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论文编号：	9944
作者编号：	2220132325
上传时间：	2018/6/1 10:52:41
中文题目：	中纺机集团内部审计改进研究
英文题目：	Internal audit improvement research of China textile machinery group
指导老师：	王全喜
中文关键字：	企业集团；中纺机集团；管控模式；内部审计
英文关键字：	Enterprise groups; China textile machinery group; Control mode; Internal audit
中文摘要：	在新常态下，我国经济发展正在呈现一种全新的面貌，无论是发展速度、结构变化都与过去有所不同，而国有企业也正面临着全面的创新和改革调整，在市场风险变化多端的今天，如何在改革路上仍然能保证稳定、健康的发展就需要国有企业的管理者有所思考。内部审计作为评价受托经济责任履行程度的一种手段，也是企业治理和内部控制的有效方式，开始越来越受到国有企业管理者的青睐和重视，而这种管理上的需求也对内部审计的职能和执行提出了更高的要求和期望。在内部审计传统职能的基础上所建立出的内部审计管理体系、人员组织架构、职责划分、业务流程等已经无法满足时代对管理上的苛求，也没有充分挖掘出内部审计在企业中的促进作用，这就无法保证内部审计与企业的发展目标从根本上达成一致。因此，探究国有公司内部审计怎样体现公司治理功能，如何建立审计管理新模式，对企业的持续发展具有重要的现实意义。 本文基于国内外相关研究文献的理论基础上，对内部审计理论进行了回顾，阐述了内部审计与公司治理、内部审计与风险管理、内部审计与内部控制的关系，在结合了国内外内部审计管理实践案例，采用理论联系实际的方法，运用相应的理论内容对中纺机集团展开内部审计改进研究。本文主要以中纺机集团公司为研究对象，基于对其组织架构、战略规划、管控模式的调查，对其集团公司及下属企业内部审计现状进行分析，对其中存在的优势与问题进行归纳和总结，针对存在的问题，设计集团公司内部审计管理体系的改进方案，包括：调整中纺机集团内部审计管理体系的目的与思路；建立集中化垂直化内审体系；实现内部审计专业化管理。与此同时，本文在方案的基础上提出了中纺机集团内部审计体系实施的评价与保障。期望可以为中纺机集团公司内部审计改进路径提供帮助，也为其他国有集团公司内部审计转型提供参考。
英文摘要：	Under the new normal, China's economic development is on a new look, both in development speed, structural changes are different from the past, and state-owned enterprises are faced with the comprehensive innovation and reform, in today's market risk change multiterminal, how to reform the way still can guarantee the stable and healthy development requires the managers of state-owned enterprises have to think. Internal audit evaluation of entrusted economic responsibility fulfillment degree as a means, is also an effective approach to corporate governance and internal control, began to more and more get the favour of state-owned enterprise managers and attention, and the demand of administration and implementation for the function of internal audit and puts forward the higher requirements and expectations. Established on the basis of traditional internal audit functions of internal audit management system, personnel, organizational structure, responsibilities, such as business process have been unable to meet demanding to the management on time, had not been thoroughly excavated the promoting role of internal audit in enterprise, this will not be able to guarantee the development goal of internal audit, and fundamentally agree. Therefore, to explore the state-owned companies how to reflect the corporate governance of internal audit function, how to build a new audit management mode, to enterprise's sustainable development has important practical significance. Based on the theory of relevant research literature at home and abroad, based on the theory of internal audit has carried on the review, this paper expounds the internal audit and corporate governance, internal audit and risk management, the relationship between internal audit and internal control, in combination with the internal audit management practice cases at home and abroad, this paper adopts the method of theory with practice, using the theory of the corresponding contents of the textile machinery group internal audit improvement research. This paper mainly in the textile machinery group company as the research object, based on the organizational structure, strategic planning, control mode, the group company and affiliated enterprises, analyzing the present situation and problems of internal audit on the advantages and problems of the induction and summary, in view of the existing problems, and design group Of the internal audit management system improvement program, including: adjustment of the purpose and methods of internal audit management system of textile machinery group; Establish centralized internal audit system; Professional management of internal audit. At the same time, this paper puts forward the evaluation and guarantee of the implementation of the internal audit system of China textile machinery group. The hope can provide help for the internal audit improvement path of China textile group corporation, and also provide reference for the internal audit transformation of other state-owned group companies.
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