中央企业增值型内部审计队伍建设的研究以大型国有企业G集团为例 财务管理专业.doc

目录 1 引言 5 1.1 研究背景及意义 5 1.1.1 研究背景 5 1.1.2 研究意义：先谈理论意义、现实意义 6 1.2 文献综述 6 1.2.1国外文献回顾：最好再增加一些内审人员方面的研究文献！ 6 1.2.2 国内文献回顾：注意文献格式！不用写文章题目！ 7 1.2.3文献评述 9 1.3 研究内容和研究方法 10 1.3.1研究内容 10 1.3.2研究方法 10 1.4本文创新之处与局限性 11 1.4.1本文创新之处 11 1.4.2本文局限性 11 2 相关概念及理论基础 11 2.1相关概念：此部分要交代一下内部审计队伍建设要从哪些方面进行，为后面分析奠定基础。否则后面分析缺乏依据！ 11 2.1.1内部审计人员 11 2.1.2增值型内部审计 12 2.1.3专业胜任能力 12 2.2理论基础 13 2.2.1Mc Celand 职业胜任能力理论 13 2.2.2贝尔宾团队角色理论 14 2.2.3 Henri Fayol 知识结构理论 14 2.2.4 价值链理论 14 3 中央企业内部审现状及发展趋势 15 3.1 中央企业内部审计现状 15 3.2 内部审计存在的主要问题 15 3.3内部审计发展情况 16 4内部审计为企业实现价值增值的路径及要求 18 4.1实现价值增值的路径 18 4.1.1风险管理领域 19 4.1.2内部控制领域 19 4.1.3公司治理领域 20 4.2 价值实现对内部审计队伍的要求 20 4.2.1 组织制度要求 20 4.2.2 专业胜任能力要求 20 5 G集团基本情况及内部审计工作情况 22 5.1 G集团基本情况 22 5.2 G集团内部审计工作情况 23 5.3 专项审计工作 23 5.4 经济责任审计及离任审计工作 24 5.4.1 审计项目概况 25 5.4.2 审计项目流程 25 5.4.3 具体审计工作 25 5.5 本章小结 27 6 G集团内部审计队伍现状及评价 27 6.1 内部审计队伍评价框架 27 6.2 人员结构 28 6.2.1 人员结构情况 28 6.2.1 人员结构存在的问题 29 6.3 独立性 30 6.3.1 人员独立性情况 30 6.3.2 人员独立性中存在的问题 30 7 加强G集团内部审计队伍建设的建议 32 7.1 加强内部审计人员独立性 32 7.2 人才引进方案 33 7.2.1 人员数量 33 7.2.2 专业人员引进 34 7.3 审计技能培训 34 7.4 内部审计人员薪酬改革 35 7.5 内部审计人员轮岗制 35 7.6 加强审计职业道德意识 36 8 结论 36 9 参考文献 37 摘要 当前我国经济发展所呈现出新常态，新的经济发展增速、经济结构调整、经济增长的推动力与以前相比都发生了新的变化。但我们也不得不正视国有资产流失严重、部分国有企业经济效益低下、甚至还有一部分身居要职的官员存在腐化堕落的现象。总的来说，新的经济环境中既有机遇也有威胁、既存在优势也存在问题。而大型央企在这种新的格局中扮演着不可替代重要角色。中央企业是国家经济命脉的重要组成部分，央企的经济效益、经营成果直接影响了国民经济的发展。因此我国也十分重视中央企业的发展与监督，国有企业改革也成为近年来的高频词汇。 所谓国有企业改革即将国有独资企业、国有独资公司及国有控股企业（不包括国有控股的上市公司）改制为国有资本控股、相对控股、参股和不设置国有资本的公司制企业、股份合作制企业或中外合资企业。所有制的改革的外在体现即为管理机构、公司治理的改革和优化，而内部审计作在这一过程中无疑是最重要的一环之一。内部审计发挥着内部监督、绩效评价、企业增值等重要职能。就目前来讲，内部审计已经进入到增值型内部审计的新阶段，也正是因此内部审计的职能和工作重心也发生了变化。本文也希望通过继续研究相关问题，从内部审计队伍入手，尝试找到能够真正实施到实务中去的办法和措施。从而发挥出内部审计的增值作用。 本文以大型医药类央企G集团为例，介绍了其内部审计的现状，探究其内部审计的主要工作，根据增值型内部审计所提出来的要求与内部审计队伍的实际情况相比较，找出其不足之处。再结合国资委等政府部门对中央企业内部审计的要求性文件，找出G集团内部审计队伍尚需提高改善的问题。从内部审计人员数量、人员结构、专业胜任能力等方面全方位的对内部审计队伍进行剖析评价，抓住问题的症结，提出合理的建议。 最后尝试从G集团的案例中归纳总结出能够扩展到其他中央企业、国有企业内部审计队伍建设、具有普遍性的参考意见。希望能够以此提高国有企业经济效益、改善国有资产流失问题、充分发挥增值型内部审计的功能。 关键词：中央企业；增值型内部审计；内部审计队伍 Abstract At present, China's economic development presents a new normal, new economic growth, economic restructuring, economic growth momentum has changed compared with the previous. But we also have to face the serious loss of state-owned assets, the economic benefits of some state-owned enterprises are low, and even some of the officials in important positions exist corrupt phenomenon. Generally speaking, the new economic environment has both opportunities and threats, both advantages and problems. The large central enterprises play an irreplaceable important role in this new pattern. The central enterprise is an important part of the national economic lifeline, and the economic efficiency and operating results of the central enterprises directly affect the development of the national economy. Therefore, our country also attaches great importance to the development and supervision of the central enterprises, and the reform of state-owned enterprises has become a high-frequency vocabulary in recent years. The reform of state-owned enterprises are state-owned enterprises and state-owned companies and state-owned enterprises (including state-owned holding listed companies) for the restructuring of state-owned capital holdings, relative holding shares and set of state-owned capital enterprises, joint-stock cooperative enterprises or foreign joint ventures. The external embodiment of ownership reform is the reform and optimization of management institutions and corporate governance, and the internal audit is undoubtedly one of the most important parts in this process. Internal audit plays an important role in internal supervision, performance evaluation and enterprise value added. For the present, the relevant research has made some achievements, but in practice, the internal audit department has not been paid attention to, and it is the whole role of internal audit. This paper also hopes to continue to study, from the internal audit team, try to find the real implementation of the measures and measures. So as to give full play to the role of internal audit. This paper takes the large pharmaceutical central enterprise G group as an example, introduces the status of its internal audit, explores the main work of its internal audit, according to the requirements put forward in practice, compared with the actual situation of the internal audit team, find out its shortcomings and analyze the reasons. Combined with the requirements of the central government and other government departments on the internal audit of the central enterprises, it is found that the internal audit team of G group needs to improve. From the number of internal auditors, personnel structure, professional competence and other aspects of the internal audit team analysis and evaluation, seize the crux of the problem, put forward reasonable suggestions. Finally, from the