国有企业经营者经济责任评价若干问题研究

发布时间：2018-03-05 23:09

本文选题：国有企业　切入点：经济责任　出处：《暨南大学》2002年硕士论文　论文类型：学位论文

【摘要】： 任期经济责任审计是我国特定历史情形下的产物，在国有企业改革中发挥了积极的作用。然而，，任期经济责任审计在理论和实践上都还存在各种问题，经济责任评价作为任期经济责任审计的一个核心内容，也存在各种缺陷，如评价与企业目标相脱节，评价内容过于狭窄，而且主要着眼于过去，尚未建立起完善的评价指标体系等。在国有企业产权结构的基本框架下，如何完善经济责任评价的理论和方法，有效地发挥经济责任评价的作用，成为当前审计界面临的重要课题。本文以任期经济责任审计中的经济责任评价为研究对象，在对国有企业经营者经济责任内容进行研究的基础上，对经济责任评价涉及的若干问题进行了分析和探讨，并提出了自己的一些看法。论文分五个部分：第一部分在理论分析和实地调查的基础上，探讨了国有企业经营者经济责任的内涵、特征，并对国有企业经营者经济责任的内容进行了论述。第二部分探讨了经济责任评价的理论依据、基本原则和基本步骤，并着重分析了进行经济责任评价应当分清的几个责任界限。第三部分回顾了经济责任审计的历史，分析了当前国有企业经营者经济责任评价存在的主要问题。第四部分围绕经济责任评价体系的构建，对经济责任评价指标体系的作用、设置原则进行了研究，并对构建经济责任评价指标体系框架提出了建议。第五部分概述了本文研究的主要结论，指出了研究的局限性，提出了有待进一步研究和解决的问题。
[Abstract]:The term economic responsibility audit is the product of the specific historical situation of our country, and has played an active role in the reform of the state-owned enterprises. However, there are still various problems in the theory and practice of the term economic responsibility audit. As a core content of economic responsibility audit, economic responsibility evaluation also has various defects, such as disconnection between evaluation and enterprise objectives, too narrow evaluation content, and mainly focusing on the past. Under the basic frame of property right structure of state-owned enterprises, how to perfect the theory and method of economic responsibility evaluation, and give full play to the function of economic responsibility evaluation, This paper takes the economic responsibility evaluation of tenure economic responsibility audit as the research object, on the basis of the research on the content of the economic responsibility of the state-owned enterprise operator, Some problems involved in economic responsibility evaluation are analyzed and discussed, and some opinions are put forward. The thesis is divided into five parts:. On the basis of theoretical analysis and field investigation, the first part discusses the connotation and characteristics of the economic responsibility of the managers of state-owned enterprises, and discusses the contents of the economic responsibilities of the managers of state-owned enterprises. The second part discusses the theoretical basis, basic principles and basic steps of economic responsibility evaluation, and focuses on the analysis of several responsibilities that should be clearly defined in the evaluation of economic responsibility. The third part reviews the history of economic responsibility audit and analyzes the main problems existing in the evaluation of the economic responsibility of state-owned enterprise managers. In 4th, the function and setting principles of economic responsibility evaluation index system are studied around the construction of economic responsibility evaluation system, and some suggestions are put forward to construct the framework of economic responsibility evaluation index system. Part 5th summarizes the main conclusions of this study, points out the limitations of the study, and puts forward some problems to be further studied and solved.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.47;F272.91

【引证文献】