中国储备粮管理总公司绩效审计研究

发布时间：2018-01-11 18:43

本文关键词：中国储备粮管理总公司绩效审计研究　出处：《兰州大学》2011年硕士论文　论文类型：学位论文

【摘要】：绩效审计是当代国家审计的主要发展方向和重要组成形式。绩效审计的目标主要是评价管理活动的经济性、效率性和效果性,其发展引起了审计内容和方式的重大变化,审计形态也呈多元化趋势。特别是国有企业绩效审计,在我国经济体制转轨的特殊时期,国有企业绩效水平不高、机制体制不健全、企业责任履行不到位等问题都较为突出,与此同时,大部分国有企业又肩负着一定的社会职能,这就要求国有企业绩效审计突破单一的财务指标评价体系,采用多方面的评价指标、财务指标与非财务指标相结合的多元化指标体系。本文选取中国储备粮总公司作为研究对象,拟从该企业的内外部环境、财务指标与非财务指标相结合的多元化指标体系等方面对其绩效审计模式进行探讨,研究此类国有企业的绩效审计内容、程序、方法等,为国有企业绩效审计提供一些思路,希望以此促进企业深化改革,健全制度和完善机制,促进转变经济发展方式,提高国有企业经济性、效率性和效果性。
[Abstract]:Performance audit is the main development direction and important form of contemporary national audit. The goal of performance audit is mainly to evaluate the economy, efficiency and effectiveness of management activities. Its development has caused great changes in the contents and methods of audit, and the audit form is also showing a diversified trend. Especially, the performance audit of state-owned enterprises is not high in the special period of economic system transition in our country. Mechanism system is not perfect, corporate responsibility is not in place and other issues are more prominent, at the same time, most state-owned enterprises are shouldering certain social functions. This requires the performance audit of state-owned enterprises to break through the single financial index evaluation system and adopt a variety of evaluation indicators. This paper selects the China Grain Reserve Corporation as the research object, from the internal and external environment of the enterprise. This paper discusses the performance audit mode of financial indicators and non-financial indicators, and studies the contents, procedures and methods of performance audit of such state-owned enterprises. This paper provides some ideas for the performance audit of state-owned enterprises, hoping to promote the enterprises to deepen the reform, perfect the system and perfect the mechanism, promote the transformation of the economic development mode, improve the economy, efficiency and effectiveness of the state-owned enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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