本文選題：受托責(zé)任 + 經(jīng)濟責(zé)任審計�。� 參考：《江蘇大學(xué)》2007年碩士論文

【摘要】： 隨著我國加入世貿(mào)組織和黨中央提出的構(gòu)建和諧社會的總目標(biāo)以后,對國有企業(yè)領(lǐng)導(dǎo)人員有了更新更高的要求。社會主義和諧社會是經(jīng)濟建設(shè)、政治建設(shè)、文化建設(shè)、社會建設(shè)協(xié)調(diào)發(fā)展的社會,是人與人、人與社會、人與自然之間整體和諧的社會。國有企業(yè)領(lǐng)導(dǎo)人員的經(jīng)濟責(zé)任審計工作也要適應(yīng)這種新的環(huán)境變化,進行改革與創(chuàng)新。本文深入分析了國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟責(zé)任審計工作產(chǎn)生的歷史背景以及根本原因,揭示了當(dāng)前國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟責(zé)任審計中存在的問題,在借鑒國內(nèi)外相關(guān)的理論研究成果和實踐經(jīng)驗的基礎(chǔ)上,提出了對國有企業(yè)領(lǐng)導(dǎo)人員進行受托責(zé)任審計而不僅僅是經(jīng)濟責(zé)任審計。受托責(zé)任審計是社會發(fā)展到一定階段的產(chǎn)物,是經(jīng)濟責(zé)任審計的拓展和創(chuàng)新。 本文以規(guī)范性研究為主,實證研究為輔。本文總結(jié)和歸納了國內(nèi)外不同學(xué)者的研究成果,確定了受托責(zé)任審計的基本內(nèi)容,根據(jù)受托責(zé)任審計的內(nèi)容設(shè)計出相關(guān)的指標(biāo),運用模糊數(shù)學(xué)的方法對國有企業(yè)領(lǐng)導(dǎo)人員進行綜合評價,并對指標(biāo)的分類、指標(biāo)的評價原則、權(quán)重的設(shè)計以及綜合評價的方法等內(nèi)容進行了詳細的闡述。通過模糊綜合評價法,能夠更好更全面地評價國有企業(yè)領(lǐng)導(dǎo)人員受托責(zé)任的履行情況。希望本文的研究結(jié)論能對目前我國國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟責(zé)任審計工作有所幫助。
[Abstract]:With China's accession to the WTO and the general goal of building a harmonious society put forward by the CPC Central Committee, the leaders of state-owned enterprises have to have higher and newer requirements. The harmonious society of socialism is a harmonious society of economic construction, political construction, cultural construction and social construction. It is a harmonious society between man and man, between man and society, and between man and nature. The economic responsibility audit of the leaders of state-owned enterprises should adapt to this new environment and carry out reform and innovation. This paper deeply analyzes the historical background and the root causes of the economic responsibility audit of the leaders of the state-owned enterprises, and reveals the problems existing in the economic responsibility audit of the leaders of the state-owned enterprises. Based on the relevant theoretical research results and practical experience at home and abroad, this paper puts forward the fiduciary responsibility audit of the leaders of state-owned enterprises, not just the economic responsibility audit. Fiduciary responsibility audit is the product of social development to a certain stage and the expansion and innovation of economic responsibility audit. This paper is based on normative research, supplemented by empirical research. This paper summarizes and summarizes the research results of different scholars at home and abroad, determines the basic contents of the fiduciary responsibility audit, and designs the relevant indicators according to the content of the fiduciary responsibility audit. The fuzzy mathematics method is used to evaluate the leaders of state-owned enterprises, and the classification of indicators, the evaluation principles of indicators, the design of weights and the methods of comprehensive evaluation are expounded in detail. Through the fuzzy comprehensive evaluation method, it can better and more comprehensively evaluate the performance of the entrusted responsibility of the leaders of the state-owned enterprises. It is hoped that the conclusions of this paper will be helpful to the economic responsibility audit of the leaders of state-owned enterprises.
【學(xué)位授予單位】：江蘇大學(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】

相關(guān)碩士學(xué)位論文 前1條

1 王愷悅;國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟責(zé)任審計評價指標(biāo)體系研究[D];河北大學(xué);2013年

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本文編號：1923124