国企改制中的经济责任审计研究

发布时间：2018-02-20 19:05

本文关键词： 经济责任审计国有资产国有企业国有企业改制　出处：《东北财经大学》2006年硕士论文　论文类型：学位论文

【摘要】： 审计是社会政治、经济发展到一定阶段的产物，并随着社会政治、经济的发展而发展。随着知识经济的兴起和科学技术的发展，随着经济体制改革的逐步深入，社会主义市场经济的发展，市场环境面临着巨大变化，对审计工作提出了新的要求，而经济责任审计就是在新环境下的新工作。经济责任审计是我们党和政府为了加强对领导干部的管理和监督，正确评价其任期经济责任，促进党风廉政建设，保障国有资产保值增值而实行的一种监督管理制度。国家机关、企事业单位的领导人对上是国家方针、政策、法规的贯彻执行者，对下是所在单位的决策者和指挥者，他们对本单位的生存和发展起着极为重要的作用，也是发展社会主义市场经济的关键性因素，因此对他们进行监督就显得尤为重要。随着市场经济的发展，国有企事业单位遇到了许多新情况、新问题，近年来在经济责任审计中，发现的许多大案、要案发生在国有企事业单位之中，而其中又有相当数量发生在国企改制进程中，所以国企改制进程中的经济责任审计成为了当前审计的重中之重。当前在国企改制中开展的经济责任审计，相对我国审计工作来说还属于一项新生事物，没有现成的模式可供遵循，需要我们在实践中逐步探索和完善。认真总结实践经验，不断研究并解决工作中遇到的新情况、新问题，从理论的高度对这项工作进行深入探讨，不断推动这项工作向规范化方向发展是十分必要的，也是很有意义的。本文从经济责任审计的基本理论入手，从经济责任审计的角度集中探讨了国企改制中所存在的问题，并提出了一些在改制中进行经济责任审计应注意的问题，希望能对经济责任审计的进一步开展起到推动作用。文章共分为五部分，系统的阐述了经济责任审计的概念、目的、经济责任审计的产生和发展进程，并结合国企改制的案例进行了经济责任审计必要性的分析，提出了国企改制中经济责任审计的要点和进行经济责任审计应该注意的问题。文章的第一部分为经济责任审计概述，，这一部分阐述了经济责任审计在国内外的发展进程和经济责任审计的概念和内涵，是后文进行深入阐述的理论基础。文章的第二部分为国企改制进程中经济责任审计的必要性分析，笔者结合一些存在问题的案例分析了在我国国企改制中存在的问题，得出进行经济责任审计势在必行的结论。文章的第三部分对于国企改制中的经济责任审计的要点进行了分析，分别分析了国企改制中经济责任审计的依据、目标和内容。文章的第四部分对国企改制中的经济责任审计应注意的内容提出了一些建议。针对改制中与审计相关的问题，笔者提出了一些个人见解。文章的第五部分为结论。
[Abstract]:Audit is the product of social politics and economic development to a certain stage, and with the development of social politics and economy, with the rise of knowledge economy and the development of science and technology, with the gradual deepening of economic system reform, With the development of socialist market economy, the market environment is facing great changes, which puts forward new requirements for audit work, and economic responsibility audit is a new work under the new environment. In order to strengthen the management and supervision of leading cadres, our party and government correctly evaluate their economic responsibilities for their tenure of office and promote the building of a clean and honest party. A system of supervision and management to ensure the preservation and appreciation of state-owned assets. The leaders of state organs, enterprises and institutions are those who carry out the principles, policies and regulations of the state, and the decision makers and commanders of the units in which they belong. They play an extremely important role in the survival and development of their units and are also the key factors in the development of the socialist market economy, so it is particularly important to supervise them. With the development of the market economy, state-owned enterprises and institutions have encountered many new situations and problems. In recent years, in the audit of economic responsibility, many major cases and important cases have occurred in state-owned enterprises and institutions. However, a considerable number of them occur in the process of state-owned enterprise reform, so the audit of economic responsibility in the process of state-owned enterprise reform has become the most important part of the current audit. The current audit of economic responsibility in the reform of state-owned enterprises is still a new thing compared with the audit work in our country, and there is no ready-made model to follow. We need to explore and perfect it step by step in practice. It is necessary to continuously study and solve the new situations and problems encountered in the work, to explore this work from a theoretical perspective, and to continuously promote the development of this work in the direction of standardization. This paper, starting with the basic theory of economic responsibility audit, focuses on the problems existing in the reform of state-owned enterprises from the angle of economic responsibility audit, and puts forward some problems that should be paid attention to in the process of economic responsibility audit. We hope to promote the further development of economic responsibility audit. The article is divided into five parts. It systematically expounds the concept and purpose of economic responsibility audit, the emergence and development process of economic responsibility audit, and analyzes the necessity of economic responsibility audit combined with the case of state-owned enterprise reform. This paper puts forward the main points of the economic responsibility audit in the reform of state-owned enterprises and the problems that should be paid attention to in carrying out the economic responsibility audit. The first part of the article is an overview of economic responsibility audit, which expounds the development process of economic responsibility audit at home and abroad and the concept and connotation of economic responsibility audit, which is the theoretical basis for further elaboration. The second part of the article is the necessity analysis of the economic responsibility audit in the process of state-owned enterprise reform. The author analyzes the problems existing in the state-owned enterprise reform with some existing cases, and draws the conclusion that it is imperative to carry out the economic responsibility audit. The third part of the article analyzes the main points of the economic responsibility audit in the reform of state-owned enterprises, and analyzes the basis, objectives and contents of the audit of economic responsibility in the reform of state-owned enterprises. The 4th part of the article puts forward some suggestions on the contents of the economic responsibility audit in the reform of state-owned enterprises, and puts forward some personal opinions on the problems related to the audit in the course of the reform. The 5th part of the article is the conclusion.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47;F276.1

【引证文献】