民营企业的内部审计中存在的问题及对策

中国地质大学长城学院本科毕业论文题目民营企业的内部审计中存在的问题及对策系别经济学院专业会计学学生姓名任韧韧学号013131105指导教师高祥职称讲师2017年4月30日民营企业的内部审计中存在的问题及对策摘要目前而言，民营企业在我国市场主体占据的地位越来越重要了。随着其不断发展的同时，内部管理也发挥了很大的变动，尤其是在审计方面更是如此。实际上这一点对于内部控制的强化，改善管理现状上作用明显。但由于其依旧处于较为初级的发展水平，往往需要改进。譬如制度缺陷，人员素质的不够等等问题成为了其发展中的障碍。为了发展的需求，往往需要对其制度等方面进行优化，以期望一套合理的审计体系的形成。因此对于民营企业在该过程中存在一系列问题进行探讨并积极需求解决方案。从全文看，首先以内部审计的概念进行介绍，随后按照其存在的弊端等情况进行分析，旨在找出其解决方案与举措。关键词：民营企业；内部审计；控制对策ABSTRACTInrecentyears,Privateenterpriseisconductedthesocialcommunitythatrichwithspecialmagicpower,becomingoneofthefreshtroopforeconomicdevelopmentinourcountrythatfilledwithsourceofvitalityandvitality.Accompanyingwiththedevelopmentofprivateenterprise,theinternalauditoftheprivateenterpriseemergeswiththetideofthetimes,havingbecometheimportanceconstitutepartoftheprivateenterprisetostrengtheninganinnerpartcontrol,improvinganeconomymanagement,raisinganeconomicperformance.Theinternalauditoftheprivateenterpriseisestablishedbytheenterprise’sinnerpartoffull-timeauditorganizationandauditpersons,accordingtothelawsandtheprovisionofenterprise’sinnerpart,investigatetheenterprise’sinternalfinancereceiptandexpenditure,managementandtheconcerningeconomicactivities’reliability,legitimacy,performanceetc.evaluateaneconomicresponsibilitytourgetheyimproveoperationandmanagement,raiseaneconomicperformancetohaveoppositeindependenceofeconomicdirectactivity.Buttheprivateenterpriseruntotoday,itsinnerpartauditssystemisstillexistshortage,forexamplepositionisnotexplicit,isnotenoughnormandwidedegreeisnotenoughetc..Thispaperisdirectedatexistentproblemofprivateenterprise’sinternalaudittorecountindetailed.Keywords:privateenterprise；internalauditing；theinternalcontrol目录1前言...............................................................................................................................................................12相关知识介绍...................................................................................................................................................12.1内部审计的相关概念...........................................................................................................................12.2民营企业的内部审计概念...................................................................................................................12.3我国民营企业内部审计的特点...........................................................................................................23民营企业内部审计现状...................................................................................................................................24我国民营企业内部审计中存在的问题...........................................................................................................24.1制度的缺陷...........................................................................................................................................24.2民营企业内部审计的独立性差...........................................................................................................34.3管理层的认识不够...............................................................................................................................34.4民营企业内部审计机构设置混乱.......................................................................................................34.5审计范围窄，审计方式不规范...........................................................................................................44.6内部审计从业人员综合素质偏低.......................................................................................................45民营企业内部审计存在的问题的解决对策...................................................................................................55.1完善企业内部审计法律体系健全民营企业内部控制制度...............................................................55.2明确内部审计定位增强独立性...........................................................................................................55.3增加其重视程度...................................................................................................................................55.4合理设置民营企业内部审计组织机构...............................................................................................65.5改进民营企业内部审计的方式方法...................................................................................................75.6提高内部审计人员的业务水平...........................................................................................................76结论..............................................................................................................................................................8参考文献..............................................................................................................................................................9致谢................................................................................................................................................................10中国地质大学长城学院2017届毕业论文11前言毋容置疑，民营企业发展对于当今市场的推动起着积极作用，随着这一股新兴力量的不断发展，已经具有了举足轻重的意义。随之而来，一系列旨在强化管理，改善内部财政，提高经济效率的举措也在这些单位和个体中不断开展。作为其中一种较为有效的制度，审计制度也不断被重视和推广应用。随着其所起到的监督作用的重视，与之伴随的问题也逐渐凸现出来。尽管已经发展到了相当水准，但不可否认其中诸多操作仍有待改进。究其原因是，企业内部在此领域的一些制度仍存在不完善，除此之外，人员素质普遍不高，导致屡屡出错以及统计情况不足以反映实际等现象仍