本文關(guān)鍵詞： 經(jīng)濟責任審計 措施 制度　出處：《大連理工大學(xué)》2003年碩士論文　論文類型：學(xué)位論文

【摘要】： 內(nèi)部審計作為企業(yè)的自我約束機制，已成為現(xiàn)代企業(yè)制度的重要組成部分，是部門和單位健全內(nèi)部控制制度、維護財經(jīng)紀律、改善經(jīng)營管理、提高經(jīng)濟效益的重要手段。而經(jīng)濟責任審計作為內(nèi)部審計的一項重要內(nèi)容，在促進建立和健全市場經(jīng)濟體制、改革干部監(jiān)管制度、促進領(lǐng)導(dǎo)干部廉潔勤政、從源頭上預(yù)防和治理腐敗等方面具有重要的推動作用。 由于在國有企業(yè)內(nèi)部開展領(lǐng)導(dǎo)干部經(jīng)濟責任審計是近年來才進行的一項審計工作，審計程序的規(guī)范、審計內(nèi)容的把握、審計重點的認定、審計方法的采用及審計評價的標準等都是擺在審計人員面前的新課題。為了深化經(jīng)濟責任審計工作，切實發(fā)揮其重要作用，研究這項工作如何制度化、規(guī)范化意義重大、勢在必行。 本文在對經(jīng)濟責任審計基本理論進行描述的基礎(chǔ)上，通過對遼河油田公司經(jīng)濟責任審計工作的深入調(diào)查，分析其現(xiàn)狀及存在的問題，依據(jù)經(jīng)濟責任審計的現(xiàn)有理論及有關(guān)法律、法規(guī)、制度和政策，借鑒國有企業(yè)的先進內(nèi)部審計經(jīng)驗，，探索適合遼河油田公司經(jīng)濟責任審計工作實際的相應(yīng)對策和措施，以加快企業(yè)制度中內(nèi)部經(jīng)濟責任審計制度建設(shè)的步伐。本文在建立審計運行機制、選用評價指標體系、確立審計評價標準、完善審計方法、加強審計人員素質(zhì)教育及完善審計制度約束等方面作了比較系統(tǒng)的論述。
[Abstract]:As an enterprise self-restraint mechanism, internal audit has become an important part of the modern enterprise system. It is an important part for departments and units to improve their internal control system, maintain financial and economic discipline, and improve their operation and management. Economic responsibility audit, as an important part of internal audit, promotes the establishment and improvement of the market economic system, reforms the cadre supervision system, and promotes the honest and diligent administration of leading cadres. Prevention and control of corruption from the source has an important role in promoting. As the economic responsibility audit of leading cadres within state-owned enterprises is a recent audit work, the audit procedures are standardized, the audit contents are grasped, and the audit focus is recognized. In order to deepen the audit work of economic responsibility and give full play to its important role, it is of great significance to study how to institutionalize this work. It is imperative. Based on the description of the basic theory of economic responsibility audit, this paper analyzes the present situation and existing problems of the economic responsibility audit of Liaohe Oilfield Company through a thorough investigation, and according to the existing theories and relevant laws of economic responsibility audit, Laws, regulations, systems and policies, drawing on the advanced internal audit experience of state-owned enterprises, exploring corresponding countermeasures and measures suitable for the actual economic responsibility audit work of Liaohe Oilfield Company, In order to speed up the construction of the internal economic responsibility audit system in the enterprise system, this paper establishes the audit operation mechanism, selects the evaluation index system, establishes the audit evaluation standard, and consummates the audit method. Strengthening the quality education of auditors and perfecting the restriction of audit system are discussed systematically.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.47

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 張娜;國有商業(yè)銀行行長任期經(jīng)濟責任審計問題探討[D];首都經(jīng)濟貿(mào)易大學(xué);2008年

本文編號：1513608