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境外资产风险导向内部审计战略体系构建研究——基于防范国有资产流失视角
引用本文:张惠琴,杨瑚.境外资产风险导向内部审计战略体系构建研究——基于防范国有资产流失视角[J].北京工业大学学报(社会科学版),2017,17(3).
作者姓名:张惠琴  杨瑚
作者单位:1. 天水师范学院 商学院,甘肃 天水,741001;2. 兰州大学 管理学院,兰州,730000
基金项目:2016年甘肃省哲学社会科学规划项目资助
摘    要:在"一带一路"国家战略背景下,以国企境外资产内部审计战略管理为研究对象,从防范国有资产流失视角出发,在分析风险导向内部审计战略相关理论研究价值和动因的基础上,结合国企境外资产流失严重和国际投资环境复杂化现状,设计和构建了一个以防范国有资产流失为重点,风险管理为导向,集总体战略、组织战略和运作战略为一体的系统化、动态化内部审计战略规划体系,力图为实现国企境外资产保值增值提供保证;并从4个方面对国企境外资产内部审计战略体系构建提出了具体建议.

关 键 词:一带一路  国有企业  境外资产  审计监控  风险防范

Study on the Strategic System Construction of Internal Audit About Overseas Assets Risk Oriented: Based on the Preventive Perspective of the Loss of State-owned Assets
ZHANG Hui-qin,YANG Hu.Study on the Strategic System Construction of Internal Audit About Overseas Assets Risk Oriented: Based on the Preventive Perspective of the Loss of State-owned Assets[J].Journal of Beijing Polytechnic University(Social Sciences Edition),2017,17(3).
Authors:ZHANG Hui-qin  YANG Hu
Abstract:In the background of "the Belt and Road" under the national strategy,based on the strategic management of internal audit about state-owned enterprises foreign assets as the research object,from the perspective of preventing the loss of state assets,and based on the analyzing the value and motivation of related theories about risk oriented internal audit strategy,combined with the reality analysis about the serious overseas assets erosion in the state-owned enterprises and the complicated international investment environment,the systematic and dynamic strategic planning system of internal audit of state-owned enterprises about overseas assets is put forward,which aims to prevent the loss of the state-owned assets as the key point,risk management as the guide,and which includes overall,organization and operation strategy as a whole.The strategic planning system aims to provide a guarantee to maintain and increase the value of the foreign assets of the state-owned enterprises.And it also puts forward the specific recommendations on the design and construction of the internal audit strategic system of the state-owned enterprises foreign assets from 4 aspects.
Keywords:the belt and road  state-owned enterprises  overseas assets  audit monitoring  risk-prevention
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