浅谈内部审计在娃哈哈公司中存在的问题及对策
摘要：随着经济市场的发展，内部审计逐渐成为企业经营管理领域的核心，是建立与企业内部各组织的独立机构，是在企业经营管理过程中不可或缺的环节，对企业管理活动进行监督、约束、控制和协调的职能机构，内部审计渗透于企业管理体系建设的各个要素之间，对企业的有效发展起着推进作用。本文以杭州娃哈哈公司为例，分别从内部审计的相关理论知识、内部审计在企业治理中的地位及作用；介绍娃哈哈公司规模及经营情况，内部审计现状及主要存在问题并提出建议和对策等四个方面展开深入研究，并结合企业的实际情况，为解决公司在内部审计中存在的问题提供建议和对策。
关键词：内部审计；公司治理；娃哈哈企业
Abstract: with the development of market economy, the internal audit has gradually become the core of enterprise management field, is to set up independent institutions and organizations within the enterprise, is an indispensable link in the process of enterprise management, supervise the enterprise management activities, constraints, control and coordinate the functions of the organization, internal audit penetration between the various elements of enterprise management system construction, plays a promoting role for the effective development of the enterprise. Based on hangzhou wahaha company as an example, this paper respectively from the relevant theoretical knowledge of the internal audit activity, the position and function of internal audit in corporate governance; Introduce the wahaha company size and business situation, present situation and main existing problems of internal audit and puts forward Suggestions and countermeasures and so on four aspects of in-depth study, and combined with the actual situation of enterprises, in order to solve the problems of the company in the internal audit provides Suggestions and countermeasures.
Key words: internal audit; corporate governance; Wahaha Enterprises
目录
1.内部审计的概述及在企业治理中的地位和作用…………….. 8
1.3.1内部审计在企业治理中的参谋作用……………….. 8
1.3.2内部审计在企业治理中的制约作用……………….. 8
1.3.3内部审计在企业治理中的监督作用……………….. 9
2.2娃哈哈内部审计制度设置情况………………………. 9
2.3娃哈哈公司内部审计中存在的问题…………………… 9
2.3.1内部审计重视度不够高………………………… 9
2.3.2内部审计人员配置不合理……………………… 10
2.3.3内部审计缺乏独立性………………………… 10
3.针对娃哈哈公司在内部审计中的问题提出对策和建议………. 10
3.2改善内部审计机构的人员配置，提高内部审计人员的素质…. 11
参考文献………………………………………… 12
