【作者】 朱传生；

【导师】 吴立扬； 石友蓉；

【作者基本信息】 武汉理工大学 ， 管理科学与工程， 2003， 硕士

【摘要】 内部审计是在本单位主要负责人或者权力机构的领导下，由单位内部设置的独立审计机构和配备的专职审计人员，根据有关法规、制度，采用一定的程序和方法，独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为。它的目的是促进加强经济管理和实现经济目标。 交通企业建立内部审计制度始于1984年。近20年来，交通企业为了适应企业改革和发展的需要，按照“产权清晰、责任明确、政企分开、管理科学”的目标和“自主经营、自负盈亏、自我发展、自我约束”的要求，基本建立了内部审计制度，并从内部审计实践中意识到了内部审计监督的重要性、必要性、有效性。实践证明，建立健全内部审计制度对于加强企业经营管理、防范经营风险、提高经济效益是非常必要的。 本文紧紧围绕“交通企业内部审计监督研究”这一主题，从理论和实践两方面总结分析了国内外企业内部审计监督的发展历程，肯定了交通企业内部审计取得的成效，分析了交通企业内部审计存在的问题，并运用审计学、管理学和现代企业制度的相关理论，提出了完善和规范交通企业内部审计监督的基本思路和主要措施。文章首先通过比较系统的介绍国外企业特别是西方发达国家企业内部审计实践及特点，得出对我国交通企业建立内部审计制度的启示，然后结合我国交通企业内部审计的发展现状进行实证分析，指出我国交通企业内部审计存在的问题和缺陷，指出了今后的发展趋势。在此基础上，进一步提出了加强交通企业内部审计的指导思想、基本原则以及对内部审计监督的地位、职能、作用的新认识。在加强和完善交通企业内部审计监督的主要措施方面，围绕“人、法、技”建设和内部审计应注意的一些问题，提出了提高审计队伍建设、加强内部审计法规制度建设、改善内部审计技术手段、实现监督与服务并举、规范内部审计管理以及正确处理内部审计的几个关系等措施。 通过研究，本人希望为交通企业内部审计工作的发展做些努力，为交通企业内部审计实践提供一些有价值的参考资料。更多还原

【Abstract】 Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations. Aim of internal audit is to enhance economic management and realize economic goal.System for communications enterprises internal auditing began in 1984. During recent twenty years, to accommodate the need for renovation and development, under the aim of "clear property right, definite responsibility, government and enterprises separation, and reasonable management", and the requirement of "self management, self benefit-lose, self development, and self restriction", communications enterprises have established internal auditing system, and realized its importance, necessity and effectiveness of internal auditing and supervision. Experience proved that it is very necessary to establish internal auditing system in order to reinforce enterprises management, avoid operating risks, and improve profits.This thesis focuses on the theme of "Research on communications enterprises internal auditing", summarizes development progress of internal auditing and supervision at home and abroad, affirms achievement won by communications enterprises internal auditing, analyzes problems existing in internal auditing, and proposes basic methods to improve and regulate communications enterprises internal auditing. By introducing experience and characteristics of internal auditing in western countries, the thesis, first of all, induces revelation for Chinese internal auditing. Secondly, with analysis on present development of Chinese communications enterprises internal auditing, points out problems and bugs existing and proposes its development trend in the future. On this basis, the author suggests further guidance idea and principle for communications enterprises internal auditing, and its understand on role of internal auditing. In terms of reinforcing and improving communications enterprises internal auditing, finally, the author suggests solution on improving auditors, reinforcing construction of internal auditing regulation, regulating internal auditing management and taking order with different aspects of internal auditing.Through this research, the author hopes to improve both theoretical and practical knowledge, besides, to make contributions to communications enterprises internal auditing, and to provide valuable information for that as well.更多还原