国有M公司经济责任审计评价指标体系研究

发布时间：2018-01-08 00:01

本文关键词：国有M公司经济责任审计评价指标体系研究　出处：《辽宁大学》2012年硕士论文　论文类型：学位论文

【摘要】：经济责任审计工作是企业的自我约束机制,是现代企业制度的重要组成部分。经济责任的审计伴随着我国政治、经济、文化的发展而发展,是我国审计事业发展过程中的重要事项。我国今后审计工作中的一个重要任务,就是建立健全经济责任审计制度。实际上,在企业中开展经济责任审计,对于企业负责人的廉政建设,企业的健康发展,社会主义市场经济制度的建立健全具有重要的作用。我国经济责任审计的研究还刚刚起步,可供借鉴的经验并不多,经济责任审计的理论基础和实践运用过程中,还存在很多问题需要解决。经济责任的审计在社会中扮演着越来越重要的角色,其评价结果也用来作为对企业负责人任免、考核和奖惩的参考。因此,不论从理论还是实践角度,建立一套科学合理的经济责任审计评价指标体系势在必行。本文采取定性分析与定量分析相结合的方法对M公司经济责任审计的评价指标体系进行了研究。本文在对经济责任审计的相关理论和近年来对经济责任审计的具体实践经验的基础上,对M公司及其下属的不同类型和不同性质的企业进行的调研,了解了M公司经济责任审计的现状,分析了审计中存在的问题,致力于这些问题的解决,并且遵循重要性的原则,我们为M公司建立了一套能够满足公司发展要求的经济责任审计的评价指标体系,不同类型不同性质的企业采用不同的评价指标评分方法,将具体指标量化,并咨询相关专家为各评价指标设置了合适的权重比例,以求对负责人经济责任的履行情况进行科学的评价。
[Abstract]:The audit of economic responsibility is the self-restraint mechanism of enterprises and an important part of modern enterprise system. The audit of economic responsibility develops with the development of politics, economy and culture in our country. It is an important task in the process of the development of audit in our country. An important task in the future audit work of our country is to establish and perfect the audit system of economic responsibility. In fact, we should carry out the audit of economic responsibility in enterprises. It plays an important role in the construction of a clean and honest enterprise, the healthy development of the enterprise and the establishment and perfection of the socialist market economy system. The research of economic responsibility audit in our country is still in its infancy and there is not much experience to be used for reference. The theoretical basis and practical application of economic responsibility audit are in the process. There are still many problems to be solved. The audit of economic responsibility plays a more and more important role in the society, and its evaluation results are also used as a reference for the appointment and removal, assessment and reward and punishment of the responsible persons of the enterprise. It is imperative to establish a set of scientific and reasonable economic responsibility audit evaluation index system from both theory and practice. This paper adopts the method of qualitative analysis and quantitative analysis to study the evaluation index system of M company's economic responsibility audit. On the basis of practical experience. Through the investigation of M Company and its enterprises of different types and different properties, the author understands the present situation of M Company's economic responsibility audit, analyzes the problems existing in the audit, and devotes to the solution of these problems. And follow the principle of importance, we have established a set of economic responsibility audit evaluation index system for M company to meet the requirements of the company's development. Different types and different nature of enterprises adopt different evaluation index scoring method, quantify the specific indicators, and consult relevant experts to set the appropriate weight ratio for each evaluation index. In order to the person in charge of the implementation of economic responsibility for scientific evaluation.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.47

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