本文關(guān)鍵詞：國有企業(yè)經(jīng)濟(jì)責(zé)任審計的應(yīng)用　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：文章探討了在國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟(jì)責(zé)任審計在國有大中型企業(yè)的國有資產(chǎn)監(jiān)管中應(yīng)處于的位置，指出由于國有企業(yè)領(lǐng)導(dǎo)人和管理層收購、決策失誤、企業(yè)改革中的不規(guī)范、經(jīng)營管理不善等原因造成的國有資產(chǎn)嚴(yán)重流失的現(xiàn)狀，審計肩負(fù)著對國有資產(chǎn)安全和有效性進(jìn)行監(jiān)管的重要職責(zé)。在國有企業(yè)審計中企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計，提出防止國有資產(chǎn)流失的對策，加強(qiáng)國有經(jīng)營責(zé)任制和約束機(jī)制，建立健全企業(yè)監(jiān)督機(jī)制，改革管理體制的弊端。 近年來，隨著國有企業(yè)轉(zhuǎn)改制工作的全面實施，我國國有企業(yè)格局出現(xiàn)了較大的變化。與此同時，為適應(yīng)地方經(jīng)濟(jì)發(fā)展，，國有控股公司經(jīng)營業(yè)務(wù)包括：投資、融資、城市基礎(chǔ)設(shè)施建設(shè)以及作為城市公共事業(yè)出資者的身份對相關(guān)企業(yè)進(jìn)行管理，直接關(guān)系到了國計民生的關(guān)鍵所在。因此更加突現(xiàn)出了國有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計在國有資本運(yùn)作中應(yīng)當(dāng)起到的作用。通過國有企業(yè)經(jīng)濟(jì)責(zé)任審計，可以給予企業(yè)經(jīng)營者正確的評價，堅持“摸清家底、揭露問題、促進(jìn)發(fā)展”的審計思路，為國有企業(yè)發(fā)展中所面臨的問題提出對策，指出國有企業(yè)經(jīng)營管理中存在的問題和漏洞，對國有企業(yè)領(lǐng)導(dǎo)人員在任職期間的管理水平進(jìn)行評價，為國有企業(yè)在今后改革中不斷發(fā)展和前進(jìn)。
[Abstract]:This paper probes into the position of economic responsibility audit of leaders in state-owned enterprises in the supervision of state-owned assets in large and medium-sized state-owned enterprises, and points out that due to the buy-out of leaders and management of state-owned enterprises, the decision-making is wrong. The current situation of the serious loss of state-owned assets caused by the non-standardization of enterprise reform, poor management and other reasons. Audit shoulders the important responsibility of supervising the safety and effectiveness of state-owned assets. In the audit of state-owned enterprises, the economic responsibility audit of enterprise leaders puts forward countermeasures to prevent the loss of state-owned assets. Strengthen the state-owned management responsibility system and restraint mechanism, establish and perfect the enterprise supervision mechanism, reform the malpractice of the management system. In recent years, with the overall implementation of the transformation of state-owned enterprises, the pattern of state-owned enterprises in China has changed greatly. At the same time, in order to adapt to the development of local economy, state-owned holding companies operate business including: investment. Financing, urban infrastructure construction, as well as the identity of the public sector as a contributor to the management of the relevant enterprises. It is directly related to the key of the national economy and the people's livelihood. Therefore, the economic responsibility audit of the leaders of state-owned enterprises should play a role in the operation of state-owned capital. We can give the enterprise managers a correct evaluation, adhere to the audit idea of "find out the family background, expose the problems and promote the development", and put forward the countermeasures for the problems faced in the development of the state-owned enterprises. This paper points out the problems and loopholes in the operation and management of state-owned enterprises, and evaluates the management level of the leaders of state-owned enterprises during their term of office, so as to continuously develop and advance in the future reform of state-owned enterprises.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.47;F276.1

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