發(fā)布時(shí)間：2018-08-30 20:53

【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)是一種自我監(jiān)督約束機(jī)制,同時(shí)也是當(dāng)今我國企業(yè)制度組成中必不可少的一部分。隨著我國政治、經(jīng)濟(jì)、文化的發(fā)展,經(jīng)濟(jì)責(zé)任審計(jì)工作也在不斷發(fā)展,已經(jīng)成為我國審計(jì)事業(yè)發(fā)展中的重要內(nèi)容。逐步改善和健全經(jīng)濟(jì)責(zé)任審計(jì)制度成為我國今后審計(jì)工作中一項(xiàng)意義重大的任務(wù)。國有商業(yè)銀行基層開展經(jīng)濟(jì)責(zé)任審計(jì),會(huì)促進(jìn)支行行長的廉政建設(shè)及更好的經(jīng)營建設(shè),創(chuàng)造更多的經(jīng)濟(jì)效益和良好的企業(yè)形象。經(jīng)濟(jì)責(zé)任審計(jì)是具有中國特色的審計(jì)模式,發(fā)展時(shí)間較短,理論基礎(chǔ)和業(yè)務(wù)實(shí)踐中,仍有許多方面需要完善。目前,經(jīng)濟(jì)責(zé)任審計(jì)在社會(huì)中發(fā)揮著越來越重要的作用,尤其是國有商業(yè)銀行基層行長的經(jīng)濟(jì)責(zé)任審計(jì)對其提職、任免等產(chǎn)生重要影響。隨著時(shí)代和經(jīng)濟(jì)的發(fā)展,多年前的經(jīng)濟(jì)責(zé)任審計(jì)指標(biāo)體系考核方面已不全面,需要根據(jù)目前的業(yè)務(wù)特點(diǎn)、要求,完善現(xiàn)有的評價(jià)指標(biāo)體系,這對進(jìn)一步深化和提升理論研究與滿足社會(huì)實(shí)踐工作具有重要的現(xiàn)實(shí)意義。本文首先梳理回顧了經(jīng)濟(jì)責(zé)任審計(jì)的理論基礎(chǔ)和相關(guān)概念,做好充分的理論準(zhǔn)備基礎(chǔ)。然后,分析國有商業(yè)銀行基層行長經(jīng)濟(jì)責(zé)任審計(jì)的現(xiàn)狀,和指標(biāo)存在的問題,并將現(xiàn)有指標(biāo)體系進(jìn)行完善。根據(jù)改進(jìn)原則,對四個(gè)方面的指標(biāo)包括業(yè)務(wù)經(jīng)營管理方面、重大決策事項(xiàng)、黨風(fēng)廉政建設(shè)及業(yè)務(wù)風(fēng)險(xiǎn)防范與內(nèi)控管理進(jìn)行完善。最后,是案例分析部分。對A支行行長劉xx在任職期間進(jìn)行了經(jīng)濟(jì)責(zé)任審計(jì)評價(jià),充分發(fā)揮經(jīng)濟(jì)責(zé)任審計(jì)的監(jiān)督、評價(jià)、約束等作用,并提出了合理化建議。
[Abstract]:Economic responsibility audit is not only a self-supervision and restraint mechanism, but also an indispensable part of the enterprise system in our country. With the development of politics, economy and culture, the audit of economic responsibility has become an important part of the development of audit in our country. Improving and perfecting the audit system of economic responsibility gradually becomes a significant task in the future audit work of our country. Carrying out economic responsibility audit at the grass-roots level of state-owned commercial banks will promote the clean government construction and better management construction of the governor of the branch bank, and create more economic benefits and a good enterprise image. Economic responsibility audit is an audit mode with Chinese characteristics, which has a short development time. There are still many aspects to be perfected in the theoretical basis and business practice. At present, economic responsibility audit plays a more and more important role in the society, especially the economic responsibility audit of the grassroots governors of state-owned commercial banks has an important impact on their promotion, appointment and removal. With the development of the times and economy, the evaluation of economic responsibility audit index system is not comprehensive many years ago, so it is necessary to perfect the existing evaluation index system according to the present business characteristics. It is of great practical significance to further deepen and enhance the theoretical research and meet the needs of social practice. Firstly, this paper reviews the theoretical basis and related concepts of economic responsibility audit, and makes sufficient theoretical preparation basis. Then, it analyzes the present situation of the economic responsibility audit of the state-owned commercial banks' grassroots governors, and the problems existing in the indicators, and perfects the existing index system. According to the principle of improvement, this paper consummates the indexes of four aspects, such as business management, important decision items, the construction of party style and clean government, business risk prevention and internal control management. Finally, it is the case analysis part. In this paper, Liu xx, president of Branch A, is evaluated by economic responsibility audit during his term of office, giving full play to the functions of supervision, evaluation and restraint of economic responsibility audit, and puts forward some reasonable suggestions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F239.47

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本文編號：2214262