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论文编号：	8852
作者编号：	2120142894
上传时间：	2016/12/9 11:27:03
中文题目：	基于ERP的M市公路管理局的内部审计研究
英文题目：	Research on the Internal Audit of M City Highway Administrative Bureau Based on ERP Environment
指导老师：	陈国欣
中文关键字：	审计制度;ERP;内部审计
英文关键字：	Audit System;ERP;Internal Audit
中文摘要：	在我国，事业单位作为非营利组织，不同于企业单位的管理特点。单位的特点是能够行使特定的行政职能，其提供的服务和管理能使大众收益。故单位内部的管理制度和管理效果程度在一定程度上决定其能否合理发挥国家所赋予的职能。加强事业单位的内部管理，目的关系到做好面向社会的服务，实现和谐发展。内部审计这一项业务活动在被越来越多的单位作为监督业务的着手点，用来对内部的制度作为防范单位面临的风险和完善单位的内部制度；同时也能够为其职能的开展提供重要的保障。随着我国社会各领域信息化的高速发展，越来越多的单位开始广泛运用计算机、数据库、网络等现代信息技术进行管理，ERP环境给单位内部审计带来了很多的变化。而信息环境的变化加大了内部审计的风险和难度，对审计人员的素质和能力要求也不断的提高，导致内部审计工作面临诸多问题和挑战。在信息化环境下审计工作中会经常出现会计资料信息不真实不完整的问题，若仍利用传统常规的审计方法和工作则不能全面发现信息化的问题。审计工作中要把信息化工具结合进来了，重新构造审计的工作模式。 本文主要研究事业单位作为主体，将内部审计作为研究对象，目的在于分析运用ERP环境对单位内部进行审计的研究。本文对一些相关的资料搜集然后对其进行分析和整合，陈述了内部审计的在事业单位中的背景和基本的概念，研究ERP环境下单位内部审计面临的主要问题和挑战。接着结合M市公路管理局的内部审计现状的具体案例，对现实工作中内审工作存在的一些明显的问题和对工作推进的阻碍进行分析，总结出主要问题并有针对性的进行研究和列举可能的一些优化措施，对内部审计中应当采取的一些方法和模式的改变、重构以及创新等方面提出了一些观点。在当前大力发展经济、不断深化改革的大环境下，希望本文能为提升事业单位内部审计工作带来一定理论和实践意义。
英文摘要：	Institutions are branches which state administration that bear part of government functions or those which engaged in public service. The quality of internal management of institutions is an important part that decides whether institutions can reasonable play functions assigned to complete the work well. Such an important part for the social stability and harmonious development the internal control is. Internal audit is an activity that is to supervise economic behavior. Therefore, the research carried out for the internal audit work of institutions is really useful. It can help to improve its internal control system to prevent risks. And it can provide important protection to carry out their functions. This article references the theoretical concept of internal control audit and is mainly to discuss the institutions. By collecting relevant information and organize analysis and theoretical basis of the concept of internal audit institutions an overview, to lay a solid theoretical foundation for research which base on the ERP environment. Then the use of practice analysis, carried out by research status through M City Highway Administrative Bureau internal audit, in-depth analysis of the problems and shortcomings of internal audit public institutions exist in the work carried out in-depth research on these issues, analysis and interpretation, as put forward recommendations to improve provided important basis. Finally, recommendations for improving the internal audit work of public institutions through theory and practice methods. In the current environment which is developing economy greatly and continues to deepen reform, the research has certain theoretical and practical significance for promoting the construction of more effective internal control system and improving efficiency in institution internal audit.
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