【摘要】： 企業(yè)經(jīng)濟責任審計,是指依據(jù)國家規(guī)定的程序、方法和要求,對企業(yè)負責人任職期間其所在企業(yè)資產(chǎn)、負債和損益等的真實性、合法性和效益性及重大經(jīng)營決策等有關經(jīng)濟活動,以及執(zhí)行國家有關法律法規(guī)情況和應當負有的經(jīng)濟責任所進行的監(jiān)督和評價活動。開展企業(yè)經(jīng)濟責任審計的主要目的是為了適應出資人監(jiān)督工作的需要,加強對企業(yè)負責人的責任監(jiān)督,建立與完善企業(yè)負責人經(jīng)濟責任的審計認定制度,客觀評價企業(yè)負責人任職期間的經(jīng)營業(yè)績與經(jīng)濟責任,為企業(yè)負責人的任用、考核和獎懲提供參考依據(jù),促進企業(yè)加強和改善經(jīng)營管理,保證國有資產(chǎn)安全和國有資本保值增值1。 經(jīng)濟責任審計評價是指根據(jù)財務基礎審計結果和企業(yè)績效評價結果,綜合考慮企業(yè)負責人任期內(nèi)影響企業(yè)發(fā)展的相關因素,對企業(yè)負責人任期的經(jīng)營業(yè)績與經(jīng)濟責任進行客觀公正的分析和評價2。 本文主要貢獻在于立足于企業(yè)經(jīng)濟責任審計評價主體的角度,以國有企業(yè)負責人為研究客體,對我國國有企業(yè)經(jīng)濟責任審計評價系統(tǒng)進行了分析論述,在系統(tǒng)論的指導下,構建了經(jīng)濟責任審計評價系統(tǒng),力求為經(jīng)濟責任審計模式提供一個可參考的評價系統(tǒng)架構;以平衡記分卡業(yè)績評價系統(tǒng)作為指導性框架,參考了企業(yè)效績評價指標體系,遵循了平衡協(xié)調(diào)的理念,對經(jīng)濟責任審計評價系統(tǒng)中的核心要素(評價指標)進行了分類與選擇,提出了構建基于平衡模式的經(jīng)濟責任審計評價指標體系,從財務績效、資產(chǎn)管理等八個維度對經(jīng)濟責任審計所需評價指標進行了選擇,力圖對企業(yè)負責人任期內(nèi)的經(jīng)營業(yè)績與經(jīng)濟責任的履行情況進行全面、客觀、公正、合理的評價。 本文第一部分為導論部分,介紹了經(jīng)濟責任審計評價系統(tǒng)研究背景、現(xiàn)狀、研究方法等內(nèi)容,明確了開展經(jīng)濟責任審計評價對于加強干部的監(jiān)督管理、促進黨風廉政建設、維護財經(jīng)秩序、推進依法治國進程的重要意義。 本文第二部分是經(jīng)濟責任審計評價基本理論。首先對一些基本的概念進行了界定,然后運用委托-代理理論、系統(tǒng)理論對經(jīng)濟責任審計評價和評價系統(tǒng)做出了理論上的分析。委托-代理理論引發(fā)了經(jīng)濟責任審計評價之需求,系統(tǒng)理論為經(jīng)濟責任審計評價系統(tǒng)的構建提供了理論支撐。最后提出在設計經(jīng)濟責任審計評價系統(tǒng)時需遵循的三大基本理念。 本文第三部分以系統(tǒng)論為指導構建了經(jīng)濟責任審計評價系統(tǒng),力求為經(jīng)濟責任審計模式提供一個可參考的評價系統(tǒng)架構。在構建該評價系統(tǒng)時,既注意了系統(tǒng)要素的完整性,更注重了系統(tǒng)要素之間關系的內(nèi)在邏輯性。該評價系統(tǒng)由評價目標、評價原則、評價主體、評價客體、評價內(nèi)容與重點、評價依據(jù)、評價標準、評價指標、評價方法、評價結果報告共10個要素組成,它既是一個開放的系統(tǒng),也是一個具有反饋回路的、帶有控制、調(diào)節(jié)功能的評價系統(tǒng)。 本文第四部分提出了構建基于平衡模式的經(jīng)濟責任審計評價指標體系,該指標體系以平衡記分卡業(yè)績評價系統(tǒng)作為指導性框架,突出了整體、權變、平衡三大設計原則,從財務績效、資產(chǎn)管理、行政管理、經(jīng)營管理、發(fā)展創(chuàng)新、廉潔自律、社會貢獻、環(huán)境保護八個維度對經(jīng)濟責任審計所需評價指標進行了分類與選擇,力圖建立一個可供參考的經(jīng)濟責任審計評價指標體系。 本文第五部分分析了經(jīng)濟責任審計未來發(fā)展趨勢,并針對性地提出了具體建議。
[Abstract]:Enterprise economic responsibility audit refers to the relevant economic activities such as the authenticity, legality and efficiency of the assets, liabilities, gains and losses of the enterprise in which the person in charge of the enterprise is in office, the major business decisions, and the economic responsibility for the implementation of relevant laws and regulations of the state and the economic responsibility that should be borne during his or her term of office, in accordance with the procedures, methods and requirements prescribed by the state. The main purpose of carrying out the economic responsibility audit of enterprises is to meet the needs of the supervisory work of the investors, to strengthen the responsibility supervision of the responsible persons of enterprises, to establish and improve the system of auditing the economic responsibility of the responsible persons of enterprises, and to objectively evaluate the operating performance and economic responsibility of the responsible persons of enterprises during their tenure. The appointment, assessment, rewards and punishments of the responsible persons of enterprises provide a reference basis for promoting enterprises to strengthen and improve management, ensure the safety of state-owned assets and preserve and increase the value of state-owned capital.
Economic responsibility audit evaluation refers to the objective and impartial analysis and evaluation of the business performance and economic responsibility of the person in charge of an enterprise during his term of office according to the financial basis audit results and the enterprise performance evaluation results.
The main contribution of this paper is to analyze and discuss the economic responsibility audit evaluation system of state-owned enterprises in China from the perspective of the main body of economic responsibility audit evaluation and the person in charge of state-owned enterprises as the research object. Under the guidance of the system theory, this paper constructs the economic responsibility audit evaluation system, and strives to provide a model for economic responsibility audit. This paper takes the Balanced Scorecard Performance Evaluation System as the guiding framework, refers to the enterprise performance evaluation index system, follows the concept of balanced coordination, classifies and selects the core elements (evaluation indicators) in the economic responsibility audit evaluation system, and puts forward the economic responsibility based on the balanced model. The evaluation index system of appointment audit is selected from eight dimensions, such as financial performance and asset management, in order to evaluate comprehensively, objectively, impartially and reasonably the performance of business performance and economic responsibility during the tenure of an enterprise leader.
The first part of this paper is the introduction part. It introduces the research background, current situation and research methods of the economic responsibility audit evaluation system, and clarifies the important significance of carrying out the economic responsibility audit evaluation for strengthening the supervision and management of cadres, promoting the construction of a clean and Honest Party style, maintaining financial and economic order, and promoting the process of governing the country according to law.
The second part of this paper is the basic theory of economic responsibility audit evaluation. Firstly, some basic concepts are defined, and then the principal-agent theory is used to analyze the economic responsibility audit evaluation and evaluation system theoretically. The construction of economic responsibility audit evaluation system provides theoretical support. Finally, three basic concepts that should be followed in the design of economic responsibility audit evaluation system are put forward.
The third part of this paper constructs the economic responsibility audit evaluation system under the guidance of the system theory, and tries to provide a reference evaluation system framework for the economic responsibility audit model. Objective, evaluation principle, evaluation subject, evaluation object, evaluation content and emphasis, evaluation basis, evaluation criteria, evaluation index, evaluation method and evaluation result report are composed of 10 elements. It is not only an open system, but also an evaluation system with feedback loop, control and adjustment function.
The fourth part of this paper puts forward the construction of economic responsibility audit evaluation index system based on the balanced model. The index system takes the Balanced Scorecard performance evaluation system as the guiding framework, highlighting the overall, contingent, balanced three major design principles, from financial performance, asset management, administrative management, business management, development and innovation, integrity and self-discipline, and social. The eight dimensions of environmental protection classify and select the evaluation indicators for economic responsibility audit, and try to establish a reference index system for economic responsibility audit.
The fifth part of this paper analyzes the future development trend of economic responsibility audit and puts forward specific suggestions.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.47

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本文編號：2225602