【作者】 杨妍春；

【导师】 许良虎；

【作者基本信息】 江苏大学 ， 会计学， 2011， 硕士

【摘要】 随着经济全球化的不断推进和国际政治格局的变化、和平与发展成为当今时代世界的主题,国家经济安全日益成为各个国家高度重视的问题,产业安全作为国家经济安全的一个重要组成部分也越来越被重视。中国加入WTO以来,外商来华投资的规模不断扩大,外资并购迅速攀升,并且外资在华并购动机已不再是扩大规模、降低成本、行业转移等较单一纯粹的传统目标,而是基于全球的资源配置与行业竞争,实施产业整合,构建全球生产体系。并购的主体以大型的跨国公司为主,并购对象直指各行业的龙头企业,其并购行为的系统化趋势主要表现为对某一行业的全面蚕食、并购产业链条的延长和对民族品牌的净化。如今,外资并购与我国产业安全这个话题已成为我国需要高度重视的一个课题。政府审计的基本职能是维护国家资产、公共资源的安全有效,其本质是经济监督,根本目的是维护国家利益。在市场化和经济全球化过程中,伴随着资本和商品越来越频繁的跨国流动,威胁一国产业安全的不确定因素越来越多,政府审计机关作为政府的内部监督部门,应当充分发挥其免疫系统功能,通过审核、判断、辨别和分析影响产业安全的不利因素,提出适当的处理建议,保障产业的安全稳定运行,促进经济平稳较快发展。现阶段,由于政府审计维护产业安全的理论研究尚不成熟,审计机关在监管过程中没有相对统一的标准,其认定结果具有一定的主观、随意性,缺乏说服力。因此,我们有必要建立一套系统全面的产业安全审计综合评价指标体系对我国的产业安全状态进行客观合理的评价,为政府审计维护我国产业安全提供有效的方法。本文旨在研究和探讨如何构建产业安全审计指标体系,从而对政府审计如何维护产业安全提供理论支持。首先,本文在分析了国内外研究现状的基础上,辨析并界定了产业安全、政府审计的相关概念,并阐述了相关理论,为本文的后续研究奠定了理论基础。接着本文在综合、归纳前人研究成果的基础上,构建了一套产业安全审计指标评价体系,并通过层次分析法为各个指标赋以相应的权重,为政府审计维护产业安全提供了理论依据。本文以我国医药产业为例,运用产业安全指标评价体系评估我国医药产业的安全度,得出医药产业处于不安全状态的结论,与实际情况比较相符。最后,根据研究结果,提出了有助于政府审计维护产业安全的相关建议,希望本文的研究结论能对目前我国产业安全审计工作有所帮助。更多还原

【Abstract】 With the continuous advance of economic globalization and changes in the pattern of international politics as well as peace and development have become the subject of the world today, national economic security is increasingly becoming an important concern in all countries, and as an important part of a national economic security, industry security has attracted more attention.Since China’s accession to WTO, foreign investment in China have been expanding rapidly as well as the fast-rising foreign mergers and acquisitions. Moreover, the motivation of foreign mergers and acquisitions in China is no longer the traditional single-target,such as expanding scale, reducing costs, transfering industry, but the implementation of industry consolidation and building a global production system on the global resource allocation and competition in the industry.Man of mergers and acquisitions are mainly large multinational companies, and the targets are directed at the leading companies of various industries. The systematic trend of mergers and acquisitions are mainly an overall encroachment of an industry, the extension of industrial chain of mergers and acquisitions and the purification of the national brand. Nowadays, the topic between foreign mergers and acquisitions and China’s industry security has become a issue that need us paying high attention to.The basic function of government audit is to safeguard the state assets and public resources to be safety and effectiveness, and its nature is economic supervision, as well as its fundamental purpose is to safeguard national interests. Along with the frequent cross-border flows of capital and goods in the process of marketization and economic globalization, there are more uncertainties threatening a country’s industry security. As internal supervision departments of the government,government audit body should give full play to its immune system. The government audit could determine, identify and analyze the negative factors affecting industry security, and make appropriate treatment recommendations in order to safeguard the industry to be security and developed steadily,and promote fast yet steady economic growth. At present, as the theoretical research that government audit could safeguard industry security is not yet mature, there is no relatively uniform standards in the regulatory process that the results identified by audit institutions could have some defect. Therefore, we need to establish a comprehensive evaluation index system for industry security audit so as to give a objective and reasonable evaluation to China’s industrial safety as well as provide an effective method for the government audit to safeguard our industry security.This article aims to study and explore how to build a index system of industry security audit, which provide a method for the government audit to safeguard industry security. At first, this paper analyzes the research situation both at home and abroad, analyzes and defines the related concepts of industry security and government audit, and expounds related theories, which make up of the papers’theoretical basis. Then by generalizing the previous study results, this paper builds a set of evaluation index system for industry security audit, and assigns appropriate weight for each indicator by analytic hierarchy process, thus providing a theoretical basis for the government audit to safeguard industry security.This paper based on China’s pharmaceutical industry, uses the evaluation index system for industry security to assess the indicator of the security of China’s pharmaceutical industry, then comes to the conclusion that pharmaceutical industry is in a insecurity state, which coinciding with the fact. At last, according to the study results, the paper brings up some suggestions to help government audit to safeguard industry security.更多还原