沈阳市国有企业绩效审计若干问题研究

发布时间：2018-04-22 08:30

本文选题：绩效审计 + 国有企业　；参考：《东北大学》2009年硕士论文

【摘要】：绩效审计在国外开展已有几十年的时间,目前,已经成为各国政府审计工作的主流,在美国甚至达到了政府审计工作的90%以上。我国《审计署2008至2012年审计工作发展规划》明确指出“全面推进绩效审计,促进转变经济发展方式,提高财政资金和公共资源配置、使用、利用的经济性、效率性和效果性,促进建设资源节约型和环境友好型社会,推动建立健全政府绩效管理制度,促进提高政府绩效管理水平和建立健全政府部门责任追究制”。全面推进绩效审计,是我国国家审计现代化的必然要求,也是审计事业谋求自身发展的重要途径。多年以来,国有企业在沈阳市国民经济中的主导地位十分明显,对经济发展的支撑作用非常重要,但一直以来,作为政府绩效审计的一个重要分支,沈阳市审计机关更多地关注了其财务收支的真实性和合法性,而对其效益性关注不够。基于国有企业绩效审计的实践和专门研究总体上还处于探索阶段。积极探索与沈阳市经济发展水平和审计工作实际相适应的国有企业绩效审计道路,是摆在沈阳市审计理论界和实务工作者面前的一项重要课题。本文以规范研究为主,实证研究为辅。结合本人审计工作实践,从审计主体为国家审计的角度,通过对国有企业绩效审计概念、内容、与财务收支审计的联系与区别、沈阳市国有企业绩效审计发展历程及特点的阐述以及对国有企业绩效审计案例的研究,探讨了现阶段沈阳市国有企业绩效审计发展中存在的问题及其成因。并相应地提出从体制和审计规范上提供保障、完善绩效审计评价体系、推进绩效审计结果的运用、完善绩效审计程序、优化审计人员素质和结构等解决问题的对策,力求对当前沈阳市开展国有企业绩效审计工作的实践提供一定的帮助。
[Abstract]:Performance audit has been carried out for several decades in foreign countries. At present, it has become the mainstream of government audit work in all countries, and even more than 90% of government audit work has been achieved in the United States. "Audit work development plan from 2008 to 2012 in China" clearly pointed out that "comprehensively promoting performance audit, promoting the transformation of economic development mode and improving finance" Capital and public resources allocation, use, utilization, efficiency and effectiveness, promote the construction of resource saving and environment-friendly society, promote the establishment of a sound government performance management system, promote the improvement of government performance management level and establish a sound system of government responsibility pursuit. "Comprehensive promotion of performance audit is the national audit of China." The inevitable requirement of modernization is also an important way for the auditing profession to seek its own development.
For many years, the dominant position of the state-owned enterprises in the national economy of Shenyang is very obvious, and the supporting role of the economic development is very important. However, as an important branch of the government performance audit, the audit institutions in Shenyang have paid more attention to the authenticity and legitimacy of their financial revenue and expenditure, and have not paid enough attention to its benefit. The practice and special research of the performance audit of the state-owned enterprises is still in the exploration stage in general. It is an important task for the audit theorists and practical workers in Shenyang to actively explore the road of performance audit of the state-owned enterprises which are adapted to the economic development level of Shenyang and the actual audit work.
This article is based on the standard research and the empirical research is supplemented. Combining with the practice of my audit work, from the perspective of the audit subject as the national audit, through the relation and difference between the state-owned enterprise performance audit concept, the content, and the financial revenue and expenditure audit, the development process and characteristics of the performance audit of the state-owned enterprises in Shenyang and the performance trial of the state-owned enterprises are discussed. In the case of the case study, the problems and causes in the development of the performance audit of the state owned enterprises in Shenyang are discussed, and the corresponding guarantee is provided, the performance audit evaluation system, the application of the performance audit results, the improvement of the performance audit procedure, the optimization of the quality and structure of the auditors are put forward accordingly. The countermeasures to solve the problems will provide some help for the current practice of performance audit of state-owned enterprises in Shenyang.

【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.1;F239.4

【参考文献】