本文選題：經(jīng)濟(jì)責(zé)任 + 審計��； 參考：《重慶大學(xué)》2007年碩士論文

【摘要】： 經(jīng)濟(jì)責(zé)任審計是我國特有的審計監(jiān)督形式。經(jīng)過十幾年的發(fā)展,經(jīng)濟(jì)責(zé)任審計已經(jīng)成為我國審計工作中的重要的組成部分。但是對經(jīng)濟(jì)責(zé)任審計的理論研究還略顯薄弱,論文希望能夠在這方面做出貢獻(xiàn)。 論文認(rèn)為認(rèn)識經(jīng)濟(jì)責(zé)任是認(rèn)識經(jīng)濟(jì)責(zé)任審計的開始。經(jīng)濟(jì)責(zé)任人格化的審計對象,意味著經(jīng)濟(jì)責(zé)任審計實(shí)際關(guān)注的是主要負(fù)責(zé)人的經(jīng)濟(jì)責(zé)任,而不是主要責(zé)任人所在單位的經(jīng)濟(jì)責(zé)任。這是經(jīng)濟(jì)責(zé)任審計最根本、最顯著的特點(diǎn)。所以本文以經(jīng)濟(jì)責(zé)任為主線展開研究。 論文經(jīng)過法理分析,對組織責(zé)任與職員責(zé)任進(jìn)行了分析,進(jìn)而發(fā)現(xiàn)經(jīng)濟(jì)責(zé)任具有雙重性,即經(jīng)濟(jì)責(zé)任在概念上包括主要負(fù)責(zé)人的“功”與“過”兩層含義;經(jīng)濟(jì)責(zé)任受主要負(fù)責(zé)人雙重身份的影響,具有了個人與社會兩種屬性。同時,論文對經(jīng)濟(jì)責(zé)任的雙重性的界定、確認(rèn)與評價原則進(jìn)行了分析。在對經(jīng)濟(jì)責(zé)任雙重性認(rèn)識基礎(chǔ)上,建立經(jīng)濟(jì)責(zé)任的評價模型,并利用實(shí)證手段確定模型的組成要素。通過行為學(xué)分析,論文認(rèn)為經(jīng)濟(jì)責(zé)任審計實(shí)際上屬于行為審計。然后將審計對象的實(shí)質(zhì)內(nèi)容進(jìn)行抽象,得出經(jīng)濟(jì)責(zé)任是經(jīng)濟(jì)責(zé)任審計的本質(zhì)審計對象。將困擾經(jīng)濟(jì)責(zé)任審計的倫理問題轉(zhuǎn)變?yōu)榉ɡ韱栴}。 論文希望建立經(jīng)濟(jì)責(zé)任審計的理論體系,使經(jīng)濟(jì)責(zé)任審計理論研究系統(tǒng)化。通過前文的研究,論文認(rèn)定審計對象為經(jīng)濟(jì)責(zé)任審計理論體系的邏輯起點(diǎn)。進(jìn)而論文嘗試著搭建了經(jīng)濟(jì)責(zé)任審計的理論體系。體系包括審計基本理論與審計應(yīng)用理論,以審計對象為起點(diǎn),通過審計規(guī)范相貫通,以審計報告為結(jié)束。論文為解決經(jīng)濟(jì)責(zé)任審計實(shí)踐手段發(fā)展瓶頸,在審計方法論角度下,提出了審計理論體系的實(shí)踐形式——責(zé)任導(dǎo)向的審計模式。 最后本文在以上研究的基礎(chǔ)上,對經(jīng)濟(jì)責(zé)任審計的發(fā)展提出若干政策建議。
[Abstract]:Economic responsibility audit is a unique form of audit supervision in China. After more than ten years of development, economic responsibility audit has become an important part of our audit work. However, the theory of economic responsibility audit is still slightly weak, the paper hopes to contribute to this aspect. The paper thinks that understanding economic responsibility is the beginning of understanding economic responsibility audit. The objective of the personalization of economic responsibility means that the audit of economic responsibility focuses on the economic responsibility of the principal person in charge, not on the economic responsibility of the unit where the principal responsible person belongs. This is the most fundamental and prominent characteristic of economic responsibility audit. Therefore, this paper takes economic responsibility as the main line to carry out the research. Through the legal analysis, the paper analyzes the organizational responsibility and the staff responsibility, and then finds that the economic responsibility has dual character, that is, the concept of economic responsibility includes the two meanings of "merit" and "excess" of the principal responsible person. Economic responsibility is affected by the dual identity of the principal person in charge and has two attributes: individual and society. At the same time, the paper analyzes the definition, confirmation and evaluation principle of the duality of economic responsibility. Based on the understanding of the duality of economic responsibility, the evaluation model of economic responsibility is established, and the elements of the model are determined by empirical means. Through behavioral analysis, the paper thinks that the audit of economic responsibility actually belongs to behavioral audit. Then abstract the substance of audit object and draw the conclusion that economic responsibility is the essential audit object of economic responsibility audit. The ethics problem which puzzles the economic responsibility audit transforms into the legal principle question. The thesis hopes to establish the theoretical system of economic responsibility audit and systematize the theoretical study of economic responsibility audit. Through the previous research, the thesis considers the audit object as the logical starting point of the economic responsibility audit theory system. Then the thesis tries to build a theoretical system of economic responsibility audit. The system includes the basic audit theory and the audit application theory. In order to solve the bottleneck of the development of the practical means of economic responsibility audit, this paper puts forward the practical form of audit theory system-responsibility oriented audit mode under the angle of audit methodology. Finally, on the basis of the above research, this paper puts forward some policy suggestions on the development of economic responsibility audit.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.47

【引證文獻(xiàn)】

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1 林秀紅;;淺議履行好經(jīng)濟(jì)責(zé)任審計監(jiān)督職責(zé)的重要性[J];時代金融;2010年05期

相關(guān)會議論文 前1條

1 李有華;車雪梅;王芳;侯本忠;鄭厚清;王琳t，

本文編號：1851979