發(fā)布時間：2018-05-28 01:44

  本文選題：離任經濟責任審計 + 問題　； 參考：《寧夏大學》2017年碩士論文

【摘要】：自1985年以來,為加強對國有企業(yè)領導干部的監(jiān)督管理,國資委明確提出對國有企業(yè)的主要領導要進行離任經濟責任審計的審計模式。從最早期的廠長承包經營責任審計開始,中國已經在發(fā)展完善中走過了 30余年的時光。作為我國特有的一種審計模式,離任期經濟責任審計不僅要對單位的財務收支進行檢查,更要從各種經濟活動著眼,審核、評價被審計單位對各項經濟資源的利用情況,并以審計結果為基礎對責任人進行客觀評價。然而,在“逢離必審”成為常態(tài)化的今天,仍然出現了大量“帶病上崗”的領導干部。自十八大以來,已有不少大型國企領導落馬。盡管這些領導干部在升遷過程中接受過多次內外部審計,但終究未能“安全著陸”。究其原因,這是由于行業(yè)內部審計機構體制不健全、監(jiān)督關系不明確,導致審計獨立性缺失等問題造成離任審計流于形式本文采用理論研究與實證分析相結合的方法,在分析離任經濟責任審計相關理論方法的基礎上,結合N公司離任審計工作的實際情況,對國企內部針對離任經濟責任審計開展過程中出現的問題及原因進行研究,認為因內審機構隸屬關系不合理、審計力量不足、“先審后離”制度未有效實施等原因,造成審計成果利用率低、審計職責不能有效發(fā)揮。通過結合理論,提出由董事會管理內審機構、建立完善的離任審計評價體系、健全整改機制等方法,來保證離任經濟責任審計工作的有效性,對完善審計職能,提高約束力有著重要作用。
[Abstract]:Since 1985, in order to strengthen the supervision and management of the leading cadres of state-owned enterprises, SASAC has clearly put forward the audit mode of economic responsibility audit for the main leaders of state-owned enterprises. Since the earliest management responsibility audit, China has been through more than 30 years of development and perfection. As a unique audit mode in our country, the audit of economic responsibility from the term of office should not only check the financial income and expenditure of the unit, but also examine and evaluate the utilization of various economic resources by the audited units from various economic activities. And on the basis of audit results to the objective evaluation of the responsible person. However, in the "every trial" has become a norm today, there are still a large number of "sick posts" of leading cadres. Since the 18th National Congress, there have been many large-scale state-owned leaders down. Despite repeated internal and external audits, these leaders failed to land safely. The reason is that the internal audit institution system is not perfect, the supervision relationship is not clear, and the audit independence is not clear. This paper adopts the method of combining theoretical research and empirical analysis. On the basis of analyzing the relevant theories and methods of outgoing economic responsibility audit, combined with the actual situation of N company's outgoing audit, this paper studies the problems and reasons in the process of carrying out the audit of outgoing economic responsibility in state-owned enterprises. It is considered that the utilization of audit results is low and the audit responsibility can not be effectively brought into play because of unreasonable subordinate relationship of internal audit institutions, insufficient audit power, and the failure of effective implementation of the system of "first audit after leaving". By combining the theory, this paper puts forward some methods, such as managing the internal audit organization by the board of directors, establishing a perfect auditing evaluation system and perfecting the mechanism of rectification and so on, so as to ensure the effectiveness of the audit work of the outgoing economic responsibility and perfect the audit function. Increasing binding power plays an important role.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.47

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本文編號：1944744