【摘要】： 經(jīng)濟責(zé)任審計是在我國特定時期政治體制、經(jīng)濟體制改革的產(chǎn)物,是審計機關(guān)接受政府部門的委托,依據(jù)國家法律法規(guī)和相關(guān)政策,審計領(lǐng)導(dǎo)干部任職期間所在部門和單位財政收支、財務(wù)收支真實性、合法性和效益性,以及領(lǐng)導(dǎo)干部本人對有關(guān)經(jīng)濟活動應(yīng)負(fù)有的責(zé)任,借以評價領(lǐng)導(dǎo)干部經(jīng)濟責(zé)任履行情況的較高層次的監(jiān)督活動。 盡管我國經(jīng)濟責(zé)任審計已經(jīng)進(jìn)行了十幾年,但是由于其審計對象的復(fù)雜性,經(jīng)濟責(zé)任審計的一些法律法規(guī)不是很健全等因素,使得經(jīng)濟責(zé)任審計中存在許多問題需要解決。 本文分五部分對國有企業(yè)領(lǐng)導(dǎo)人的經(jīng)濟責(zé)任審計進(jìn)行了探討。第一部分從經(jīng)濟責(zé)任審計的基本概念出發(fā),通過對經(jīng)濟責(zé)任審計的定義及特點、意義的展述,使得我們對經(jīng)濟責(zé)任審計有了一個初步的了解和認(rèn)識。第二部分主要研究國有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟責(zé)任審計的主體、客體與審計內(nèi)容。這是理論界與實務(wù)界爭論頗多的一個問題。對國有企業(yè)領(lǐng)導(dǎo)人的經(jīng)濟責(zé)任審計應(yīng)由國家審計機關(guān)來審計,還是由國資委進(jìn)行審計,文章中作了詳細(xì)的分析。而關(guān)于國有企業(yè)領(lǐng)導(dǎo)人的經(jīng)濟責(zé)任審計內(nèi)容,筆者認(rèn)為應(yīng)結(jié)合國有企業(yè)本身的特點來進(jìn)行分析,應(yīng)當(dāng)著重于財務(wù)收支真實合法性、內(nèi)控的有效性、重大投資決策效果、企業(yè)的可持續(xù)發(fā)展能力、企業(yè)的創(chuàng)新能力等方面進(jìn)行審查。第三部分討論國有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟責(zé)任審計的時間。關(guān)于國有企業(yè)領(lǐng)導(dǎo)人的經(jīng)濟責(zé)任審計時間,其實在現(xiàn)實審計工作中多數(shù)是先離后審,但是這樣一來對于審計結(jié)果的運用便會大打折扣。我們應(yīng)在充分考慮審計資源和被審計領(lǐng)導(dǎo)干部的具體情況,盡量做到先審計后離任。第四部分探討了經(jīng)濟責(zé)任審計的責(zé)任界定與評價問題。筆者首先界定了經(jīng)濟責(zé)任,指出不同的責(zé)任界定存在的難點及應(yīng)對措施。繼而,指出經(jīng)濟責(zé)任審計評價應(yīng)遵循的五項原則。針對經(jīng)濟責(zé)任審計評價方法,筆者只簡單介紹了比較分析評價法和評分評價法。接下來筆者就經(jīng)濟責(zé)任審計評價中存在的問題進(jìn)行了分析并且提出了一些相應(yīng)的措施。第五部分對經(jīng)濟責(zé)任審計的風(fēng)險和成因進(jìn)行了探討。針對國有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟責(zé)任審計風(fēng)險特有的原因針對性的提出了一些防范措施,確保我國國有企業(yè)領(lǐng)導(dǎo)人的經(jīng)濟責(zé)任審計的風(fēng)險性能在一定程度上降低。
[Abstract]:The audit of economic responsibility is the product of the reform of the political system and the economic system in a specific period of time in our country. It is entrusted by the auditing institutions to government departments and is based on the laws and regulations of the state and related policies. Auditing the financial revenue and expenditure, authenticity, legitimacy and efficiency of the departments and units in which the leading cadres belong during their term of office, and the responsibility of the leading cadres themselves for the relevant economic activities, In order to evaluate the economic responsibility of leading cadres to fulfil the higher level of supervision activities. Although China's economic responsibility audit has been carried out for more than ten years, due to the complexity of its audit object and the fact that some laws and regulations of economic responsibility audit are not perfect, there are many problems in economic responsibility audit that need to be solved. This paper discusses the economic responsibility audit of state-owned enterprise leaders in five parts. The first part is based on the basic concept of economic responsibility audit, through the definition, characteristics and significance of economic responsibility audit, we have a preliminary understanding and understanding of economic responsibility audit. The second part mainly studies the subject, object and audit content of economic responsibility audit of state-owned enterprise leaders. This is a theoretical and practical debate a lot of issues. This paper makes a detailed analysis on whether the audit of the economic responsibility of the leaders of state-owned enterprises should be audited by the state audit institutions or by the SASAC. As for the content of the economic responsibility audit of the leaders of state-owned enterprises, the author thinks that the analysis should be based on the characteristics of the state-owned enterprises themselves, and should focus on the true legitimacy of financial revenue and expenditure, the effectiveness of internal control, and the effect of major investment decisions. The sustainable development ability of the enterprise, the innovation ability of the enterprise and so on are reviewed. The third part discusses the time of economic responsibility audit of state-owned enterprise leaders. As for the time of economic responsibility audit of the leaders of state-owned enterprises, in fact, most of the audit work in reality is to leave the audit before the audit, but in this way, the application of the audit results will be greatly reduced. We should give full consideration to the audit resources and the specific situation of the audited leading cadres and try our best to audit first and then leave the post as far as possible. The fourth part discusses the responsibility definition and evaluation of economic responsibility audit. Firstly, the author defines the economic responsibility and points out the difficulties and countermeasures of different responsibilities. Then, it points out the five principles that should be followed in the evaluation of economic responsibility audit. In view of the evaluation method of economic responsibility audit, the author simply introduces the comparative analysis evaluation method and the scoring evaluation method. Then the author analyzes the problems existing in the evaluation of economic responsibility audit and puts forward some corresponding measures. The fifth part discusses the risks and causes of economic responsibility audit. Aiming at the special reasons of the economic responsibility audit risk of the leaders of state-owned enterprises, this paper puts forward some preventive measures to ensure that the risk of the economic responsibility audit of the leaders of state-owned enterprises can be reduced to a certain extent.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.47

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王宇捷;;國有企業(yè)領(lǐng)導(dǎo)經(jīng)濟責(zé)任審計研究[J];河北金融;2012年06期

相關(guān)會議論文 前1條

1 ;商業(yè)銀行經(jīng)濟責(zé)任審計實踐與研究[A];全國內(nèi)部審計理論研討優(yōu)秀論文集2011[C];2012年

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本文編號：2232531