【摘要】：X市是重要的省會城市,屬于我國西北部重要的行政區(qū)劃,該市經(jīng)濟(jì)責(zé)任審計工作始于1999年,國有企業(yè)負(fù)責(zé)人經(jīng)責(zé)審計一向是X市經(jīng)濟(jì)責(zé)任審計的重點(diǎn),二十年來在加強(qiáng)干部管理監(jiān)督、促進(jìn)領(lǐng)導(dǎo)干部履職盡責(zé)和推進(jìn)黨風(fēng)廉政建設(shè)方面做出了突出貢獻(xiàn),然而在經(jīng)濟(jì)責(zé)任審計認(rèn)識方面、評價指標(biāo)體系構(gòu)建方面、評價方法應(yīng)用方面,仍存在很多不足之處。在經(jīng)濟(jì)責(zé)任審計理論研究和工作實(shí)踐中,針對國有企業(yè)負(fù)責(zé)人進(jìn)行經(jīng)濟(jì)責(zé)任審計評價具有重要的意義,因而需要構(gòu)建適合X市國有企業(yè)負(fù)責(zé)人的評價指標(biāo)體系和評價方法。本文通過回顧國企負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計評價指標(biāo)和評價方法的研究現(xiàn)狀,詳細(xì)分析其重要地位和作用,并在全面梳理國有企業(yè)負(fù)責(zé)人現(xiàn)行評價指標(biāo)的基礎(chǔ)上,針對審計評價中存在的不科學(xué)、不統(tǒng)一等問題,系統(tǒng)地提出了包括國有企業(yè)負(fù)責(zé)人任期經(jīng)營管理的財務(wù)績效和經(jīng)營管理的合規(guī)性在內(nèi)的兩大維度的審計評價體系,采用定性和定量的方法來構(gòu)建國企負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計的評價指標(biāo)體系,克服了目前突出存在的評價指標(biāo)體系不統(tǒng)一、評價方法不完善等問題的不足,并運(yùn)用文獻(xiàn)研究法、模糊層次分析法、案例分析法對該體系的運(yùn)用等內(nèi)容進(jìn)行了全面的探討,初步構(gòu)筑了一個理論上較為科學(xué)、實(shí)踐上具有一定可行性的財務(wù)評價體系,在國有企業(yè)負(fù)責(zé)人經(jīng)濟(jì)責(zé)任審計評價內(nèi)容、評價指標(biāo)體系建構(gòu)的放大和評價指標(biāo)體系內(nèi)容的鄧方面進(jìn)行了創(chuàng)新。
[Abstract]:City X is an important provincial capital city, which belongs to the important administrative district of northwest China. The audit of economic responsibility of the city began in 1999. The responsible person in charge of state-owned enterprises has always been the focal point of the audit of economic responsibility of city X. In the past two decades, they have made outstanding contributions in strengthening the management and supervision of cadres, promoting the leading cadres to perform their duties with due diligence and promoting the building of a clean and honest party. However, in terms of the understanding of economic responsibility audit, the construction of the evaluation index system, and the application of evaluation methods, There are still many shortcomings. In the theoretical research and practice of economic responsibility audit, it is of great significance to evaluate the economic responsibility audit for the persons in charge of state-owned enterprises, so it is necessary to construct the evaluation index system and evaluation method suitable for the principals of state-owned enterprises in X city. This paper reviews the status quo of the evaluation index and evaluation method of the economic responsibility audit of the state-owned enterprise leaders, analyzes its important position and function in detail, and on the basis of comprehensively combing the current evaluation index of the responsible person in the state-owned enterprise, In view of the unscientific and inconsistent problems in audit evaluation, this paper systematically puts forward two dimensions of audit evaluation system, including the financial performance of the head of the state-owned enterprise in charge of tenure management and the compliance of operation and management. The qualitative and quantitative methods are used to construct the evaluation index system of the economic responsibility audit of the responsible persons of state-owned enterprises, which overcomes the shortcomings of the present outstanding problems, such as the inconsistency of the evaluation index system and the imperfect evaluation method, and applies the literature research method. The fuzzy analytic hierarchy process (AHP), the case analysis method and so on have carried on the comprehensive discussion to this system and so on, has preliminarily constructed a financial evaluation system which is scientific in theory and feasible in practice. In the state-owned enterprise responsible person in charge of economic responsibility audit evaluation content, the evaluation index system construction magnification and evaluation index system content Deng aspect has carried on the innovation.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.47

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