Study On Listed Military Enterprise Internal Auditing System Of China

In recent years, as China’s market-oriented reforms continuous deepening and strengthening, increasing the management requirements of the military enterprises, listing military enterprises as an important part of the enterprise, innovation of China’s military enterprises operation and management mode, and constantly improve the ality of economic operation to achieve the strategic objectives of the restructuring and development of military enterprises in China. In this case, the internal audit as a the operator monitoring mechanism of the military enterprises listed, charged with the important responsibility to improve internal control, and strengthen internal risk control and improve the level of enterprise operations management. In addition, globalization and integration of the military industry trend has listed military enterprises from all aspects of our internal audit put forward new demands, our military enterprises listed only improve their own internal audit system quickly, learn from world-class military listed companies advanced internal audit system construction experience, to quickly enhance their international competitiveness, and quickly improve internal control ability to the world of military enterprises increasingly competitive context, the establishment of a good model of sustainable development, and to occupy a favorable position in the future development.In this paper, the use of standardized research method, objectives, methods and means, as well as the listing of the military industrial enterprises, the concept of internal audit and the internal audit system of military enterprises listed, the principle expounded the concept of internal audit; combined with a listing of military enterprises of internal audit for the case military enterprises internal audit in the foreign market as a frame of reference, and learn from foreign listing requirements and the actual operation of the internal audit system of military enterprises based on the exploration of listed problems and root causes of internal audit system of military enterprises, and finally integrated analysis bold perspective, and to provide policy recommendations to promote the healthy development of the system of internal audit of listed military enterprises in China. The specific content of this paper consists of five parts: first, the introduction part. This chapter introduces the thesis writing background, motivation, and theoretical circles at home and abroad on the research results of the internal audit of listed military enterprises summarized overview, finally elaborated thesis ideas, lack of method content and paper and outlook. Second, the theoretical analysis part. This chapter focuses on the basic concepts of the internal audit theory and its connotation. The listed military enterprises internal audit concept, connotation and characteristics. Third, the listed military enterprises in China, the internal audit system basic overview of the state. This chapter focuses on the main problems of China’s military enterprises listed internal audit system in the environment of global financial integration, and analyze the root cause of these problems. A company, for example, the analysis of the problems and the reasons for the internal audit of listed companies. Fourth, the foreign military enterprises listed internal audit system experience and learn from. In this chapter, mainly the construction and development of some developed countries listed military enterprises internal audit system. Positioning from the audit department set functions, organizational structure and other aspects of the successful experience of these companies. Fifth, China listed military enterprises improve the policy recommendations of the internal audit system.