【摘要】：近年來，隨著政策性破產(chǎn)工作的收尾，大部分國(guó)有企業(yè)順利完成破產(chǎn)終結(jié)，以破產(chǎn)重組為契機(jī)，進(jìn)一步優(yōu)化了國(guó)有經(jīng)濟(jì)結(jié)構(gòu)。一批成長(zhǎng)性較好的市屬骨干企業(yè)積極引進(jìn)國(guó)內(nèi)外戰(zhàn)略投資者，通過重組上市、合資合作、相互參股等多種途徑，加大了母公司層面的股權(quán)多元化改造力度，國(guó)有企業(yè)股權(quán)多元化趨勢(shì)明顯。衡陽市國(guó)有企業(yè)從股權(quán)構(gòu)成來講，有投資國(guó)有企業(yè)的中國(guó)建材、中國(guó)兵工集團(tuán)等中央企業(yè)，也有美國(guó)亞新科工業(yè)技術(shù)有限公司等外資企業(yè)，部分國(guó)有企業(yè)還存在職工持股現(xiàn)象。衡陽市國(guó)資監(jiān)管企業(yè)由全資公司、控股公司、參股公司及其以下層面各分、子公司組成，性質(zhì)較為復(fù)雜。 本文首先從理論和實(shí)踐論述了國(guó)內(nèi)外國(guó)資審計(jì)監(jiān)管現(xiàn)狀，引申出本文研究的理論基礎(chǔ)，即公司治理理論、委托代理理論、分權(quán)制衡理論、公共財(cái)政理論、免疫系統(tǒng)理論，并提出將國(guó)有企業(yè)按三維模型分類；其次分析了衡陽市國(guó)資審計(jì)監(jiān)管現(xiàn)狀，指出了目前衡陽市國(guó)資審計(jì)監(jiān)管在績(jī)效審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)、內(nèi)部控制審計(jì)、審計(jì)監(jiān)督機(jī)制和審計(jì)人才隊(duì)伍方面存在的問題；再次針對(duì)上述問題提出相應(yīng)的對(duì)策，包括運(yùn)用國(guó)資審計(jì)監(jiān)督的多維方法、分層分類模式、監(jiān)管長(zhǎng)效機(jī)制、監(jiān)管評(píng)價(jià)體系等方面。然后，，將上述對(duì)策應(yīng)用于A公司的具體審計(jì)實(shí)踐中，以驗(yàn)證對(duì)策的有效性。研究結(jié)論表明，轉(zhuǎn)變審計(jì)理念，站在服務(wù)企業(yè)、促推發(fā)展角度，分層分類，結(jié)合具體實(shí)際情況，運(yùn)用多維審計(jì)方法進(jìn)行的審計(jì)活動(dòng)取得的效果明顯。最后，提出了觀念、方式、信息聯(lián)動(dòng)等方面的建議。
[Abstract]:In recent years, with the end of policy bankruptcy, most state-owned enterprises have successfully completed the end of bankruptcy, taking bankruptcy restructuring as an opportunity to further optimize the structure of the state-owned economy. A group of municipal backbone enterprises with good growth have actively introduced domestic and foreign strategic investors through reorganization and listing, joint venture cooperation, mutual equity participation and other ways, which have increased the transformation of equity diversification at the parent company level, and the trend of equity diversification in state-owned enterprises is obvious. As far as the equity composition of Hengyang state-owned enterprises is concerned, there are Chinese building materials invested in state-owned enterprises, China military Industry Group and other central enterprises, as well as foreign-funded enterprises such as American Yaxinke Industrial Technology Co., Ltd., and some state-owned enterprises still have the phenomenon of employee shareholding. Hengyang state-owned regulatory enterprises are composed of wholly-owned companies, holding companies, shareholding companies and their subsidiaries. This paper first discusses the present situation of state-owned audit supervision at home and abroad from theory and practice, and extends the theoretical basis of this paper, that is, corporate governance theory, principal-agent theory, decentralization and balance theory, public finance theory, immune system theory, and proposes to classify state-owned enterprises according to three-dimensional model. Secondly, it analyzes the present situation of state-owned audit supervision in Hengyang City, points out the existing problems in performance audit, economic responsibility audit, internal control audit, audit supervision mechanism and audit talent team, and puts forward the corresponding countermeasures for the above problems, including the use of multi-dimensional method of state-owned audit supervision, hierarchical classification model, supervision and long-term mechanism, supervision and evaluation system and so on. Then, the above countermeasures are applied to the specific audit practice of A company to verify the effectiveness of the countermeasures. The results show that the audit activities carried out by multi-dimensional audit method have achieved obvious results by changing the audit concept, standing in the service enterprise, promoting the development angle, classifying the layers and classifying the actual situation. Finally, some suggestions on concept, mode and information linkage are put forward.
【學(xué)位授予單位】：南華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F123.7;F239.4

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