国有企业负责人经济责任审计评价体系研究

发布时间：2018-06-05 10:41

本文选题：国有企业负责人 + 经济责任审计　；参考：《山东大学》2009年硕士论文

【摘要】： 审计评价是国有企业负责人经济责任审计工作中非常重要的环节,它关系到审计工作的质量和风险,是审计人员和委托人关注的焦点。做好审计评价工作具有非常重要的意义。但就目前现状而言,我国国有企业负责人经济责任审计尚处于起步阶段,在实践中还存在很多问题。其中,最为突出的就是在审计评价方面缺乏科学规范的评价体系,这直接影响了审计质量,限制了审计“免疫系统”功能的发挥。因此,本文对构建国有企业负责人经济责任审计评价体系的有关问题进行了研究和探讨。本文首先对经济责任审计评价进行了理论概括,对经济责任审计和审计评价的概念进行了界定,分析了审计评价的基本原则和评价标准。接下来是本文的核心部分和创新点,即构建国有企业负责人经济责任审计评价体系,主要包含两个部分。第一,在研究有关文献的基础上,对平衡计分卡的概念进行了界定,分析了将平衡计分卡引入审计评价体系的必要性,并根据平衡计分卡原理构建了国有企业负责人经济责任审计评价指标体系。体系由5个一级指标和29个二级指标构成,一级指标中除平衡计分卡原理中的财务指标、客户指标、内部业务流程指标、员工学习与成长指标外,本文还引入了社会责任指标,以全面反映国有企业负责人经济和社会责任的履行情况。第二,本文将层次分析法和模糊综合评价法相结合,构建了经济责任审计综合评价模型,做到了定性与定量相结合、主观与客观相结合,客观全面地评价国有企业负责人任期经济责任履行情况。最后,本文将构建的审计评价体系应用到具体审计评价案例中予以检验,结果表明：本文构建的国有企业负责人经济责任审计评价体系符合实际,达到了设计要求,具有较高的应用价值。
[Abstract]:The audit evaluation is a very important link in the economic responsibility audit of the responsible persons of state-owned enterprises. It relates to the quality and risk of the audit work and is the focus of the auditors and the principal. It is of great significance to do a good job of audit and evaluation. However, as far as the present situation is concerned, the economic responsibility audit of state-owned enterprises is still in its infancy, and there are still many problems in practice. Among them, the most outstanding is the lack of scientific and standardized evaluation system in audit evaluation, which directly affects the audit quality and limits the function of audit "immune system". Therefore, this paper studies and discusses the problems related to the construction of the evaluation system of the economic responsibility audit of the state-owned enterprises. This paper firstly generalizes the evaluation of economic responsibility audit, defines the concepts of economic responsibility audit and audit evaluation, and analyzes the basic principles and evaluation criteria of audit evaluation. The next part is the core part and innovation of this paper, that is, to construct the evaluation system of economic responsibility audit of state-owned enterprises, which mainly includes two parts. First, on the basis of the study of relevant literature, the concept of balanced scorecard is defined, and the necessity of introducing balanced scorecard into audit evaluation system is analyzed. According to the principle of balanced scorecard, the evaluation index system of economic responsibility audit of state-owned enterprises is constructed. The system is composed of 5 first-level indicators and 29 second-level indicators. Besides the financial index, customer index, internal business process index, employee learning and growth index in the principle of balanced scorecard, this paper also introduces the social responsibility index. In order to fully reflect the economic and social responsibility of state-owned enterprises. Secondly, this paper combines the analytic hierarchy process with the fuzzy comprehensive evaluation method, and constructs a comprehensive evaluation model of economic responsibility audit, which combines qualitative and quantitative, subjective and objective. Objective and comprehensive evaluation of the state-owned enterprises in charge of the term of economic responsibility performance. Finally, the audit evaluation system is applied to the specific audit evaluation cases. The results show that the evaluation system of the economic responsibility audit of the state-owned enterprises is in line with the reality and meets the design requirements. It has high application value.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.1;F239.47;F224

【相似文献】