辽河油田公司经济责任审计研究

发布时间：2018-02-15 15:42

本文关键词： 经济责任审计措施制度　出处：《大连理工大学》2003年硕士论文　论文类型：学位论文

【摘要】： 内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分，是部门和单位健全内部控制制度、维护财经纪律、改善经营管理、提高经济效益的重要手段。而经济责任审计作为内部审计的一项重要内容，在促进建立和健全市场经济体制、改革干部监管制度、促进领导干部廉洁勤政、从源头上预防和治理腐败等方面具有重要的推动作用。由于在国有企业内部开展领导干部经济责任审计是近年来才进行的一项审计工作，审计程序的规范、审计内容的把握、审计重点的认定、审计方法的采用及审计评价的标准等都是摆在审计人员面前的新课题。为了深化经济责任审计工作，切实发挥其重要作用，研究这项工作如何制度化、规范化意义重大、势在必行。本文在对经济责任审计基本理论进行描述的基础上，通过对辽河油田公司经济责任审计工作的深入调查，分析其现状及存在的问题，依据经济责任审计的现有理论及有关法律、法规、制度和政策，借鉴国有企业的先进内部审计经验，，探索适合辽河油田公司经济责任审计工作实际的相应对策和措施，以加快企业制度中内部经济责任审计制度建设的步伐。本文在建立审计运行机制、选用评价指标体系、确立审计评价标准、完善审计方法、加强审计人员素质教育及完善审计制度约束等方面作了比较系统的论述。
[Abstract]:As an enterprise self-restraint mechanism, internal audit has become an important part of the modern enterprise system. It is an important part for departments and units to improve their internal control system, maintain financial and economic discipline, and improve their operation and management. Economic responsibility audit, as an important part of internal audit, promotes the establishment and improvement of the market economic system, reforms the cadre supervision system, and promotes the honest and diligent administration of leading cadres. Prevention and control of corruption from the source has an important role in promoting. As the economic responsibility audit of leading cadres within state-owned enterprises is a recent audit work, the audit procedures are standardized, the audit contents are grasped, and the audit focus is recognized. In order to deepen the audit work of economic responsibility and give full play to its important role, it is of great significance to study how to institutionalize this work. It is imperative. Based on the description of the basic theory of economic responsibility audit, this paper analyzes the present situation and existing problems of the economic responsibility audit of Liaohe Oilfield Company through a thorough investigation, and according to the existing theories and relevant laws of economic responsibility audit, Laws, regulations, systems and policies, drawing on the advanced internal audit experience of state-owned enterprises, exploring corresponding countermeasures and measures suitable for the actual economic responsibility audit work of Liaohe Oilfield Company, In order to speed up the construction of the internal economic responsibility audit system in the enterprise system, this paper establishes the audit operation mechanism, selects the evaluation index system, establishes the audit evaluation standard, and consummates the audit method. Strengthening the quality education of auditors and perfecting the restriction of audit system are discussed systematically.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.47

【引证文献】