【作者】 郭巧玲；

【导师】 孙宝厚；

【作者基本信息】 财政部财政科学研究所 ， 会计学， 2013， 博士

【摘要】 伴随着中国经济三十多年持续高速发展,大量国有企业集团应运而生,并在经济发展中发挥着引领作用。国有企业集团的内部审计环境——宏观环境(政治、经济、文化、法制、科技、行业等环境)、微观环境(以治理、控制为核心内容)不断变化。成功的企业集团治理及控制是企业集团基业长青的关键点之一。企业集团内部审计是监督与服务治理及控制的重要工具,而企业集团内部审计要素只有与微观环境相匹配,才能为实现有效内部审计奠定基础。本研究的理论意义：国际上研究企业集团内部审计的文献较少,而关于内部审计的研究集中于单体企业。在国内关于企业集团内部审计的研究中,将企业集团内部审计与内部审计环境结合研究较少；将企业集团的控制与内部审计相结合的研究未深入展开；将公司治理与内部审计相结合的研究—般局限于单体企业。国有企业是中国公有制经济的重要组成部分和实现形式,是发展国民经济的坚强主体,是维护社会稳定的坚强力量,是增强国家竞争力的坚强支柱。国有企业集团在中国国有经济中占有举足轻重的地位。分析国有企业集团的内部审计环境,完善与之相适应的内部审计体系,有助于充实现有内部审计理论。因此,研究国有企业集团内部审计的重要意义是显而易见的。本研究的现实意义：目前,中国国有企业集团的内部审计环境不断完善。但是,某些国有企业集团的内部审计要素并未与微观环境相匹配,并且内部审计也未能促进微观环境改进,不利于国有企业集团又好又快地发展。同时,与国际成功企业集团相比,大多数中国国有企业集团的内部审计仍具有较大差距。因此,借鉴国际内部审计成功经验,结合中国实际情况,发展中国国有企业集团以治理及控制为导向的有效内部审计,具有重大的现实意义。本文具体创新点：一是植根于内部审计环境理论,将企业集团内部审计环境划分为宏观环境和微观环境,将微观环境(以治理、控制为区分标志)归纳为三类——强控制弱治理型、弱控制强治理型、其他微观环境类型,并从企业集团治理及控制角度研究内部审计,探讨如何实现内部审计要素与微观环境相匹配。二是将内部审计要素区分为两类：较强体现微观环境特点的内部审计要素、企业集团的其他内部审计要素。三是通过调查研究,深入分析和总结了一定数量的中国国有企业集团的内部审计与微观环境之间的关系。四是从企业集团治理及控制角度,较为系统地研究了如何完善中国国有企业集团内部审计体系。本文的研究思路：通过研究企业集团内部审计与内部审计环境(宏观环境、微观环境)的关系,提出将较强体现国有企业集团内部审计微观环境特点的内部审计要素与微观环境相匹配,同时优化国有企业集团的其他内部审计要素,以完善中国国有企业集团内部审计体系。企业集团内部审计微观环境以治理、控制为核心内容。宏观环境主要通过影响微观环境,间接影响内部审计。本文共分为七章。第一章绪论,主要包括选题背景、选题意义、国内外文献综述、内部审计及相关概念、研究方法、研究内容与思路、创新及下一步研究方向等。第二章企业集团内部审计与内部审计环境关系的理论分析。首先分析了单体企业及企业集团的内部审计环境(宏观环境、微观环境),然后指出单体企业内部审计是监督与服务治理及控制的工具,最后强调企业集团内部审计应当与微观环境相匹配。将微观环境归纳为强控制弱治理型、弱控制强治理型、其他微观环境类型,并将内部审计要素区分为较强体现微观环境特点的内部审计要素(应当与微观环境相匹配)、企业集团的其他内部审计要素。第三章中国国有企业集团的内部审计现状与问题分析。简要分析了中国国有企业集团内部审计的宏观环境、微观环境；总结了中国国有企业集团的内部审计现状,并进行了内部审计历史比较、与私营企业集团比较和国际比较分析；将中国国有企业集团内部审计存在的主要问题区分为：较强体现国有企业集团内部审计微观环境特点的内部审计要素存在的主要问题,国有企业集团的其他内部审计要素存在的主要问题。第四章中国企业集团内部审计与微观环境关系的实证分析。对一定数量的中国国有企业集团内部审计的微观环境、内部审计情况进行了调查。选择内部审计领导、内部审计报告对象、内部审计管理方式(包含内部审计机构)、内部审计沟通重点作为重点研究的内部审计要素,总结了内部审计要素与微观环境的关系。第五章企业集团内部审计的国际经验借鉴。主要分析了美国、英国、德国企业,经济合作与发展组织成员国国有企业的治理及控制、内部审计情况以及二者关系；选择通用电气公司、法国电信公司作为主要研究对象,总结其内部审计的微观环境、内部审计以及二者关系等方面的成功经验。第六章完善中国国有企业集团内部审计体系。完善中国国有企业集团内部审计体系的目标是提高内部审计的有效性。将较强体现微观环境特点的内部审计要素与微观环境相匹配,优化企业集团的其他内部审计要素是完善中国国有企业集团内部审计体系的科学合理的路径；提出关于遵循上述路径,提升国有企业集团境外子公司审计水平的建议。第七章中国国有企业集团内部审计研究结论。总结了如何将较强体现中国国有企业集团内部审计微观环境特点的内部审计要素,与微观环境匹配；强调中国国有企业集团的其他内部审计要素必须优化。更多还原

【Abstract】 With sustained and rapid development of the Chinese economy for more than thirty years, a large number of state-owned enterprise (the abbreviation is SOE) groups came into being, and play a leading role in economic development. SOE groups’ internal audit environments are divided into two types and are in evolution. One is macro-environment (including the political, economic, cultural, legal, technology, industry environments), the other is micro-environment (government and control as the core content). Successful governance and control of enterprise groups is one of the keys of keeping them prosperous. Internal audit of enterprise group is an important tool for supervising and serving the governance and control. Elements of internal audit are only matched with micro-environment of enterprise group in order to lay the foundation for effective internal audit.The theoretical significance of the research: Overseas research on internal audit of enterprise group is fewer and research on internal audit has been focused on the single enterprise. In domestic studies on internal audit of enterprise group, binding studies on internal audit of enterprise group and its environment are fewer; the studies on integrating control and internal audit of the enterprise group are not launching an intensive phase; the combined researches of corporate governance and internal audit are generally limited to a single enterprise. SOEs are the important part and realization form of public ownership economy, the strong body of development of national economy, the strong force for maintaining social stability, and the strong pillar to enhance the country’s competitiveness. SOE groups occupy a pivotal position in China’s state-owned economy. Analysis of SOE group’s internal audit environment and suggestion about how to improve the matched internal audit system can help enrich existing internal audit theory. Therefore, the significance of studying SOE group internal audit is obvious.The practical significance of this study: At present, internal audit environment of China’s SOE group is in evolution. However, elements of internal audits of some SOE groups not matching with micro-environment and not promoting micro-environment are not conducive to the sound and rapid development of SOE groups. At the same time, compared with the international successful enterprise groups, internal audits of the majority of SOE groups in China have a large gap. Therefore, drawing on international internal auditing successful experience and combining with the actual situation in China, the development of governance and control-oriented effective internal audit of SOE groups has important practical significance.This paper’s innovations:First, according to the theory of internal audit environment, the internal audit’s environment of enterprise group includes macro-environment and micro-environment. Micro-environment is grouped into three categories-strong control and weak governance type, weak control and strong governance type, other type. I study internal audit from the point of governance and control of enterprise group, and research how to match elements of internal audit with micro-environment. Second, elements of the internal audit are divided into two categories:elements reflecting micro-environment features more strongly, and the other internal audit elements of enterprise group. Third, through investigation, I in-depth analyze and summarize the relationship between micro-environment and internal audit of a certain number of SOE groups in China. Fourth, from the point of governance and control of enterprise groups, I study how to improve the system of internal audit of SOE group in China more systematically.The research ideas of this paper: By studying the relationship between internal audit and internal audit environment in enterprise group (macro-environment and micro-environment), I propose to match elements reflecting micro-environment features of internal audit in SOE group more strongly with micro-environment, and optimize other elements to improve internal audit system of SOE group. Governance and control is the core content in micro-environment of internal audit in enterprise group. The macro-environment indirectly affects the internal audit mainly through influencing micro-environment.This paper is divided into seven chapters. The first chapter is exordium, including research background, the significance of the topic, literature review at home and abroad, internal audit and other relevant concepts, research methodology, research contents and research ideas, innovations and further research direction.The second chapter is theoretical analysis of the relationship between internal audit and its environment of enterprise group. First, I analyze the internal audit environment (macro-environment and micro-environment) of the single enterprise and group. Second, I point out that internal audit is a tool for supervising and serving governance and control in the single enterprise. Finally I stress internal audit of enterprise group should match micro-environment. Micro-environment is grouped into three categories-strong control and weak governance type, weak control and strong governance type, other type. Elements of the internal audit are divided into two categories: elements reflecting micro-environment features of enterprise group more strongly (should be matched with micro-environment), and the other internal audit elements of enterprise group.The third chapter is the analysis of current situation and problems about internal audit of SOE group. Macro-environment and Micro-environment of internal audit in SOE groups are briefly analyzed. I summarize current situation about internal audit of SOE group, and complete the historical comparative analysis, comparative analysis between SOE groups and private groups, and international comparative analysis of internal audit. The main existing problem of internal audit of SOE group in China is divided into two types:problems related to elements reflecting micro-environment features of internal audit in SOE group more strongly, and problems related to the other internal audit elements of SOE group.The fourth chapter is the empirical analysis of the relationship between internal audit of SOE group in China and micro-environment. I have investigated internal audit and its micro-environment in certain quantity of SOE groups in China. I select the head of internal audit, report objects of internal audit, management style of internal audit (including internal audit organization), and communication stress of internal audit as research priorities of internal audit elements. I come to the conclusion of the relationship between the above-mentioned four elements of internal audit and micro-environment.The fifth chapter is international experience of internal audit of enterprise group. I mainly analyze governance and control, internal audit and their relationship of enterprises in the United States, the United Kingdom, Germany and SOE of OECD’s members. I select General Electric Company and France Telecom as the main objects of study, then sum up the successful experience of micro-environment, internal audit and the relationship of both.The sixth chapter is improving internal audit system of the SOE groups in China. The target of improving effective internal audit system of SOE groups in China is to make it more effective. Matching the elements reflecting micro-environment features of enterprise group more strongly with micro-environment and optimizing the other internal audit elements of enterprise group is the scientific and rational path to improve internal audit system of SOE groups in China. Following the above path, I suggest how to enhance the level of internal audit for overseas subsidiaries in SOE group.The seventh chapter is the research conclusions on internal audit of SOE group in China. I summarize how to match the elements reflecting micro-environment features of internal audit in SOE group more strongly with micro-environment, and emphasize that the other internal audit elements of SOE group must be optimized.更多还原