本文關(guān)鍵詞：國(guó)有M公司經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究　出處：《遼寧大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)工作是企業(yè)的自我約束機(jī)制,是現(xiàn)代企業(yè)制度的重要組成部分。經(jīng)濟(jì)責(zé)任的審計(jì)伴隨著我國(guó)政治、經(jīng)濟(jì)、文化的發(fā)展而發(fā)展,是我國(guó)審計(jì)事業(yè)發(fā)展過(guò)程中的重要事項(xiàng)。我國(guó)今后審計(jì)工作中的一個(gè)重要任務(wù),就是建立健全經(jīng)濟(jì)責(zé)任審計(jì)制度。實(shí)際上,在企業(yè)中開(kāi)展經(jīng)濟(jì)責(zé)任審計(jì),對(duì)于企業(yè)負(fù)責(zé)人的廉政建設(shè),企業(yè)的健康發(fā)展,社會(huì)主義市場(chǎng)經(jīng)濟(jì)制度的建立健全具有重要的作用。 我國(guó)經(jīng)濟(jì)責(zé)任審計(jì)的研究還剛剛起步,可供借鑒的經(jīng)驗(yàn)并不多,經(jīng)濟(jì)責(zé)任審計(jì)的理論基礎(chǔ)和實(shí)踐運(yùn)用過(guò)程中,還存在很多問(wèn)題需要解決。經(jīng)濟(jì)責(zé)任的審計(jì)在社會(huì)中扮演著越來(lái)越重要的角色,其評(píng)價(jià)結(jié)果也用來(lái)作為對(duì)企業(yè)負(fù)責(zé)人任免、考核和獎(jiǎng)懲的參考。因此,不論從理論還是實(shí)踐角度,建立一套科學(xué)合理的經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系勢(shì)在必行。 本文采取定性分析與定量分析相結(jié)合的方法對(duì)M公司經(jīng)濟(jì)責(zé)任審計(jì)的評(píng)價(jià)指標(biāo)體系進(jìn)行了研究。本文在對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的相關(guān)理論和近年來(lái)對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的具體實(shí)踐經(jīng)驗(yàn)的基礎(chǔ)上,對(duì)M公司及其下屬的不同類(lèi)型和不同性質(zhì)的企業(yè)進(jìn)行的調(diào)研,了解了M公司經(jīng)濟(jì)責(zé)任審計(jì)的現(xiàn)狀,分析了審計(jì)中存在的問(wèn)題,致力于這些問(wèn)題的解決,并且遵循重要性的原則,我們?yōu)镸公司建立了一套能夠滿(mǎn)足公司發(fā)展要求的經(jīng)濟(jì)責(zé)任審計(jì)的評(píng)價(jià)指標(biāo)體系,不同類(lèi)型不同性質(zhì)的企業(yè)采用不同的評(píng)價(jià)指標(biāo)評(píng)分方法,將具體指標(biāo)量化,并咨詢(xún)相關(guān)專(zhuān)家為各評(píng)價(jià)指標(biāo)設(shè)置了合適的權(quán)重比例,以求對(duì)負(fù)責(zé)人經(jīng)濟(jì)責(zé)任的履行情況進(jìn)行科學(xué)的評(píng)價(jià)。
[Abstract]:The audit of economic responsibility is the self-restraint mechanism of enterprises and an important part of modern enterprise system. The audit of economic responsibility develops with the development of politics, economy and culture in our country. It is an important task in the process of the development of audit in our country. An important task in the future audit work of our country is to establish and perfect the audit system of economic responsibility. In fact, we should carry out the audit of economic responsibility in enterprises. It plays an important role in the construction of a clean and honest enterprise, the healthy development of the enterprise and the establishment and perfection of the socialist market economy system. The research of economic responsibility audit in our country is still in its infancy and there is not much experience to be used for reference. The theoretical basis and practical application of economic responsibility audit are in the process. There are still many problems to be solved. The audit of economic responsibility plays a more and more important role in the society, and its evaluation results are also used as a reference for the appointment and removal, assessment and reward and punishment of the responsible persons of the enterprise. It is imperative to establish a set of scientific and reasonable economic responsibility audit evaluation index system from both theory and practice. This paper adopts the method of qualitative analysis and quantitative analysis to study the evaluation index system of M company's economic responsibility audit. On the basis of practical experience. Through the investigation of M Company and its enterprises of different types and different properties, the author understands the present situation of M Company's economic responsibility audit, analyzes the problems existing in the audit, and devotes to the solution of these problems. And follow the principle of importance, we have established a set of economic responsibility audit evaluation index system for M company to meet the requirements of the company's development. Different types and different nature of enterprises adopt different evaluation index scoring method, quantify the specific indicators, and consult relevant experts to set the appropriate weight ratio for each evaluation index. In order to the person in charge of the implementation of economic responsibility for scientific evaluation.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F239.47

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