發(fā)布時(shí)間：2018-09-09 08:17

【摘要】： 戰(zhàn)略管理審計(jì)的產(chǎn)生是時(shí)代發(fā)展和審計(jì)學(xué)科分化的必然結(jié)果。一方面,對戰(zhàn)略重要性認(rèn)識的逐漸提高和規(guī)避戰(zhàn)略風(fēng)險(xiǎn)的需要,使戰(zhàn)略管理審計(jì)的產(chǎn)生成為必要;另一方面,管理審計(jì)的發(fā)展也體現(xiàn)了審計(jì)范圍縱向延伸至戰(zhàn)略層面的趨勢,使戰(zhàn)略管理審計(jì)的產(chǎn)生成為可能。 然而戰(zhàn)略管理審計(jì)畢竟還是一個(gè)新興的課題,國內(nèi)外理論界和實(shí)務(wù)界對企業(yè)戰(zhàn)略審計(jì)的研究尚處于初級階段,并未形成系統(tǒng)的理論體系,也未經(jīng)實(shí)踐檢驗(yàn),尚有值得商榷之處。 本文通過對管理審計(jì)理論及戰(zhàn)略管理審計(jì)理論研究的回顧,在借鑒有關(guān)研究成果的基礎(chǔ)上,嘗試對制定與實(shí)施兩個(gè)不同層面的戰(zhàn)略管理審計(jì)有關(guān)理論進(jìn)行分別界定,并對戰(zhàn)略制定審計(jì)和戰(zhàn)略實(shí)施審計(jì)的對象內(nèi)容進(jìn)行了深入探討。同時(shí)對戰(zhàn)略管理審計(jì)在我國的實(shí)施進(jìn)行展望,分析問題并提出建議。本文共分五個(gè)部分: 第一部分是對相關(guān)背景、意義和內(nèi)容進(jìn)行了介紹。主要結(jié)論是:管理審計(jì)的發(fā)展體現(xiàn)了管理的發(fā)展,戰(zhàn)略管理的重要性的日益凸顯促使管理審計(jì)的范圍向戰(zhàn)略高度延伸。 第二部分是對戰(zhàn)略管理相關(guān)理論的闡述。通過對戰(zhàn)略管理審計(jì)理論的“管理觀”和“治理觀”進(jìn)行了分析和評述,結(jié)合基于受托責(zé)任的內(nèi)向型和外向型管理審計(jì)的界定,提出基于受托責(zé)任的戰(zhàn)略管理審計(jì)的針對制定和實(shí)施不同層面的“兩階段論”。 第三部分和第四部分分別探析戰(zhàn)略制定審計(jì)與戰(zhàn)略實(shí)施審計(jì)的目標(biāo)、主體、職能等相關(guān)理論以及審計(jì)工作的具體內(nèi)容。 第五部分闡述戰(zhàn)略管理審計(jì)在我國的實(shí)施所面對的問題并提出建議。
[Abstract]:The emergence of strategic management audit is the inevitable result of the development of the times and the division of audit discipline. On the one hand, the gradual improvement of strategic importance and the need to avoid strategic risks make the production of strategic management audit necessary; on the other hand, the development of management audit also reflects the trend that the scope of audit extends vertically to the strategic level. Make the production of strategic management audit possible. However, the strategic management audit is still a new topic, and the research on the enterprise strategic audit is still in the primary stage, which has not formed a systematic theoretical system and has not been tested in practice, so it is still open to question. Based on the review of the theory of management audit and the theory of strategic management audit, this paper tries to define the theory of strategic management audit from two different levels, on the basis of referring to the relevant research results. The object contents of strategy-making audit and strategy-implementation audit are discussed in depth. At the same time, it looks forward to the implementation of strategic management audit in China, analyzes the problems and puts forward some suggestions. This paper is divided into five parts: the first part is the background, significance and content of the introduction. The main conclusion is that the development of management audit reflects the development of management, and the importance of strategic management is increasingly prominent, which makes the scope of management audit extend to strategic height. The second part is the related theory of strategic management. Through the analysis and comment on "management view" and "governance view" of strategic management audit theory, combining with the definition of introverted and extroverted management audit based on fiduciary responsibility, This paper puts forward the "two-stage theory" of strategic management audit based on fiduciary responsibility. The third part and the fourth part respectively analyze the target, the subject, the function and the concrete contents of the audit work. The fifth part expounds the problems faced by the implementation of strategic management audit in our country and puts forward some suggestions.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 左海枝;;內(nèi)部審計(jì)視角下的戰(zhàn)略管理審計(jì)[J];中國內(nèi)部審計(jì);2009年05期

相關(guān)碩士學(xué)位論文 前1條

1 王茹;公司戰(zhàn)略審計(jì)相關(guān)問題研究[D];蘭州理工大學(xué);2011年

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本文編號：2231820