国有企业领导人员任期经济责任审计评价方法研究

发布时间：2018-02-05 22:43

本文关键词： 国有企业领导任期经济责任审计评价　出处：《电子科技大学》2005年硕士论文　论文类型：学位论文

【摘要】：国有企业领导人员任期经济责任审计源于我国的经济体制改革和相继产生的干部体制改革，其最初的实践形式是80年代中后期开展的厂长、经理离任审计。中共中央办公厅、国务院办公厅于1999年颁布了《国有企业及国有控股企业领导人员任期经济责任审计暂行规定》，明确要求对国有企业及国有控股企业领导人员的任期经济责任进行审计监督，并将任期经济责任审计结果作为对干部的调任、免职、辞职、退休等提出处理意见时的参考依据。对国有企业领导人员开展任期经济责任审计是一项新的工作，在我国尚处于起步阶段，目前任期经济责任审计在实践方面还存在很多问题，其中最为突出的就是在任期经济责任审计评价方面，缺乏科学规范的评价指标体系和评价方法，从而直接影响了审计质量，，限制了审计作用的发挥，所以本文对国有企业领导人员任期经济责任审计评价方法进行了研究。论文首先对任期经济责任审计的产生、发展进行了回顾，阐述了任期经济责任审计评价在实践中存在的诸多问题，并指出缺乏科学、规范的任期经济责任审计评价指标体系和评价方法是产生问题的根本原因。其次，为了研究解决该问题，论文在借鉴现有评价方法的基础上，结合审计工作的特点，利用层次分析法与模糊评价法的原理，创造性地构建了符合我国国情的任期经济责任审计综合评价模型。该模型共包括定量指标23个，定性指标4个，从而将不同侧面、不同性质、不同类别的审计评价指标体系融为一体，以量化得分的方式，客观、公正、直观地评价国有企业领导人员任期经济责任履行情况。最后，论文将该评价模型运用于具体审计案例予以检验，检验结果表明：本文构建的国有企业领导人员任期经济责任审计综合评价模型达到了设计要求，既克服了现有评价方法的缺陷，具有理论价值，而且层次分明，操作性强，具有很大的实际运用价值。
[Abstract]:The economic responsibility audit of the leadership of state-owned enterprises for the term of office originates from the reform of the economic system and the successive reform of the cadre system in our country. The initial practice form of the audit is the factory director in the middle and late period of 80s. On 1999, the General Office of the CPC Central Committee and the General Office of the State Council promulgated the interim provisions on the auditing of Economic responsibility for the tenure of leaders of State-owned Enterprises and State-owned holding Enterprises. It is clearly requested to audit and supervise the economic responsibility of the leaders of state-owned enterprises and state-owned holding enterprises, and to take the results of the audit of economic responsibility for tenure as the transfer, removal and resignation of cadres. It is a new job to carry out economic responsibility audit for the leaders of state-owned enterprises, which is still in the initial stage in our country. At present, there are still many problems in the practice of economic responsibility audit of tenure, among which the most prominent one is the lack of scientific and standardized evaluation index system and evaluation method in the evaluation of economic responsibility audit of tenure. Therefore, it directly affects the quality of audit and limits the exertion of audit function. Therefore, this paper studies the evaluation method of economic responsibility audit for the term of leadership of state-owned enterprises. Firstly, the paper reviews the emergence and development of economic responsibility audit for tenure, expounds many problems in the practice of audit evaluation of economic responsibility for tenure, and points out that there is a lack of science. The standard evaluation index system and evaluation method of economic responsibility audit is the root cause of the problem. Secondly, in order to solve the problem, the paper uses the existing evaluation methods for reference. According to the characteristics of audit work and the principle of AHP and fuzzy evaluation method, the comprehensive evaluation model of economic responsibility audit for tenure is constructed creatively according to the situation of our country. The model includes 23 quantitative indexes. Qualitative indicators 4, so that different aspects, different nature, different types of audit evaluation index system into one, in the way of quantitative score, objective, fair. Finally, the paper applies the evaluation model to the specific audit cases to test the performance of the economic responsibility of the leaders of state-owned enterprises. The test results show that the comprehensive evaluation model of the economic responsibility audit of the state-owned enterprise leaders' tenure has met the design requirements, which not only overcomes the defects of the existing evaluation methods, but also has theoretical value and distinct levels. The operation is strong, has the very big practical application value.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.47

【引证文献】