【作者】 陈婧；

【导师】 傅代国；

【作者基本信息】 西南财经大学 ， 工商管理， 2014， 硕士

【摘要】 国际金融危机自爆发以来,全球经济形势错综复杂,实体经济遭到重创,诸多企业巨头在危机中都难以独善其身。尽管中国受到的直接冲击相对较小,但带来的负面影响却不容小觑。因此,为缓解金融危机给我国实体经济带来的影响和冲击,国家以“扩内需、保增长、促发展”作为重要经济发展战略,其中一项重要的关键举措就是加大基础建设投资。2008年末,中共中央、国务院正式出台4万亿的投资刺激经济方案,而作为国民经济支柱行业的铁路等特大型基础设施建设占据相当大的比重。与此同时,各省市政府也宣布总额超过10万亿的投资计划,这无疑对铁路施工企业是非常利好的消息。铁路施工企业在促进我国经济率先复苏中扮演着重要角色。随着投资规模的大幅增加,铁路施工企业面临的建设风险也越来越大,加强内部审计和风险管理的要求迫在眉睫。目前铁路施工企业内部审计工作仍处于发展的初级阶段,远远不能适应当前新形势下铁路施工企业快速发展的现实要求。由此可见,关注内部审计、关注风险、促进企业全方位构建风险防范体系,已经成为铁路施工企业内部审计研究的重要课题。针对这一问题,本文作者在参阅了国内外相关内部审计理论与实务的基础上,对铁路施工企业当前发展的现状及现有内部审计存在的问题进行了说明。同时,以X铁路施工企业对建设项目的内部审计全过程为实务案例,对X铁路施工企业内部审计做出总体评价,最后得出结论及完善铁路施工企业内部审计的建议。本文涵盖五部分。第一部分涵盖阐述论文研究背景和意义、思路、框架、研究方法；第二部分是关于内部审计的文献综述,包括国内外内部审计研究发展历程及现实内容,内部审计与内部控制之间的关系,我国内部审计与国外内部审计之间的差距；第三部分是阐述铁路施工企业当前发展现状及现有内部审计存在的问题；第四部分是X铁路施工企业对建设项目实施内部审计案例剖析：第五部分是本论文的结论及完善铁路施工企业内部审计的建议：建立健全内部审计规章制度,提高制度执行力；建立与铁路施工企业发展相适应的内部审计环境：推进铁路施工企业内部审计工作的转型；加强内部审计队伍建设,提升内部审计工作能力；加强内部控制评价,促进铁路施工企业高效规范运营；加强铁路施工企业内部审计信息化建设,提高审计工作效率。本论文主要研究的贡献：(1)对企业内部审计的研究多集中在金融、金融混业,而对铁路施工企业内部审计的理论性研究相对很少,本文的研究成果具有一定借鉴价值。(2)由于铁路施工企业具有一定的行业特殊性,以X铁路施工企业为例所列举的存在的问题也是现如今铁路施工企业普遍存在的问题,因此本文作者以X铁路施工企业对建设项目内部审计实务为例,说明铁路施工企业内部审计工作的全过程,并通过分析X铁路施工企业内部审计存在的问题,对X铁路施工企业内部审计工作进行总体评价,最后提出完善铁路施工企业内部审计的建议。这让外界了解铁路施工企业内部审计工作有一定的参考价值。本文存在的不足之处：(1)受客观因素等影响,本论文只以X铁路施工企业对建设项目内部审计实务为例,说明铁路施工企业实施内部审计工作的全过程,研究对象不具有广泛性,比较单一；受到研究时间和本人学识所限,掌握的文献资料不够全面,检索资料比较困难,本文可能还存在不足和漏洞之处,真诚期望各位专家提出宝贵意见与建议。(2)本文只是通过X铁路施工企业现有内部审计存在的问题进行一般性分析,以此来说明铁路施工企业内部审计都普遍存在问题,并提出本文作者对完善铁路施工企业内部审计的建议,没有涉及到如何为铁路施工企业设计可操作性的措施和应对方案,这为以后在此行业的深入研究提供新的课题。更多还原

【Abstract】 Since the outbreak of the international financial crisis, the global economy is perplexing, for the real economy is being hit, and many companies are not immune to the crisis. Although the direct impact on China is relatively slight, the negative effects cannot be ignored. Therefore, to alleviate the impact which financial crisis brought to China’s entity economy, China takes "expanding domestic demand, increasing security, and promoting development" as an important economic development strategy, with a key measure to increase investment in infrastructure construction. At the end of2008, the CPC Central Committee and the State Council invest4trillion to stimulus the economy and Railway, together with other large infrastructure construction, the pillar industry of the national economy which occupies large proportion. At the same time, the government also announced the investment of more than10trillion, which is undoubtedly a very good news to railway construction enterprises. Railway construction enterprises play an important role in promoting China’s economic recovery.As the significant increase of investment, the risk in face of the railway construction enterprise is also growing. Thus, to strengthen the internal audit and risk management is an imminent requirement. At present, the internal audit mode of railway construction enterprise is still in the primary stage, which can not meet the practical requirements of the rapid development of railway construction enterprise under the new situation. Therefore, to pay more attention to internal audit and the risks, to promote the construction of the enterprise in omni-direction has become an important research subject of enterprises’internal audit system.To solve this problem, the authors refer to the base at home and abroad in the relevant theory and practice of internal auditing on the current situation and existing problems of internal audit current development of railway construction enterprises are described. Meanwhile, X railway construction enterprise internal audit of the whole process of construction projects for the practical case for X railway construction enterprises to make the overall evaluation of internal audit the final conclusion and recommendations to improve railway construction enterprise internal audit.This article covers five parts. The first part covers the elaborate research "background and significance, ideas, frameworks, research methods; second part is a literature review on internal auditing, including the relationship between domestic and foreign research and development process of the internal audit internal audit and internal control between our internal audit the gap between foreign internal audit; third part describes the current issue of railway construction enterprise development status and the presence of existing internal audit; fourth part is X railway construction enterprises implement internal audit case analysis; fifth part of this thesis conclusions and recommendations to improve internal auditing railway construction enterprises:establish a sound internal auditing rules and regulations, improve the system of executive power; establish an internal audit environment and business development of the railway construction to adapt; promote the transformation of internal audit railway construction enterprises strengthen the internal audit team construction, enhance internal audit capacity strengthen internal control evaluation, and promote efficient railway construction enterprises standardize operations; strengthen internal auditing railway construction enterprise information construction, improve audit efficiency.The main contributions of this paper are:(1) The study of internal audit concentrated in finance, financial mixed operation, while the railway construction enterprise internal audit relatively little theoretical research, results of this study has some reference value.(2) Since the railway industry has a certain degree of particularity, the problems also has a certain universality, the author of X railway construction enterprise Practice of Internal Auditing of construction projects to illustrate the whole process of railway construction enterprise internal audit work, by analyzing the X railway construction enterprise internal audit problems for X railway construction enterprises overall evaluation of internal audit work. Finally, railway construction enterprises to improve internal audit recommendations. This railway industry to the outside world to understand the internal audit work has a certain reference value. However, several deficiencies still exist in the paper:(1) by objective factors, this paper only in X railway construction enterprise Practice of Internal Auditing of the construction project, for example, Analysis of railway construction enterprise internal audit work of the entire process, the study does not have a broad, relatively simple; being studied time I have limited knowledge and grasp of literature is not comprehensive enough, retrieval more difficult, the paper may also exist at the shortcomings and loopholes, and sincerely hope that the experts for their valuable comments and suggestions.(2) This article is only available through X railway construction enterprise internal audit general analysis of the problems, in order to explain the prevalence of railway construction enterprise internal audit issues, and proposed to perfect the author of railway construction enterprise internal audit recommendations, no related to how to design a railway construction enterprise operational measures and response program, which provides in-depth new topic for future research in this industry.更多还原