本文關鍵詞： 國有企業(yè)領導 任期經(jīng)濟責任 審計評價　出處：《電子科技大學》2005年碩士論文　論文類型：學位論文

【摘要】：國有企業(yè)領導人員任期經(jīng)濟責任審計源于我國的經(jīng)濟體制改革和相繼產(chǎn)生的干部體制改革，其最初的實踐形式是80年代中后期開展的廠長、經(jīng)理離任審計。中共中央辦公廳、國務院辦公廳于1999年頒布了《國有企業(yè)及國有控股企業(yè)領導人員任期經(jīng)濟責任審計暫行規(guī)定》，明確要求對國有企業(yè)及國有控股企業(yè)領導人員的任期經(jīng)濟責任進行審計監(jiān)督，并將任期經(jīng)濟責任審計結果作為對干部的調(diào)任、免職、辭職、退休等提出處理意見時的參考依據(jù)。對國有企業(yè)領導人員開展任期經(jīng)濟責任審計是一項新的工作，在我國尚處于起步階段，目前任期經(jīng)濟責任審計在實踐方面還存在很多問題，其中最為突出的就是在任期經(jīng)濟責任審計評價方面，缺乏科學規(guī)范的評價指標體系和評價方法，從而直接影響了審計質(zhì)量，，限制了審計作用的發(fā)揮，所以本文對國有企業(yè)領導人員任期經(jīng)濟責任審計評價方法進行了研究。 論文首先對任期經(jīng)濟責任審計的產(chǎn)生、發(fā)展進行了回顧，闡述了任期經(jīng)濟責任審計評價在實踐中存在的諸多問題，并指出缺乏科學、規(guī)范的任期經(jīng)濟責任審計評價指標體系和評價方法是產(chǎn)生問題的根本原因。其次，為了研究解決該問題，論文在借鑒現(xiàn)有評價方法的基礎上，結合審計工作的特點，利用層次分析法與模糊評價法的原理，創(chuàng)造性地構建了符合我國國情的任期經(jīng)濟責任審計綜合評價模型。該模型共包括定量指標23個，定性指標4個，從而將不同側面、不同性質(zhì)、不同類別的審計評價指標體系融為一體，以量化得分的方式，客觀、公正、直觀地評價國有企業(yè)領導人員任期經(jīng)濟責任履行情況。最后，論文將該評價模型運用于具體審計案例予以檢驗，檢驗結果表明：本文構建的國有企業(yè)領導人員任期經(jīng)濟責任審計綜合評價模型達到了設計要求，既克服了現(xiàn)有評價方法的缺陷，具有理論價值，而且層次分明，操作性強，具有很大的實際運用價值。
[Abstract]:The economic responsibility audit of the leadership of state-owned enterprises for the term of office originates from the reform of the economic system and the successive reform of the cadre system in our country. The initial practice form of the audit is the factory director in the middle and late period of 80s. On 1999, the General Office of the CPC Central Committee and the General Office of the State Council promulgated the interim provisions on the auditing of Economic responsibility for the tenure of leaders of State-owned Enterprises and State-owned holding Enterprises. It is clearly requested to audit and supervise the economic responsibility of the leaders of state-owned enterprises and state-owned holding enterprises, and to take the results of the audit of economic responsibility for tenure as the transfer, removal and resignation of cadres. It is a new job to carry out economic responsibility audit for the leaders of state-owned enterprises, which is still in the initial stage in our country. At present, there are still many problems in the practice of economic responsibility audit of tenure, among which the most prominent one is the lack of scientific and standardized evaluation index system and evaluation method in the evaluation of economic responsibility audit of tenure. Therefore, it directly affects the quality of audit and limits the exertion of audit function. Therefore, this paper studies the evaluation method of economic responsibility audit for the term of leadership of state-owned enterprises. Firstly, the paper reviews the emergence and development of economic responsibility audit for tenure, expounds many problems in the practice of audit evaluation of economic responsibility for tenure, and points out that there is a lack of science. The standard evaluation index system and evaluation method of economic responsibility audit is the root cause of the problem. Secondly, in order to solve the problem, the paper uses the existing evaluation methods for reference. According to the characteristics of audit work and the principle of AHP and fuzzy evaluation method, the comprehensive evaluation model of economic responsibility audit for tenure is constructed creatively according to the situation of our country. The model includes 23 quantitative indexes. Qualitative indicators 4, so that different aspects, different nature, different types of audit evaluation index system into one, in the way of quantitative score, objective, fair. Finally, the paper applies the evaluation model to the specific audit cases to test the performance of the economic responsibility of the leaders of state-owned enterprises. The test results show that the comprehensive evaluation model of the economic responsibility audit of the state-owned enterprise leaders' tenure has met the design requirements, which not only overcomes the defects of the existing evaluation methods, but also has theoretical value and distinct levels. The operation is strong, has the very big practical application value.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.47

【引證文獻】

相關碩士學位論文 前2條

1 李慧;鄉(xiāng)鎮(zhèn)長經(jīng)濟責任審計評價方法研究[D];河南大學;2008年

2 王虹妍;黨政領導干部經(jīng)濟責任審計評價研究[D];西南財經(jīng)大學;2010年

本文編號：1492954