本文選題：經(jīng)濟責(zé)任 + 審計評價��； 參考：《電子科技大學(xué)》2012年碩士論文

【摘要】：在我國，對國有企業(yè)領(lǐng)導(dǎo)干部經(jīng)濟責(zé)任審計工作已開展多年，但“經(jīng)濟責(zé)任審計評價難”這一現(xiàn)實始終困擾著企業(yè)內(nèi)部審計機構(gòu)。這一困擾的核心在于，目前缺乏一套科學(xué)合理的經(jīng)濟責(zé)任評價體系，以便全面、科學(xué)、客觀地評價企業(yè)領(lǐng)導(dǎo)干部受托經(jīng)濟責(zé)任的履行情況。可以說，審計評價是經(jīng)濟責(zé)任審計工作的重要內(nèi)容，它既是審計工作的質(zhì)量的體現(xiàn)，又是審計風(fēng)險的載體，同時也是被審計人員和委托人關(guān)注的焦點和熱點。所以，對國有企業(yè)領(lǐng)導(dǎo)干部經(jīng)濟責(zé)任審計評價進行探索，并嘗試在此基礎(chǔ)上建立一套相對合理的指標(biāo)體系意義重大，十分必要。 根據(jù)筆者多年來在一家特大型國有石油工程企業(yè)從事管理工作的經(jīng)驗來看，目前我國尚沒有哪一家石油工程企業(yè)真正建立了統(tǒng)一規(guī)范、定性與定量相結(jié)合的經(jīng)濟責(zé)任審計評價指標(biāo)體系（尤其是定量評價指標(biāo)體系），多數(shù)企業(yè)對領(lǐng)導(dǎo)干部受托經(jīng)濟責(zé)任履行情況的評價，責(zé)任界定缺乏明確依據(jù)，考核標(biāo)準(zhǔn)不具體，評價指標(biāo)及取數(shù)方法不科學(xué)，導(dǎo)致內(nèi)部審計很難對企業(yè)領(lǐng)導(dǎo)人員受托經(jīng)濟責(zé)任履行情況進行全面、客觀地評價。 本文從石油工程企業(yè)實際發(fā)展需求出發(fā)，充分研究了國內(nèi)外相關(guān)文獻，并結(jié)合案例研究，以受托經(jīng)濟責(zé)任理論為基礎(chǔ)，嘗試通過模塊化設(shè)計，引入平衡積分卡、業(yè)務(wù)指南及高壓線等理念，全面構(gòu)建石油工程企業(yè)領(lǐng)導(dǎo)干部經(jīng)濟責(zé)任審計評價指標(biāo)體系。按照這一思路，將經(jīng)濟責(zé)任劃分為兩大模塊：固定模塊包括HSE管理責(zé)任、財務(wù)管理責(zé)任、人力資源管理責(zé)任、合同管理責(zé)任、內(nèi)部控制管理責(zé)任、廉潔從業(yè)及其他管理責(zé)任；變動模塊則包括工程技術(shù)管理責(zé)任、對外合作開發(fā)管理責(zé)任、工程項目管理責(zé)任、科研管理責(zé)任、生產(chǎn)服務(wù)管理責(zé)任、生活服務(wù)管理責(zé)任以及國有控股及集體經(jīng)濟管理責(zé)任等。在此基礎(chǔ)上，進一步引入層次分析法，對經(jīng)濟責(zé)任權(quán)重進行量化，確定主要參數(shù)的選擇及取值。同時，本文還對該審計評價指標(biāo)體系在CQ公司試點應(yīng)用情況進行了案例式研究和分析，重點對重要性判斷問卷調(diào)查表的改進以及層次分析模型評委權(quán)重調(diào)整的情況和效果進行了分析，并根據(jù)分析研究的結(jié)果提出了一系列的研究建議。
[Abstract]:In China, the economic responsibility audit of leading cadres of state-owned enterprises has been carried out for many years, but the reality of "difficult evaluation of economic responsibility audit" has always troubled the internal audit institutions of enterprises.The core of this puzzle lies in the lack of a scientific and reasonable evaluation system of economic responsibility in order to comprehensively, scientifically and objectively evaluate the implementation of the entrusted economic responsibility of leading cadres in enterprises.It can be said that audit evaluation is an important part of economic responsibility audit. It is not only the embodiment of the quality of audit work, but also the carrier of audit risk, and also the focus and hot spot of auditors and clients.Therefore, it is of great significance to explore the evaluation of economic responsibility audit of leading cadres in state-owned enterprises and to establish a relatively reasonable index system on this basis, which is very necessary.According to the author's experience in the management of a large state-owned petroleum engineering enterprise for many years, no petroleum engineering enterprise in our country has really established a unified standard at present.The evaluation index system of economic responsibility audit (especially the quantitative evaluation index system), which combines qualitative and quantitative evaluation, is lack of clear basis for defining responsibility of leading cadres' entrusted economic responsibility, and the assessment standard is not specific.The evaluation index and the method of taking the number are not scientific, which makes it difficult for the internal audit to evaluate comprehensively and objectively the performance of the economic responsibility entrusted to the leaders of the enterprise.Starting from the actual development needs of petroleum engineering enterprises, this paper has fully studied the relevant literature at home and abroad, and combined with the case study, based on the theory of entrusted economic responsibility, tried to introduce the balanced integral card through modularization design.The business guide and high voltage line are used to construct the evaluation index system of economic responsibility audit of leading cadres in petroleum engineering enterprises.According to this idea, the economic responsibility is divided into two modules: the fixed module includes HSE management responsibility, financial management responsibility, human resources management responsibility, contract management responsibility, internal control management responsibility, honest practice and other management responsibilities;The change module includes engineering technology management responsibility, foreign cooperation management responsibility, engineering project management responsibility, scientific research management responsibility, production service management responsibility, life service management responsibility and state-owned holding and collective economic management responsibility.On this basis, the analytic hierarchy process is further introduced to quantify the weight of economic responsibility and determine the selection and value of the main parameters.At the same time, this article also carries on the case study and the analysis to the audit appraisal index system in the CQ company pilot application.This paper mainly analyzes the improvement of the questionnaire of importance judgment and the adjustment of the weight of the judges in the Analytical hierarchy process (AHP) model, and puts forward a series of research suggestions according to the results of the analysis and research.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.47

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本文編號：1750538