本文選題：離任經(jīng)濟(jì)責(zé)任審計(jì) + 問題��； 參考：《寧夏大學(xué)》2017年碩士論文

【摘要】：自1985年以來,為加強(qiáng)對(duì)國(guó)有企業(yè)領(lǐng)導(dǎo)干部的監(jiān)督管理,國(guó)資委明確提出對(duì)國(guó)有企業(yè)的主要領(lǐng)導(dǎo)要進(jìn)行離任經(jīng)濟(jì)責(zé)任審計(jì)的審計(jì)模式。從最早期的廠長(zhǎng)承包經(jīng)營(yíng)責(zé)任審計(jì)開始,中國(guó)已經(jīng)在發(fā)展完善中走過了 30余年的時(shí)光。作為我國(guó)特有的一種審計(jì)模式,離任期經(jīng)濟(jì)責(zé)任審計(jì)不僅要對(duì)單位的財(cái)務(wù)收支進(jìn)行檢查,更要從各種經(jīng)濟(jì)活動(dòng)著眼,審核、評(píng)價(jià)被審計(jì)單位對(duì)各項(xiàng)經(jīng)濟(jì)資源的利用情況,并以審計(jì)結(jié)果為基礎(chǔ)對(duì)責(zé)任人進(jìn)行客觀評(píng)價(jià)。然而,在“逢離必審”成為常態(tài)化的今天,仍然出現(xiàn)了大量“帶病上崗”的領(lǐng)導(dǎo)干部。自十八大以來,已有不少大型國(guó)企領(lǐng)導(dǎo)落馬。盡管這些領(lǐng)導(dǎo)干部在升遷過程中接受過多次內(nèi)外部審計(jì),但終究未能“安全著陸”。究其原因,這是由于行業(yè)內(nèi)部審計(jì)機(jī)構(gòu)體制不健全、監(jiān)督關(guān)系不明確,導(dǎo)致審計(jì)獨(dú)立性缺失等問題造成離任審計(jì)流于形式本文采用理論研究與實(shí)證分析相結(jié)合的方法,在分析離任經(jīng)濟(jì)責(zé)任審計(jì)相關(guān)理論方法的基礎(chǔ)上,結(jié)合N公司離任審計(jì)工作的實(shí)際情況,對(duì)國(guó)企內(nèi)部針對(duì)離任經(jīng)濟(jì)責(zé)任審計(jì)開展過程中出現(xiàn)的問題及原因進(jìn)行研究,認(rèn)為因內(nèi)審機(jī)構(gòu)隸屬關(guān)系不合理、審計(jì)力量不足、“先審后離”制度未有效實(shí)施等原因,造成審計(jì)成果利用率低、審計(jì)職責(zé)不能有效發(fā)揮。通過結(jié)合理論,提出由董事會(huì)管理內(nèi)審機(jī)構(gòu)、建立完善的離任審計(jì)評(píng)價(jià)體系、健全整改機(jī)制等方法,來保證離任經(jīng)濟(jì)責(zé)任審計(jì)工作的有效性,對(duì)完善審計(jì)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(xué)位授予單位】：寧夏大學(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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