditing, improving the organization establishment of internal auditing, etc. were proposed. The research indicates that the decision consultant strategy based on corporate governance should be a promising direction for the development of the internal auditing in salt industry of China. 6. Conclusion. This section summarizes the main research idea and our innovations in the internal auditing for salt industry of China. However, limited to the time and condition, there are still a lot of work should be done for the internal auditing, which will be further investigated in near future.
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