【作者】 刘峰；

【导师】 杨婷蓉；

【作者基本信息】 山东大学 ， 审计硕士（专业学位）， 2018， 硕士

【摘要】 自从上世纪八十年代EVA的概念被提出以来,理论界就掀起了对EVA研究的热潮。基于EVA的价值管理体系也被越来越多的企业所采用,这给企业内部审计的开展带来了全新的挑战。内部审计作为企业管理制度中的重要部分,已不再局限于传统的监督、检查职能,而在向价值增值转变,实现企业的价值增值成为内部审计的重要目标。如何结合EVA价值管理的理论,设计一套行之有效的增值型内部审计体系,通过保障企业EVA价值管理体系的运行,实现企业价值增长,是目前一个亟需解决的问题。本文选择M公司作为案例研究的对象。M公司2010年引入EVA作为企业绩效考核的指标,但是并未制定与EVA价值管理相匹配的内部审计模式,内部审计无法发挥其应有的价值增值功能。因此本文以M公司为例,将EVA价值管理的4M体系引入增值型内部审计内容的设计中,研究内部审计如何在EVA价值管理体系中发挥应有的作用,实现企业价值的增长。本文还构建了一套基于EVA价值管理的M公司内部审计绩效评价体系,通过内部审计绩效评价活动来促进其增值型内部审计工作的有效开展。本文共分为七部分,第一部分介绍了本文的研究背景、研究意义、研究方法以及国内外文献综述。第二个部分对相关理论进行了介绍。第三部分分析了 M公司内部审计的现状及存在的问题。第四部分从EVA价值管理的角度出发,对M公司增值型内部审计的内容进行了设计。第五部分运用层次分析法构建了一套基于EVA价值管理的M公司增值型内部审计绩效评价体系。第六部分从审计组织架构和人才队伍两个方面提出了 M公司开展增值型内部审计工作的具体保障措施。第七部分是总结与展望。本文将EVA价值管理的业绩评价、管理体系、激励制度、理念体系引入增值型内部审计中,丰富了增值型内部审计的研究成果,也可以给其他同类型的公司提供一定的借鉴作用,有一定的理论和现实意义。更多还原

【Abstract】 Since the concept of EVA was put forward in the 1980s,the theoretical circle has initiated an upsurge of research on EVA.Numerous studies at home and abroad have shown that EVA can effectively evaluate the performance of an enterprise.The value management system based on the concept of EVA has also been adopted by more and more companies,which has brought new challenges to the development of internal audit.As an important part of the enterprise management system,internal auditing is no longer confined to the traditional supervision and inspection functions.However,the shift to value-added and realization of the value-added of the company has become an important goal of internal audit.How to combine the theory of EVA value management,design a set of effective internal audit system,through the protection of the operation of enterprise EVA value management,to achieve the goal of internal audit to promote the value-added of the company,is an urgent problem to be solved.This article selects M company as the object of case study.In 2010,M company introduced EVA as an indicator of corporate performance evaluation.However,it did not formulate an internal auditing model that matches EVA value management.Internal auditing cannot achieve its proper value-added function.Therefore,this article takes M company as an example,introduces the 4M system of EVA value management into the design of value-added internal audit,and studies how internal audit can play the role of value-added value in EVA value management system to realize the increase of enterprise value.And this paper constructs a set of internal audit performance evaluation system based on EVA value management,and promotes the implementation of value-added internal audit through internal audit performance evaluation activities.This article is divided into seven parts.The first part introduces the research background,research significance,research methods and literature review.The second part introduces related theories.The third part analyzes the status quo and existing problems of M company’s internal audit.In the fourth part,from the perspective of EVA value management,the content of value-added internal audit of M company was designed.The fifth part uses the analytic hierarchy process to construct an internal audit performance evaluation system based on EVA value management.The sixth part puts forward the specific safeguard measures for value-added internal audit from two aspects:organizational structure and talent team.The seventh part is a summary and outlook.This paper introduces the performance evaluation,management system,incentive system,and concept system of EVA value management into value-added internal audit,enriches the research results of value-added internal audit,and can also provide reference for other companies of the same type.The theoretical and practical significance.更多还原