基于價值鏈的企業(yè)內部審計方法體系構建.pdf

1、學位論文創(chuàng)新性聲明本人聲明所呈交的學位論文是我個人在導師指導下進行的研究工作及取得的研究成果。盡我所知，除了文中特別加以標注和致謝中所羅列的內容以外，論文中不包含其他人已經發(fā)表或撰寫過的研究成果：也不包含為獲得西安石油大學或其它教育機構的學位或證書而使用過的材料。與我一同工作的同志對本研究所做的任何貢獻均已在論文中做了明確的說明并表示了謝意。申請學位論文與資料若有不實之處，本人承擔一切相關責任。論文作者簽名：盤型∑日期：加侈6，印學位論

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3、ect：ToConstrusttheSystemofInternalAuditofEnterprisesBasedonValueChainSpeehlty：ManagementScienceandEngineeringName：YuanBin(signatu豫)lj逝廛!絲InstrIlctor：zha。xua蚰in(si驢atII聃￡型＆益鯉厶ABS’I’RAC’11Valuechainisamodembusinessmanageme

4、ntviewwhichdissects，comprehendsandintensifiesthebusinessvaluewiththeapplicationtothetheoryofthechaintoenhancethecompetitivenessofenterprisesBasedontheangleofvaluechainmanagementandcombiningwiththevalue—addedfunctionofint

5、ernalauditthispaperinnovativelyfromthevaluechaillperspectivewiththeanalysisoftwoaspectsproblemsconfrontedwithenterprisesof0111“countrycurrentlytriestoestablishthebusinessinternalauditgovernancemechanismandtoconstructaset

6、ofeffectivebusinessinternalauditmethodsystembothbasedonthevaluechainFirstofall，thispaperintroducestheresearchbackground，purpose&significance，andresearchmentalityandcontent，andthenexpoundsthetheoryfoundationofvaluechainma

7、nagementandinternalauditinteractionfromdifferentanglesanddifferentlevelsAnditcomprehensivelyanalyzesthesituationofthepresentbusinessinternalauditofourcountryindepthanddissectsthechallengesconfrontedbothinthenewsituationa

8、ndinthenewenvironmentItstartedfromthenatureofinternalauditorientedbythevaluechain，itcentersonthestructuringofbusinessinternalauditmethodsystembasedonthevaluechainonthefoundationoftheestablishmentofinternalauditobjectives

9、，principlesorientedbythevaluechainThelastpartasanexampleofPetroChinathispaperanalyzesthebasicelementsofthewholePetroChinainthevaluechainindetailandappliestothePetroChinavaluechainactivities、viⅡltheconstructedmethodsystem

10、，fllroughtheexplorationofthecreationanddistributionofthePetroChinavaluechain，lookingfortheregularitiesofdistributionofthePetroChinaindustrychainandtheexplorationofmanagementactivityorientationofthePetroChinavaluechainAtt

11、helastpartofthischapteritsummariesthenewideasofthebusinessinternalauditmethodsystemandbringsforwardtheshortcomingsandtheimprovingsuggestionsKeywords：ValueChain，InternalAuditMethodSystem，OilCompanyThesis：appHcafionstudyII