会计学院知识库

随着社会经济的不断发展，各行各业的竞争愈发激烈。如何增加企业价值以保障企业处于竞争中的有利地位，是企业迫切需要解决的问题之一。增值型内部审计是内部审计理论上的重要突破，也是内部审计未来的发展趋势。将增值型内部审计与价值链理论相结合，加强对价值链活动的管理和监督，有利于实现资源的合理配置、改善企业的经营管理，进而增加企业价值。

本文以案例分析法为主，结合文献研究法，基于价值链展开对XD企业增值型内部审计的研究。首先，在界定概念后，明确了增值型内部审计与内部审计的区别，介绍了相关的理论基础。其次，以XD企业为例进行分析，结果表明XD企业内部审计目前存在有独立性弱、工作流程不规范、未与价值链紧密结合、未充分发挥增值作用等问题。在上述问题的基础上，基于价值链对XD企业内部审计进行重塑，为XD企业构建增值型内部审计体系，围绕基础环节和辅助环节的风险因素建立了相应的指标。最后，分析XD企业应用增值型内部审计的情况并为其顺利实施提出了贯彻增值型内部审计理念、加快内部审计转型速度、强化价值链管理和风险管理、推进内部审计数字化建设等保障措施。

本文的主要目的有两个：第一，将理论与实践相结合，通过对XD企业增值型内部审计的应用分析，帮助XD企业优化价值链，提高风险管理能力，实现价值增值；第二，通过对XD企业基于价值链的增值型审计应用探讨，能够为其他制造业企业增值发展和战略规划提供经验借鉴。

With the continuous development of social economy, competition in various industries is becoming increasingly fierce. How to increase enterprise value so as to ensure that enterprises are in a favorable position in competition is one of the issues that enterprises urgently need to solve. Value-added internal audit is an important breakthrough in the theory of internal audit, and it is also the future development trend of internal audit. Embedding value-added internal audit into the process of value chain analysis and strengthening the management and supervision of value chain activities is conducive to achieving the rational allocation of resources, improving the operation and management of enterprises, and thereby increasing enterprise value.

Based on the value chain theory, this article uses the case analysis method to study the value-added internal audit of the XD enterprise. Firstly, research shows that XD's internal audit currently has problems such as weak independence, non-standard workflow, lack of close integration with the value chain, and insufficient value-added. In response to the above issues, this study reshaped the internal audit system of the XD based on the value chain theory, and built a value-added internal audit index system around the risk factors in the basic and auxiliary links of the value chain. Finally, this study analyzes the application situation of value-added internal audit in the XD and proposes safeguards for its smooth implementation, such as implementing the value-added internal audit concept, accelerating the transformation speed of internal audit, strengthening value chain management and risk management, and promoting the digital construction of internal audit.

There are two main purposes of this article. Firstly, analyzing the application situation of value-added internal audit in the XD can help the XD optimize the value chain, improve risk management capabilities, and achieve value added; Secondly, exploring the application of value-added auditing based on the value chain in the XD can provide experience for value-added development and strategic planning of other manufacturing enterprises.