The Analysis of Enterprise Internal Management Auditing

【摘要 (中文/英文)】 随着我国资本市场的逐步完善，尤其是从2005年启动的股权分置改革后，我国的A股市场开始迎来全流通时代。在这样一个资本市场大发展的背景下，股东、管理层、员工、投资者、政府部门之间的关系结构进一步的深化和明晰，社会公众对企业、尤其是上市公司的信息披露要求也越来越高——从公司的基本财务信息，到需要了解公司的组织结构、营销能力、生产能力、员工素质等综合的管理效能。 管理审计与常规的财务审计在具体的审计评价上有何不同?如何规范的评价企业的管理经营能力?如何合理的回应股东的要求披露相关的管理信息?如何通过管理审计来促进企业改进业务流程、质量控制规范?等这些问题都是管理审计的内容。 本文是主要讨论内向型管理审计标准和实务。首先以管理审计的信息需求为应用起点和目的，简述内向型管理审计的概念框架，并且以“信息”为线索，对内向型管理审计的相关概念、世界上主要国家的业绩评价指标开展做了回顾，其次结合中国目前的实际和相关的审计法规、准则做了自己的归纳和展开，构建了自己的管理责任评价层次和体系；然后在规范分析的基础上，结合实际案例重点评述了内向型管理审计的评价指标、适用范围、以及相关对相关指标的进一步思考。文章...更多最后对目前仍然阻碍管理审计发展的问题做了探讨，并提出自己的一些看法。

 With the developing of our capital market, especially after the reform of non-tradable shares, A-stock market has been stepping into whole-circulating times. In such background, the relations between shareholders, enterprises, managers, investors, employees and government have been deeper and deeper. Enterprises, especially listed companies are know faced with higher information disclosure request, which covers from basic financial reports, sales marketing ability, human resource, organization structure etc. Then, how to reasonably disclose management information to meet the request of shareholders? How to properly judge the level of management? How to enhance the performance of operation by annual auditing? Such problems exactly fit the main field of management auditing. This article mainly discusses Internal Management Auditing and pays more attention to the auditing standards and practical operation.

【关键词 (中文/英文)】 管理审计; 内向型管理审计; 评价指标

management auditing; internal management auditing; standard