本文選題：經(jīng)濟(jì)責(zé)任審計(jì) + 國(guó)有企業(yè)　； 參考：《長(zhǎng)安大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)是具有中國(guó)特色的一種審計(jì)制度。在過(guò)去二十多年里,經(jīng)濟(jì)責(zé)任審計(jì)得到了快速的推廣和發(fā)展,為我國(guó)的反腐倡廉、黨風(fēng)廉政建設(shè)等工作發(fā)揮了極大的作用。其中,經(jīng)濟(jì)責(zé)任審計(jì)工作展開(kāi)過(guò)程中,如何建立有效的評(píng)價(jià)一直是重中之重,因?yàn)樵u(píng)價(jià)結(jié)果直接影響著審計(jì)結(jié)果,也決定了審計(jì)工作的公正性、準(zhǔn)確性和有效性。但是目前為止,我國(guó)仍然沒(méi)有明確建立一套完整、有效的審計(jì)評(píng)價(jià)指標(biāo)體系。因此,建立有效、合理的評(píng)價(jià)指標(biāo)體系對(duì)于經(jīng)濟(jì)責(zé)任審計(jì)研究工作具有非常重要的意義。中國(guó)國(guó)民經(jīng)濟(jì)中,國(guó)有企業(yè)是最大的經(jīng)濟(jì)體。在關(guān)鍵行業(yè)和領(lǐng)域占據(jù)著支配地位,是國(guó)民經(jīng)濟(jì)的中堅(jiān)力量。國(guó)有企業(yè)所有權(quán)和經(jīng)營(yíng)權(quán)的分離導(dǎo)致了審計(jì)的產(chǎn)生。所有者和經(jīng)營(yíng)者之間的信息不對(duì)稱,促使了所有者對(duì)經(jīng)營(yíng)者的經(jīng)濟(jì)責(zé)任的評(píng)價(jià)。鑒于國(guó)有企業(yè)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的重要性,本文圍繞國(guó)有企業(yè)領(lǐng)導(dǎo)人員的經(jīng)濟(jì)責(zé)任,通過(guò)梳理相關(guān)文獻(xiàn),在現(xiàn)有理論的基礎(chǔ)上,通過(guò)對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的概念進(jìn)行界定,確定了經(jīng)濟(jì)責(zé)任審計(jì)的內(nèi)容。通過(guò)整理經(jīng)濟(jì)責(zé)任審計(jì)的現(xiàn)狀和存在的問(wèn)題,重新構(gòu)建評(píng)價(jià)指標(biāo)體系,并結(jié)合案例做了驗(yàn)證分析。本文內(nèi)容共分為六個(gè)部分。第一部分為引言,主要包括研究背景與意義、文獻(xiàn)綜述、研究?jī)?nèi)容與方法、創(chuàng)新和不足。研究背景與意義分析了對(duì)分析經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系進(jìn)行研究的必要性;文獻(xiàn)綜述分析了國(guó)內(nèi)外現(xiàn)有理論研究的現(xiàn)狀;研究?jī)?nèi)容與方法初步闡述了本文的主要內(nèi)容和框架;創(chuàng)新和不足簡(jiǎn)單說(shuō)明了本研究的創(chuàng)新和存在的問(wèn)題。第二部分為概念界定與理論基礎(chǔ)。首先對(duì)國(guó)有企業(yè)及國(guó)有企業(yè)領(lǐng)導(dǎo)人、經(jīng)濟(jì)責(zé)任及國(guó)有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任、經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)等概念進(jìn)行了闡述,然后對(duì)委托代理理論、權(quán)利制衡理論和利益相關(guān)者理論進(jìn)行了描述。第三部分為國(guó)有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的現(xiàn)狀及問(wèn)題。通過(guò)對(duì)現(xiàn)行的國(guó)有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計(jì)研究和工作的分析,發(fā)現(xiàn)存在指標(biāo)體系涵蓋內(nèi)容不全面、指標(biāo)體系標(biāo)準(zhǔn)不統(tǒng)一、指標(biāo)體系評(píng)價(jià)方法不完善等問(wèn)題,并對(duì)產(chǎn)生這些問(wèn)題的原因進(jìn)行了分析。第四部分是本文的核心部分,對(duì)國(guó)有企業(yè)領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系進(jìn)行了重構(gòu)。首先對(duì)構(gòu)建原則、思路和指標(biāo)的選取等做了詳細(xì)的分析,在構(gòu)建評(píng)價(jià)指標(biāo)體系時(shí),從管理責(zé)任、經(jīng)營(yíng)責(zé)任、社會(huì)責(zé)任和法紀(jì)責(zé)任四個(gè)維度入手,并對(duì)每個(gè)維度做了細(xì)致的劃分。并對(duì)模糊評(píng)價(jià)法做了簡(jiǎn)單的說(shuō)明。第五部分結(jié)合實(shí)際案例對(duì)本文提出的經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系做了驗(yàn)證分析。第六部分為結(jié)論與展望,對(duì)本文研究?jī)?nèi)容做了總結(jié),并指出本文研究的不足,并針對(duì)經(jīng)濟(jì)責(zé)任審計(jì)工作的研究提出了意見(jiàn)。
[Abstract]:Economic responsibility audit is a kind of auditing system with Chinese characteristics. In the past twenty years, economic responsibility audit has been popularized and developed rapidly, which has played a great role in the work of fighting corruption and building clean government. In the process of economic responsibility audit, how to establish an effective evaluation is always the most important, because the evaluation results directly affect the audit results, but also determine the fairness, accuracy and effectiveness of audit work. But up to now, our country still has not established a set of complete, effective audit evaluation index system. Therefore, the establishment of an effective and reasonable evaluation index system is of great significance to the research of economic responsibility audit. In China's national economy, state-owned enterprises are the largest economy. In key industries and fields occupy a dominant position, is the backbone of the national economy. The separation of ownership and management right of state-owned enterprises leads to audit. The asymmetric information between the owner and the operator impel the owner to evaluate the economic responsibility of the operator. In view of the importance of economic responsibility audit evaluation of state-owned enterprises, this paper defines the concept of economic responsibility audit by combing the relevant literature, on the basis of existing theories, around the economic responsibility of the leaders of state-owned enterprises. Determined the content of economic responsibility audit. Through sorting out the present situation and existing problems of economic responsibility audit, this paper reconstructs the evaluation index system, and makes a verification analysis with a case. This paper is divided into six parts. The first part is the introduction, including the research background and significance, literature review, research content and methods, innovation and deficiencies. The background and significance of the research analyzed the necessity of research on the evaluation index system of economic responsibility audit, literature review and analysis of the current situation of theoretical research at home and abroad, the research content and method of the main content and framework of this paper. Innovation and deficiency simply explain the innovation and existing problems of this study. The second part is the definition of concept and theoretical basis. Firstly, the concepts of state-owned enterprises and their leaders, economic responsibility, economic responsibility of state-owned enterprises and audit evaluation of economic responsibility are expounded, and then the principal-agent theory is discussed. The theory of right balance and stakeholder theory are described. The third part is the state-owned enterprise leader economic responsibility audit appraisal present situation and the question. Through the research and analysis of the current economic responsibility audit of the leaders of state-owned enterprises, it is found that the index system is not comprehensive, the standard of the index system is not uniform, the evaluation method of the index system is not perfect, and so on. The causes of these problems are analyzed. The fourth part is the core part of this paper, which reconstructs the evaluation index system of economic responsibility audit of state-owned enterprise leaders. Firstly, this paper makes a detailed analysis of the principles, ideas and selection of indicators. When constructing the evaluation index system, it starts with four dimensions: management responsibility, social responsibility and legal responsibility, and makes a detailed division of each dimension. The fuzzy evaluation method is simply explained. The fifth part verifies and analyzes the evaluation index system of economic responsibility audit based on practical cases. The sixth part is the conclusion and prospect, summarizes the research content of this paper, points out the deficiency of this study, and puts forward some suggestions on the research of economic responsibility audit.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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