本文關(guān)鍵詞：中國儲備糧管理總公司績效審計研究　出處：《蘭州大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 中國儲備糧管理總公司 績效審計 研究

【摘要】：績效審計是當(dāng)代國家審計的主要發(fā)展方向和重要組成形式�？冃徲嫷哪繕�(biāo)主要是評價管理活動的經(jīng)濟性、效率性和效果性,其發(fā)展引起了審計內(nèi)容和方式的重大變化,審計形態(tài)也呈多元化趨勢。特別是國有企業(yè)績效審計,在我國經(jīng)濟體制轉(zhuǎn)軌的特殊時期,國有企業(yè)績效水平不高、機制體制不健全、企業(yè)責(zé)任履行不到位等問題都較為突出,與此同時,大部分國有企業(yè)又肩負(fù)著一定的社會職能,這就要求國有企業(yè)績效審計突破單一的財務(wù)指標(biāo)評價體系,采用多方面的評價指標(biāo)、財務(wù)指標(biāo)與非財務(wù)指標(biāo)相結(jié)合的多元化指標(biāo)體系。本文選取中國儲備糧總公司作為研究對象,擬從該企業(yè)的內(nèi)外部環(huán)境、財務(wù)指標(biāo)與非財務(wù)指標(biāo)相結(jié)合的多元化指標(biāo)體系等方面對其績效審計模式進行探討,研究此類國有企業(yè)的績效審計內(nèi)容、程序、方法等,為國有企業(yè)績效審計提供一些思路,希望以此促進企業(yè)深化改革,健全制度和完善機制,促進轉(zhuǎn)變經(jīng)濟發(fā)展方式,提高國有企業(yè)經(jīng)濟性、效率性和效果性。
[Abstract]:Performance audit is the main development direction and important form of contemporary national audit. The goal of performance audit is mainly to evaluate the economy, efficiency and effectiveness of management activities. Its development has caused great changes in the contents and methods of audit, and the audit form is also showing a diversified trend. Especially, the performance audit of state-owned enterprises is not high in the special period of economic system transition in our country. Mechanism system is not perfect, corporate responsibility is not in place and other issues are more prominent, at the same time, most state-owned enterprises are shouldering certain social functions. This requires the performance audit of state-owned enterprises to break through the single financial index evaluation system and adopt a variety of evaluation indicators. This paper selects the China Grain Reserve Corporation as the research object, from the internal and external environment of the enterprise. This paper discusses the performance audit mode of financial indicators and non-financial indicators, and studies the contents, procedures and methods of performance audit of such state-owned enterprises. This paper provides some ideas for the performance audit of state-owned enterprises, hoping to promote the enterprises to deepen the reform, perfect the system and perfect the mechanism, promote the transformation of the economic development mode, improve the economy, efficiency and effectiveness of the state-owned enterprises.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.4

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