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近年来,国有高速公路企业如何根据自身行业特点不断完善其内部审计制度,一直是理论界和实务界丞待解决的热点问题,随着高速公路建设的大发展,大笔预算资金、养护资金、工程建设资金的管控和监督成为各方关注的焦点。而国有高速公路企业本身“产权”实质所有者的先天缺位,使得此类企业完善其内部审计制度的需求显得尤为迫切。本文紧扣“完善国有高速公路企业内部审计制度”这一主题,选取沪深两市所有19家国有高速公路上市公司为研究对象,采用实证研究的方法,对上述19家公司2013年审计委员会7项指标的运转状况进行数据分析,从而,为完善国有高速公路企业内部审计制度提供借鉴。
In recent years, how state-owned expressway enterprises constantly improve their internal audit system according to their own industry characteristics has always been a hot issue waiting to be solved in both theory and practice circles. With the great development of expressway construction, large budget funds, conservation funds, The control and supervision of construction funds have become the focus of attention of all parties. However, the inherent absence of the real owners of “property rights” in state-owned expressway enterprises makes it particularly urgent for such enterprises to perfect their internal audit system. This article closely linked to the theme of “perfecting the internal audit system of state-owned expressway enterprises”, selected all 19 state-owned expressway listed companies in Shanghai and Shenzhen stock markets as the research object, and adopted the empirical research method to analyze the above 2013 companies’ Committee 7 indicators of the operation status of the data analysis, thus, to improve the state-owned expressway enterprise internal audit system to provide reference.