本文選題：經(jīng)濟(jì)責(zé)任審計(jì) + 經(jīng)濟(jì)責(zé)任　； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：時(shí)代在進(jìn)步,經(jīng)濟(jì)在發(fā)展,各企業(yè)面臨的經(jīng)濟(jì)壞境也越來(lái)越復(fù)雜多樣,相應(yīng)的對(duì)于國(guó)企領(lǐng)導(dǎo)干部的經(jīng)濟(jì)責(zé)任審計(jì)也變得復(fù)雜起來(lái)。領(lǐng)導(dǎo)的經(jīng)濟(jì)責(zé)任審計(jì)可作為衡量領(lǐng)導(dǎo)干部任職期間履職狀況的檢測(cè)標(biāo)準(zhǔn)之一,也可作為一種手段約束高管行為。并且,經(jīng)濟(jì)責(zé)任審計(jì)對(duì)完善領(lǐng)導(dǎo)管理機(jī)制、規(guī)范領(lǐng)導(dǎo)行為,加強(qiáng)廉政建設(shè)、評(píng)價(jià)經(jīng)營(yíng)業(yè)績(jī)、促進(jìn)領(lǐng)導(dǎo)干部遵守財(cái)經(jīng)法規(guī)法紀(jì)也有重大作用。雖然開(kāi)展經(jīng)濟(jì)責(zé)任審計(jì)有諸多好處,可是我國(guó)目前對(duì)于經(jīng)濟(jì)責(zé)任審計(jì)理論的研究很不完善,缺乏一個(gè)可完善的理論體系。目前,現(xiàn)階段的經(jīng)濟(jì)責(zé)任審計(jì)還是參照財(cái)務(wù)收支審計(jì),主要以報(bào)表審計(jì)為基礎(chǔ)確定審計(jì)方案,忽略了審計(jì)業(yè)務(wù)的變化和經(jīng)濟(jì)環(huán)境的復(fù)雜性。因此,就目前的狀況而言,經(jīng)濟(jì)責(zé)任審計(jì)需要在理論方面不斷完善,在制度保障方面盡快法制化,并且在實(shí)踐過(guò)程中不斷規(guī)范。本文以HK物流公司原董事長(zhǎng)汪某的經(jīng)濟(jì)責(zé)任審計(jì)案例為切入點(diǎn),闡述經(jīng)濟(jì)責(zé)任審計(jì)的相關(guān)問(wèn)題。在其母公司W(wǎng)J物流集團(tuán)有限公司集團(tuán)開(kāi)展審計(jì)活動(dòng)中,對(duì)HK原董事長(zhǎng)汪某經(jīng)濟(jì)責(zé)任審計(jì)期間發(fā)現(xiàn)HK物流公司存在重大審計(jì)風(fēng)險(xiǎn),最終查明W在任職期濫用公司權(quán)利,向母公司報(bào)告虛假財(cái)務(wù),造成投資者重大損失。經(jīng)過(guò)對(duì)案例的剖析,從中發(fā)現(xiàn),經(jīng)濟(jì)責(zé)任審計(jì)與他審計(jì)不同,特別是在審計(jì)客體,審計(jì)側(cè)重點(diǎn)方面。具體來(lái)講,經(jīng)濟(jì)責(zé)任審計(jì)的客體是以“人”,而其他審計(jì)更多的關(guān)注報(bào)表數(shù)據(jù)的真實(shí)性、合法性以及準(zhǔn)確性。經(jīng)濟(jì)責(zé)任審計(jì)在規(guī)范高層管理人員經(jīng)濟(jì)行為方面起到重大作用,但是,在經(jīng)濟(jì)責(zé)任審計(jì)理論并不完善和執(zhí)行并不規(guī)范的情況下,不能很好的抑制腐敗,但我們可以在審計(jì)過(guò)程中適時(shí)應(yīng)變的改進(jìn)審查方法以提高審計(jì)質(zhì)量,為反腐提供證據(jù)。
[Abstract]:With the progress of the times and the development of the economy, the economic bad situation faced by the enterprises is becoming more and more complicated, and the corresponding audit of the economic responsibility of the leading cadres of the state-owned enterprises has become more and more complicated. The economic responsibility audit of leaders can be used as one of the test standards to measure the performance of leading cadres during their tenure, and it can also be used as a means to restrain executive behavior. Moreover, the audit of economic responsibility plays an important role in perfecting the leadership management mechanism, standardizing the leadership behavior, strengthening the construction of a clean government, evaluating the performance of the management, and promoting the leading cadres to abide by the laws and regulations of finance and economics. Although there are many advantages in carrying out economic responsibility audit, the current research on the theory of economic responsibility audit in our country is very imperfect and lacks a perfect theoretical system. At present, the audit of economic responsibility still refers to the audit of financial revenue and expenditure, mainly based on the audit of statements, ignoring the changes of audit business and the complexity of economic environment. Therefore, as far as the present situation is concerned, the audit of economic responsibility needs to be perfected in theory, legalized as soon as possible in the aspect of system guarantee, and regulated continuously in the process of practice. Based on the economic responsibility audit case of Wang Mou, the former chairman of HK Logistics Company, this paper expounds the related problems of economic responsibility audit. In the audit activities carried out by WJ Logistics Group Co., Ltd. of its parent company, during the audit of Wang Mou, the former chairman of HK, it was found that there was a major audit risk in the HK logistics company, and finally it was found that W abused the company's rights during his term of office. False financial reporting to the parent company, resulting in significant losses to investors. Through the analysis of the case, it is found that the audit of economic responsibility is different from that of his, especially in the object of audit and the emphasis of audit. Specifically, the object of economic responsibility audit is "person", while other audits pay more attention to the authenticity, legitimacy and accuracy of report data. The audit of economic responsibility plays an important role in standardizing the economic behavior of senior management. However, when the theory of economic responsibility audit is not perfect and the implementation is not standardized, it can not restrain corruption very well. But we can improve the audit method to improve audit quality and provide evidence for anti-corruption.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47;F259.23

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