本文選題：企業(yè)經(jīng)營者 + 經(jīng)濟責(zé)任審計��； 參考：《吉林大學(xué)》2008年碩士論文

【摘要】： 企業(yè)經(jīng)濟責(zé)任審計是指審計部門對企業(yè)經(jīng)營者任職期間所在企業(yè)的資產(chǎn)、負債、損益情況的真實性、合法性、效益性以及有關(guān)經(jīng)濟活動應(yīng)當負有的經(jīng)濟責(zé)任所進行的審計監(jiān)督、見證和評價的活動,是在企業(yè)財務(wù)收支審計的基礎(chǔ)上,把審計結(jié)果人格化,將審計結(jié)果落實到人的經(jīng)濟責(zé)任上。中國的企業(yè)經(jīng)營者的經(jīng)濟責(zé)任審計最初來源于我國的經(jīng)濟體制改革和相繼產(chǎn)生的干部體制,最初是從廠長(經(jīng)理)離任審計開始的,經(jīng)過一段時間的實踐,初步積累了經(jīng)驗,建立和完善了相應(yīng)的規(guī)章制度,逐步發(fā)展到現(xiàn)在的對黨政領(lǐng)導(dǎo)干部的經(jīng)濟責(zé)任審計。 審計之后要對審計結(jié)果進行評價,由此構(gòu)建了一個評價模型,根據(jù)審計結(jié)果,對被審計的企業(yè)經(jīng)營者的經(jīng)濟責(zé)任情況,進行定性定量分析。論文中的審計評價作用有導(dǎo)向作用、量化考核作用和規(guī)范操作作用。 論文首先對經(jīng)濟責(zé)任審計的產(chǎn)生、發(fā)展進行了回顧,列舉了審計工作中存在難點和問題,在闡述原有經(jīng)濟責(zé)任審計評價存在的不足。論文在參考原有評價方法的基礎(chǔ)上,創(chuàng)造性地將技術(shù)經(jīng)濟學(xué)中資金時間價值的方法運用到模型中,配合層次分析法和模糊評價法,以求更為客觀的評價企業(yè)經(jīng)營者的經(jīng)濟責(zé)任履行情況。最后,將該評價模型應(yīng)用到具體案例中進行。
[Abstract]:The audit of economic responsibility of an enterprise refers to the audit supervision of the assets, liabilities, profits and losses of the enterprises in which the business operators belong during their tenure of office, as well as the authenticity, legitimacy, efficiency, and economic responsibility of the relevant economic activities, The activities of witness and evaluation are to personalize the audit results on the basis of the audit of the financial revenue and expenditure of the enterprise and to put the audit results into the economic responsibility of the people. The audit of the economic responsibility of Chinese enterprises and managers originated from the reform of the economic system and the successive cadre system in China. At first, the audit began with the outgoing audit of the factory director (manager). After a period of practice, the experience was initially accumulated. Established and improved the corresponding rules and regulations, gradually developed to the party and government leading cadres of economic responsibility audit. Based on the audit results, an evaluation model is constructed. According to the audit results, the economic responsibility of the audited enterprise managers is analyzed qualitatively and quantitatively. The audit evaluation function in the paper has the guiding function, the quantification appraisal function and the standard operation function. Firstly, the paper reviews the emergence and development of economic responsibility audit, enumerates the difficulties and problems in the audit work, and expounds the shortcomings of the original economic responsibility audit evaluation. On the basis of referring to the original evaluation methods, the paper creatively applies the method of the time value of funds in the technical economics to the model, cooperating with the analytic hierarchy process (AHP) and the fuzzy evaluation method. In order to evaluate the economic responsibility of business operators more objectively. Finally, the evaluation model is applied to specific cases.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.47;F272

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 金明莉;國有企業(yè)領(lǐng)導(dǎo)干部經(jīng)濟責(zé)任審計研究[D];南京理工大學(xué);2011年

2 劉婧哲;基于內(nèi)部控制的國有企業(yè)經(jīng)濟責(zé)任審計研究[D];黑龍江大學(xué);2012年

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本文編號：1830452