發(fā)布時(shí)間：2018-03-05 23:09

  本文選題：國(guó)有企業(yè)　切入點(diǎn)：經(jīng)濟(jì)責(zé)任　出處：《暨南大學(xué)》2002年碩士論文　論文類型：學(xué)位論文

【摘要】： 任期經(jīng)濟(jì)責(zé)任審計(jì)是我國(guó)特定歷史情形下的產(chǎn)物，在國(guó)有企業(yè)改革中發(fā)揮了積極的作用。然而，，任期經(jīng)濟(jì)責(zé)任審計(jì)在理論和實(shí)踐上都還存在各種問(wèn)題，經(jīng)濟(jì)責(zé)任評(píng)價(jià)作為任期經(jīng)濟(jì)責(zé)任審計(jì)的一個(gè)核心內(nèi)容，也存在各種缺陷，如評(píng)價(jià)與企業(yè)目標(biāo)相脫節(jié)，評(píng)價(jià)內(nèi)容過(guò)于狹窄，而且主要著眼于過(guò)去，尚未建立起完善的評(píng)價(jià)指標(biāo)體系等。在國(guó)有企業(yè)產(chǎn)權(quán)結(jié)構(gòu)的基本框架下，如何完善經(jīng)濟(jì)責(zé)任評(píng)價(jià)的理論和方法，有效地發(fā)揮經(jīng)濟(jì)責(zé)任評(píng)價(jià)的作用，成為當(dāng)前審計(jì)界面臨的重要課題。本文以任期經(jīng)濟(jì)責(zé)任審計(jì)中的經(jīng)濟(jì)責(zé)任評(píng)價(jià)為研究對(duì)象，在對(duì)國(guó)有企業(yè)經(jīng)營(yíng)者經(jīng)濟(jì)責(zé)任內(nèi)容進(jìn)行研究的基礎(chǔ)上，對(duì)經(jīng)濟(jì)責(zé)任評(píng)價(jià)涉及的若干問(wèn)題進(jìn)行了分析和探討，并提出了自己的一些看法。 論文分五個(gè)部分： 第一部分在理論分析和實(shí)地調(diào)查的基礎(chǔ)上，探討了國(guó)有企業(yè)經(jīng)營(yíng)者經(jīng)濟(jì)責(zé)任的內(nèi)涵、特征，并對(duì)國(guó)有企業(yè)經(jīng)營(yíng)者經(jīng)濟(jì)責(zé)任的內(nèi)容進(jìn)行了論述。 第二部分探討了經(jīng)濟(jì)責(zé)任評(píng)價(jià)的理論依據(jù)、基本原則和基本步驟，并著重分析了進(jìn)行經(jīng)濟(jì)責(zé)任評(píng)價(jià)應(yīng)當(dāng)分清的幾個(gè)責(zé)任界限。 第三部分回顧了經(jīng)濟(jì)責(zé)任審計(jì)的歷史，分析了當(dāng)前國(guó)有企業(yè)經(jīng)營(yíng)者經(jīng)濟(jì)責(zé)任評(píng)價(jià)存在的主要問(wèn)題。 第四部分圍繞經(jīng)濟(jì)責(zé)任評(píng)價(jià)體系的構(gòu)建，對(duì)經(jīng)濟(jì)責(zé)任評(píng)價(jià)指標(biāo)體系的作用、設(shè)置原則進(jìn)行了研究，并對(duì)構(gòu)建經(jīng)濟(jì)責(zé)任評(píng)價(jià)指標(biāo)體系框架提出了建議。 第五部分概述了本文研究的主要結(jié)論，指出了研究的局限性，提出了有待進(jìn)一步研究和解決的問(wèn)題。
[Abstract]:The term economic responsibility audit is the product of the specific historical situation of our country, and has played an active role in the reform of the state-owned enterprises. However, there are still various problems in the theory and practice of the term economic responsibility audit. As a core content of economic responsibility audit, economic responsibility evaluation also has various defects, such as disconnection between evaluation and enterprise objectives, too narrow evaluation content, and mainly focusing on the past. Under the basic frame of property right structure of state-owned enterprises, how to perfect the theory and method of economic responsibility evaluation, and give full play to the function of economic responsibility evaluation, This paper takes the economic responsibility evaluation of tenure economic responsibility audit as the research object, on the basis of the research on the content of the economic responsibility of the state-owned enterprise operator, Some problems involved in economic responsibility evaluation are analyzed and discussed, and some opinions are put forward. The thesis is divided into five parts:. On the basis of theoretical analysis and field investigation, the first part discusses the connotation and characteristics of the economic responsibility of the managers of state-owned enterprises, and discusses the contents of the economic responsibilities of the managers of state-owned enterprises. The second part discusses the theoretical basis, basic principles and basic steps of economic responsibility evaluation, and focuses on the analysis of several responsibilities that should be clearly defined in the evaluation of economic responsibility. The third part reviews the history of economic responsibility audit and analyzes the main problems existing in the evaluation of the economic responsibility of state-owned enterprise managers. In 4th, the function and setting principles of economic responsibility evaluation index system are studied around the construction of economic responsibility evaluation system, and some suggestions are put forward to construct the framework of economic responsibility evaluation index system. Part 5th summarizes the main conclusions of this study, points out the limitations of the study, and puts forward some problems to be further studied and solved.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.47;F272.91

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 武東萍;國(guó)立大學(xué)校長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];山西財(cái)經(jīng)大學(xué);2011年

本文編號(hào)：1572285