中国第一重型机械股份公司效益审计研究

发布时间：2018-03-16 13:47

本文选题：效益审计　切入点：评价指标体系　出处：《哈尔滨工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来，我国对企业效益审计的研究越来越多，但真正开展效益审计的实例却不多，一重股份公司作为我国大型国有企业之一，成为国内近期开展的为数不多的效益审计中的一个，然而从实际开展效果来看，结果并不十分理想。针对该现象，十分有必要对一重股份公司的效益审计状况进行解剖，查找不足，提出较好的解决方案，以推动我国在企业效益审计方面的发展。本文从介绍企业效益审计的研究背景入手，分析了开展效益审计的重要意义，阐述了国内外效益审计现状，简述了效益审计的理论基础，，在此基础上，对一重股份公司的基本情况和效益审计的实际开展情况进行了介绍，对一重股份公司效益审计进行了深入剖析，分析出了此次审计过程中存在的内容不合理、方法不适当和评价体系不科学等方面问题。针对一重股份公司在内容、方法和评价体系方面存在的问题，本文逐一进行了完善和丰富，通过调整和充实审计内容、选择和举例实用的审计方法、建立科学的评价体系等措施，对一重股份公司的效益审计过程进行了重新构架。
[Abstract]:In recent years, our country more and more research on performance audit of enterprises, but the real example to carry out performance audit is not much, a joint-stock company as one of China's large state-owned enterprises, has become a domestic benefit audit recently launched a number of, but from the actual development point of view, the results are not very good. Aiming at this phenomenon, it is necessary to benefit audit status of a shares of the company were dissected, find out the shortcomings, put forward a better solution, in order to promote the development of enterprises in the performance audit in China.
This paper introduces the background of the research of enterprise performance audit, analyses the importance of performance audit, expounds the present situation of domestic and foreign performance audit, the performance audit theory, based on the actual audit of a shares of the company's basic situation and benefits were carried out on a heavy stock is introduced. Company efficiency audit conducted in-depth analysis, analysis of the existence of the audit process, the content is not reasonable, method is not suitable and unscientific evaluation system and other aspects.
For a company in the content, method and evaluation system of the existing problems, this paper carried out a perfect and rich, through adjusting and enriching the audit content, audit methods and examples of practical choice, establish a scientific evaluation system and other measures, benefit audit process of a shares of the company were re architecture.

【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F426.4;F239.42

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