本文選題：效益審計(jì) + EVA　； 參考：《重慶大學(xué)》2006年碩士論文

【摘要】： 國(guó)家審計(jì)署在其制定的《審計(jì)署2003至2007年審計(jì)工作發(fā)展規(guī)劃》中提出“實(shí)行財(cái)政財(cái)務(wù)收支的真實(shí)合法審計(jì)與效益審計(jì)并重,逐年加大效益審計(jì)份量,爭(zhēng)取到2007年,投入效益審計(jì)力量占整個(gè)審計(jì)力量的一半左右”。這是國(guó)家審計(jì)事業(yè)蓬勃發(fā)展的結(jié)果,預(yù)示著審計(jì)工作開始由糾錯(cuò)防弊向效益性、效果性轉(zhuǎn)變,效益審計(jì)將成為現(xiàn)代審計(jì)的主流,代表審計(jì)工作的發(fā)展方向。然而,如何進(jìn)行效益審計(jì),效益審計(jì)的評(píng)價(jià)體系如何建立,是當(dāng)前審計(jì)理論界爭(zhēng)論的焦點(diǎn)。本論文的主旨在于通過實(shí)際案例辦法對(duì)這些問題進(jìn)行系統(tǒng)的探討。 本論文在對(duì)當(dāng)前國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行系統(tǒng)分析后,發(fā)現(xiàn)當(dāng)前研究的欠缺點(diǎn),即結(jié)合我國(guó)實(shí)情的效益審計(jì)評(píng)價(jià)體系研究。并以此為論文的鍥入點(diǎn),開始系統(tǒng)的研究。 首先,本論文在綜合前人的研究成果基礎(chǔ)上,對(duì)經(jīng)濟(jì)效益審計(jì)的實(shí)質(zhì)進(jìn)行了分析,明確了以EVA指標(biāo)為效益審計(jì)評(píng)價(jià)指標(biāo),以統(tǒng)計(jì)描述預(yù)測(cè)數(shù)據(jù)作為評(píng)價(jià)指標(biāo)標(biāo)準(zhǔn);其次運(yùn)用因果分析法,描述出EVA與銷售收入的邏輯線性關(guān)系;然后通過銷售收入對(duì)經(jīng)濟(jì)利潤(rùn)進(jìn)行預(yù)測(cè),并應(yīng)用經(jīng)濟(jì)利潤(rùn)價(jià)值評(píng)估模型對(duì)企業(yè)價(jià)值進(jìn)行評(píng)估;最后利用評(píng)估結(jié)果展開效益審計(jì),發(fā)現(xiàn)公司存在的問題及原因,并找出解決途徑。 效益審計(jì)是在傳統(tǒng)審計(jì)中發(fā)展出來的,又高于傳統(tǒng)審計(jì)的新型審計(jì)。它是一項(xiàng)系統(tǒng)的工作,從尋找方法判斷經(jīng)營(yíng)效益優(yōu)劣到發(fā)現(xiàn)問題,從分析問題存在原因到提出解決方案,一直到監(jiān)視解決方案的實(shí)施及后續(xù)情況研究,都是其工作的一部分。 本文通過研究得出結(jié)論:應(yīng)用EVA指標(biāo)衡量公司經(jīng)營(yíng)效益合理可行,應(yīng)用因果分析法描述的經(jīng)濟(jì)利潤(rùn)與銷售收入關(guān)系準(zhǔn)確可靠,而且根據(jù)銷售收入的預(yù)測(cè)能夠很好的預(yù)測(cè)未來各期的經(jīng)濟(jì)利潤(rùn),從而可以應(yīng)用經(jīng)濟(jì)利潤(rùn)價(jià)值評(píng)估模型評(píng)價(jià)出公司價(jià)值,為正確判斷公司經(jīng)濟(jì)效益的優(yōu)劣提供了理論基礎(chǔ)。
[Abstract]:The National Audit Department , in its audit work development plan for 2003 - 2007 , put forward " the real legal audit and benefit audit of financial revenue and expenditure " , which is the result of the vigorous development of national audit . This is the result of the vigorous development of national audit . This is the focus of the debate in the current audit theory . However , how to carry out the efficiency audit and benefit audit is the focus of the debate in the current audit theory . The main purpose of this paper lies in the systematic discussion of these problems through practical case approach .









After systematic analysis of the current research situation at home and abroad , this paper finds out the current research deficiency point , that is , the research of the evaluation system of the benefit audit of our country ' s actual situation .









First , on the basis of comprehensive predecessors ' research achievements , the paper analyzes the essence of economic benefit audit , and makes clear the logical linear relationship between EVA and sales revenue based on EVA index , then forecasts the economic profit by means of causal analysis method , and evaluates the enterprise value through profit value evaluation model . Finally , it finds out the problems and causes of the company and finds out the solution .









Benefit audit is developed in the traditional audit , which is higher than that of traditional auditing . It is a systematic work . From the search method , it is a part of its work .









Through the research , it is concluded that the application of EVA index to measure the company ' s operational benefit is reasonable and feasible , and the relationship between the economic profit and the sales revenue as described by the causal analysis method is accurate and reliable , and the economic profit of each period can be predicted well according to the forecast of sales revenue , so that the economic profit value evaluation model can be applied to evaluate the value of the company and provide a theoretical basis for correctly judging the advantages and disadvantages of the economic benefits of the company .
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 朱宇峰;論高鐵項(xiàng)目國(guó)家審計(jì)與風(fēng)險(xiǎn)管控體系的結(jié)合[D];西南交通大學(xué);2012年

2 金學(xué);密云電網(wǎng)改造項(xiàng)目經(jīng)濟(jì)評(píng)價(jià)研究[D];南華大學(xué);2012年

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本文編號(hào)：1962615