基于价值的管理视角下黄金矿山企业内部审计提升组织价值增值途径探析

摘要

基于价值的管理是重要的现代企业管理理论之一,内部审计是黄金矿山企业重要的监控手段,二者的有效结合更能保证内部审计发挥作用,实现企业价值增值.基于价值的管理视角,从企业战略规划、内部控制及风险管控等领域详细分析了黄金矿山企业内部审计提升组织价值增值途径,强调了内部审计确认和咨询服务的职能,并通过利用价值发现、分析、评价及创造的价值增值流程,对内部审计业务开展进行了分析.同时,对黄金矿山企业内部审计提升组织价值增值提出了建议,以完善黄金矿山企业组织价值增值途径,实现企业价值最大化.%VBM is one of the important modern enterprise management theories and internal audit is an important monitoring means of gold mining enterprises.Effective combination of the two can guarantee the audit's role in in-creasing enterprise value.Based on VBM perspective,the paper analyzed the ways internal audit of gold mining enter-prises increase organization value,from the aspects of enterprise strategy planning,internal management and risk con-trol,and emphasized the confirmation and consultation functions of the internal audit.And then,by using the value in-crement flow sheet of value discovery,analysis,evaluation and creation,conducting of internal audit business was ana-lyzed.At the same time,suggestions were given on organization value increment by internal audit in gold mining enter-prises to complement the ways of improving it and make the best value out of enterprises.