国有企业内部审计信息化研究.doc

PAGE PAGE III 摘 要 近年来，随着社会主义市场经济的改革和发展，国有企业在中国经济中的主导地位得到了显着提升。因此，国有企业的监督管理也更为重要，而内部审计作为组织内的监督和评估活动，其作用不可谓不突出。在信息数据时代下，国有企业如何更充分地发挥内部审计的作用监督公司运作，充分利用各种信息技术工具的作用，已成为内部审计的现实问题。 本文以社会主义市场经济理论、计算机审计理论、内部控制理论为基础，采用文献综述法和案例分析法，介绍了与国有企业内部审计相关的几个概念和内部审计信息化的含义、内容、优势和不足等。基于国有企业内部审计信息化问题，结合作者所实习的鞍钢集团公司内部审计信息化建设实践，就内部审计信息化存在的问题及解决建议等，展开分析和讨论。 关键词：国有企业；内部审计；信息化 Abstract In recent years, with the reform and development of the socialist market economy, the dominant position of state-owned enterprises in the Chinese economy has been significantly improved. Therefore, the supervision and management of state-owned enterprises is also more important, and the role of internal audit as a monitoring and evaluation activity within the organization is not outstanding. In the era of information and data, how state-owned enterprises can more fully play the role of internal auditing to supervise the operation of companies and make full use of the role of various information technology tools has become a real problem of internal audit. Based on the theory of socialist market economy, computer audit theory and internal control theory, this paper introduces several concepts related to internal audit of state-owned enterprises and the meaning, content and advantages of internal audit informationization by using literature review method and case analysis method. And insufficient. Based on the internal audit informationization of state-owned enterprises, combined with the internal audit information construction practice of ANSTEEL, the authors conducted an analysis and discussion on the problems and solutions of internal audit informationization. Keywords:State-owned Enterprise;Internal Audit;Informatization 目 录 11407_WPSOffice_Level1 一、绪论 1 6322_WPSOffice_Level2 （一）研究背景与研究意义 1 3679_WPSOffice_Level3 1.研究背景 1 22280_WPSOffice_Level3 2.研究意义 1 14381_WPSOffice_Level2 （二） 研究现状 1 31440_WPSOffice_Level3 1.国外研究现状 1 31327_WPSOffice_Level3 2.国内研究现状 2 30779_WPSOffice_Level1 二、理论基础及相关概念 2