石油企业领导人员经济责任审计评价体系探索

发布时间：2018-04-14 18:41

本文选题：经济责任 + 审计评价　；参考：《电子科技大学》2012年硕士论文

【摘要】：在我国，对国有企业领导干部经济责任审计工作已开展多年，但“经济责任审计评价难”这一现实始终困扰着企业内部审计机构。这一困扰的核心在于，目前缺乏一套科学合理的经济责任评价体系，以便全面、科学、客观地评价企业领导干部受托经济责任的履行情况。可以说，审计评价是经济责任审计工作的重要内容，它既是审计工作的质量的体现，又是审计风险的载体，同时也是被审计人员和委托人关注的焦点和热点。所以，对国有企业领导干部经济责任审计评价进行探索，并尝试在此基础上建立一套相对合理的指标体系意义重大，十分必要。根据笔者多年来在一家特大型国有石油工程企业从事管理工作的经验来看，目前我国尚没有哪一家石油工程企业真正建立了统一规范、定性与定量相结合的经济责任审计评价指标体系（尤其是定量评价指标体系），多数企业对领导干部受托经济责任履行情况的评价，责任界定缺乏明确依据，考核标准不具体，评价指标及取数方法不科学，导致内部审计很难对企业领导人员受托经济责任履行情况进行全面、客观地评价。本文从石油工程企业实际发展需求出发，充分研究了国内外相关文献，并结合案例研究，以受托经济责任理论为基础，尝试通过模块化设计，引入平衡积分卡、业务指南及高压线等理念，全面构建石油工程企业领导干部经济责任审计评价指标体系。按照这一思路，将经济责任划分为两大模块：固定模块包括HSE管理责任、财务管理责任、人力资源管理责任、合同管理责任、内部控制管理责任、廉洁从业及其他管理责任；变动模块则包括工程技术管理责任、对外合作开发管理责任、工程项目管理责任、科研管理责任、生产服务管理责任、生活服务管理责任以及国有控股及集体经济管理责任等。在此基础上，进一步引入层次分析法，对经济责任权重进行量化，确定主要参数的选择及取值。同时，本文还对该审计评价指标体系在CQ公司试点应用情况进行了案例式研究和分析，重点对重要性判断问卷调查表的改进以及层次分析模型评委权重调整的情况和效果进行了分析，并根据分析研究的结果提出了一系列的研究建议。
[Abstract]:In China, the economic responsibility audit of leading cadres of state-owned enterprises has been carried out for many years, but the reality of "difficult evaluation of economic responsibility audit" has always troubled the internal audit institutions of enterprises.The core of this puzzle lies in the lack of a scientific and reasonable evaluation system of economic responsibility in order to comprehensively, scientifically and objectively evaluate the implementation of the entrusted economic responsibility of leading cadres in enterprises.It can be said that audit evaluation is an important part of economic responsibility audit. It is not only the embodiment of the quality of audit work, but also the carrier of audit risk, and also the focus and hot spot of auditors and clients.Therefore, it is of great significance to explore the evaluation of economic responsibility audit of leading cadres in state-owned enterprises and to establish a relatively reasonable index system on this basis, which is very necessary.According to the author's experience in the management of a large state-owned petroleum engineering enterprise for many years, no petroleum engineering enterprise in our country has really established a unified standard at present.The evaluation index system of economic responsibility audit (especially the quantitative evaluation index system), which combines qualitative and quantitative evaluation, is lack of clear basis for defining responsibility of leading cadres' entrusted economic responsibility, and the assessment standard is not specific.The evaluation index and the method of taking the number are not scientific, which makes it difficult for the internal audit to evaluate comprehensively and objectively the performance of the economic responsibility entrusted to the leaders of the enterprise.Starting from the actual development needs of petroleum engineering enterprises, this paper has fully studied the relevant literature at home and abroad, and combined with the case study, based on the theory of entrusted economic responsibility, tried to introduce the balanced integral card through modularization design.The business guide and high voltage line are used to construct the evaluation index system of economic responsibility audit of leading cadres in petroleum engineering enterprises.According to this idea, the economic responsibility is divided into two modules: the fixed module includes HSE management responsibility, financial management responsibility, human resources management responsibility, contract management responsibility, internal control management responsibility, honest practice and other management responsibilities;The change module includes engineering technology management responsibility, foreign cooperation management responsibility, engineering project management responsibility, scientific research management responsibility, production service management responsibility, life service management responsibility and state-owned holding and collective economic management responsibility.On this basis, the analytic hierarchy process is further introduced to quantify the weight of economic responsibility and determine the selection and value of the main parameters.At the same time, this article also carries on the case study and the analysis to the audit appraisal index system in the CQ company pilot application.This paper mainly analyzes the improvement of the questionnaire of importance judgment and the adjustment of the weight of the judges in the Analytical hierarchy process (AHP) model, and puts forward a series of research suggestions according to the results of the analysis and research.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.47

【参考文献】