代写代发职称论文,企业内部审计存在的问题及对策分析
摘要：本文就我国公司在内部审计方面存在的问题从提高认识、完善独立性、加强制度建设、三个方面进行了论述。
关键词：公司管理 内部审计 内部控制
随着我国社会主义市场经济的发展和经济体制改革的不断深入，企业管理者的管理难度与跨度也随之增大。要想将分公司、分厂及各部门的经济业务活动与企业整体的经济运行有机结合起来，单靠一般的企业内部职能机构来控制和评价，会显得分散凌乱、软弱无力，于是内部审计就成了企业一种内在需求，它在加强企业内部经济监督和经营管理方面发挥着重要作用。
我国企业内部审计存在的问题：
1.不能有效保障内部审计的独立性
由于现行管理体制的滞后和对内部审计的定位不准确，使得内部审计人员在行使监督权的过程中独立性较弱。由于内部审计人员的工作、工资、其他福利等受本单位企业有关负责人的支配，这就使得他们在履行其监督和评价职能时有很多的顾虑，当企业领导授权、批准的经营行为违反有关法律法规，或不符合经济效益原则时，内部审计人员出于自身利益的考虑，往往表现得无能为力。目前内部审计机构中的很大一部分审计人员由会计或管理人员兼任，这种状况导致内部审计人员在制定审计计划、实施审计程序、出具审计报告时往往受到各方面利益的牵制，难以开展独立的审计活动。另外，由于领导的重视程度不够，内部审计被不切实际的精简，人员队伍不稳定，严重影响了内部审计人员的独立性。
2.企业缺乏对内部审计的认识
在现代的公司中，仍有不少人对审计工作不理解， 轻视内部审计的作用， 对审计工作有抵触情绪，甚至不配合，认为内部审计可有可无。有的对内部审计怀畏惧心理，持有怀疑态度。有的对企业内部审计性质、作用与职能认识不足，根本未将企业内部审计机构看成是公司治理的重要组成部分。这样，一遇精简合并机构，企业内部审计机构便首当其冲，成为牺牲品。还有部分企业的管理人员片面的认为内部审计就是检查内部经济问题，影响了企业职工的团结和稳定，分散了管理人员的精力；认为“内部审计限制了自己的经营自主权，削弱了自己的权威”。这些认识使企业管理人员对企业内部审计工作不重视，削弱或淡化了内部审计机构，使其作用难以发挥。
3.法律制度不是很不完善
其一是法律依据不足，《公司法》作为规范现代企业制度的主要法律，对内部审计机构的设置做出规定；《审计法》又仅仅简单地规定了国家审计与企业内部审计的关系。其二是内部审计业务尚无准则。西方国家有内部审计师协会颁发的部门审计事务准则可资依据，其人员标准，职业道德规范，工作程序都有章可循。因此， 内部审计要与国际惯例接轨，尚存在很在的差距。其三是内部审计制度不完善。企业没有充分认识到内部审计不仅可以成为企业自我约束的重要手段，而且还可以成为企业自我发展的重要手段，宣传不广，引导性不强，未使内部审计机构比较独立地开展工作、发挥作用。
完善我国企业内部审计工作的对策：
1.保证内部审计的独立性
内审机构怎样设置，直接影响到内部审计工作的独立性，关系到树立审计监督的权威性以及加大审计监督的力度。当前机构正值改革中，对这一问题有必要进行很好的研究。按照国际惯例，企业内审机构按其内部隶属关系划分为四种设置情况： ①在董事会领导下，各职能部门之上，其独立性较强。②在总经理领导下，各职能部门之上，有一定的独立性。③在总会计师（或主管财务的副总经理）领导下，与其他职能部门同级，独立性较低。④在财务部门设置内审机构，几乎没有独立性。我国应根据具体实际选择①②种类型，以提升内审机构层次，保障内部审计的独立性。
2.重新界定内部审计地位，提高对内部审计的认识
健全、完善有效的内部控制是现代企业制度的重要特征，也是现代企业管理的一种重要方法和需要。内部控制制度可以综合反映出一个企业的管理水平和高层管理者的管理能力。而在内部控制的监督过程中，内部审计发挥着越来越重要的作用，既是企业内部控制的一个重要组成部分，也是监督内部控制其他环节的主要力量。因此，在政策上、资金上加大对内部审计工作的支持；在机构设置、人员配置、工作安排等方面重视内部审计工作，将内部审计工作的结果作为决策和考核的重要依据。
3.完善内部审计的法律建设
抓紧制订内部审计的法规和条例，将内部审计制度用法律的形式固定下来，进一步明确内部审计的重要性和必要性；用法律形式明确内审人员的法律责任和权利；制定相应的实施细则和行业、部门内审规章制度；用法律规定内审机构的地位、结构、层次。使内部审计纳入法制化轨道，用法律保障内部审计的独立性。也只有内部审计的法律建设完善了，内部审计协会才能很好地依法开展工作。
总之，在现代经济飞速发展的时代，内部审计代表管理层对内部经济活动和经营管理活动进行监督，为企业负责人掌握经营情况和决策服务的同时，必须准确定位，以帮助企业实现其组织目标，促进企业和整个国民经济持续、健康的发展。
代写职称论文Internal audit problems and countermeasure analysis
Abstract: This paper China company internal audit problems from improve knowledge, improve the independence, strengthening the system construction, three aspects were discussed.
Key words: company management internal audit internal control
With the development of our socialist market economy and the deepening of economic reform, enterprise managers management difficulty and span increases. To the branch, branch and the departments of economic activities and enterprises overall economy organic union rises, a general internal function mechanism to control and evaluation, will be disaggregated, weak and feeble, and internal audit enterprise becomes an inner demand, it strengthens the enterprise internal financial supervision and management plays an important role in.
China's enterprises internal audit problems:
1 cannot be effectively guaranteed the independence of internal audit
Due to the existing management system lags behind and to the positioning of the internal audit is not accurate, so that the internal audit staff in exercising the right of supervision in the course of weaker in independence. As a result of internal audit staff, salary, welfare and other units of the relevant person in charge of the enterprise 's control, which makes them in the performance of its supervision and evaluation functions have many concerns, when the enterprise leadership authorized, approved the operating in violation of the relevant laws and regulations, or not in compliance with the principle of economic benefit, the internal audit staff in consideration of their own interests, often behave incapable of action. The present internal auditing mechanism in a large part of audit personnel from the accounting or management concurrently, this condition leads to internal auditors in the audit plan, audit procedures, audit reports are often subjected to various interest diversion, it is difficult to carry out independent audit activities. In addition, due to the leadership of the lack of attention, the internal audit is unrealistic streamlined, personnel procession is not steady, seriously affecting the internal audit independence.
2 companies lack of understanding of the internal audit
In modern companies, there are still many people on audit work is not understood, underestimate the role of internal audit, the audit work has resentment, and even do not match, that internal audit not essential. Some of the internal audit with fear, skeptical. Some of the internal audit of enterprise nature, role and functions of understanding insufficiency, no enterprise internal audit institutions as an important component of corporate governance. Thus, a compact combined mechanism, the enterprise internal audit mechanism will be the first to bear the brunt, become a victim. Also part of the managers of the enterprise internal audit is to check the one-sided view of internal economic problems, influence enterprise workers unity and stability, decentralized management of energy; that " internal audit limits its operational autonomy, weakening their authority". These make the management of enterprise internal audit work seriously, weaken or weaken the internal audit organization, make it to play a role.
3 legal system is not very perfect
One is the lack of legal basis," company law" as the norms of modern enterprise system is the main law, on the internal audit organization regulations;" Audit Law" and simply provides the state audit internal audit and business relations. The internal audit is no criterion. The western countries have internal auditor Association issued the Department of audit affairs criterion can be basis, the personnel standard, occupation ethics, work procedures to follow. Therefore, the internal audit should conform with international convention, surviving in the gap. The internal audit system is not perfect. Enterprises are not fully aware of the internal audit can not only become an important means of enterprise ego tie, but can also become important means of enterprise self development, publicity is not wide, guidance is not strong, not so that the internal audit mechanism is relatively independent work, play a role in.
Perfect our country enterprise internal audit countermeasures:
The 1 guaranteed the independence of internal audit
How to set up internal audit institutions, directly affect the internal audit's independence, to establish the relationship between audit supervision authority and strengthening the audit supervision. The current mechanism in reform, to this problem it is necessary to have very good research. According to the international practice, the enterprise internal audit institutions in accordance with their internal membership is divided into four settings : in the leadership of the board of directors, each function branch, its strong independence. II under the leadership of general manager, the functions of various departments, there is some degree of independence. During the general accountant ( or charge of financial affairs under the leadership of deputy general manager ), and other functional departments at the same level, independent of the lower. The financial departments in setting the audit institution, almost no independence. Our country should according to the practical choice of types, in order to improve the level of internal audit mechanism, guarantee the independence of internal audit.
2 to define the position of internal audit, internal audit to improve understanding
Perfect, perfect and effective internal control is the important characteristic of modern enterprise system, is the modern enterprise management an important method and needs. Internal control system can comprehensively reflect an enterprise's management level and the management management ability. In the internal control of the process, internal audit is playing an increasingly important role, since the enterprise internal control is an important part, is also the supervision of internal control and other aspects the main force. Therefore, in the policy, capital to increase the internal audit work on support; in institutional settings, staffing, work arrangements and other aspects of the work of internal audit, internal audit work as the result of decision and the important basis for assessment.
3 perfecting internal audit legal construction
To develop internal audit laws and regulations, the internal audit system with legal form of fixed, further clarify the internal audit of the importance and necessity of using the form of law; internal audit legal liability and right; formulate /corresponding detailed rules for implementation and industry, Department of internal rules and regulations by law; internal audit organization status, structure, level. Bring the internal audit into the legal track, use the law to protect the independence of internal audit. Only the legal construction to improve the internal audit, internal audit and control association can very well to begin the work.
In short, in the modern era of rapid economic development, the internal audit represents the management to internal economy activity and management activity undertakes supervisory, as the person in charge of the enterprise 职称论文发表management and decision making control services at the same time, must be accurate positioning, so as to help enterprises achieve their objectives of the organization, to promote enterprise and whole countryman economy to last, healthy progress.
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