国有企业效益审计运行模式研究

发布时间：2018-07-02 11:55

本文选题：国有企业 + 效益审计　；参考：《哈尔滨工程大学》2009年硕士论文

【摘要】： 目前,各级政府、企事业单位的资金使用效益情况已成为民众所关注的热点,效益审计已成为政府审计不可逆转的发展趋势。研究和把握好在新的历史时期国有企业效益审计的工作方法和特点,对于审计工作者来说是一项艰巨而又复杂的任务。国有企业效益审计是一个新的领域,开展国有企业的效益审计,就是要在真实性、合法性审计的基础上,按照一定的规范对企业经济活动的经济性、效率性和效果性进行审计。国有企业效益审计包含的内容很多,不仅仅是指企业的经济效益,还包括重大经营决策效果、国有资产保值增值情况、内部控制及管理情况、各种体制和机制上的问题等。本文结合开展国有企业财务收支审计的实践经验,从国有企业效益审计相关概念和理论问题、国有企业效益审计的现状与评价、现行的企业效益审计内容及方法、国有企业效益审计评价指标体系等方面对国有企业效益审计运行模式进行研究和论述,尝试建立项目选择科学、审计目标明确、内容重点把握、评价规范有效的运行模式,使国有企业效益审计真正达到提高企业管理水平,促进企业长远发展和公共资源的合理、高效利用的目的。
[Abstract]:At present, the benefit of the use of funds at all levels of government, enterprises and institutions has become a hot spot of concern for the public. The benefit audit has become an irreversible trend of government audit. It is a arduous and complicated for the auditors to study and grasp the working methods and characteristics of the benefit audit of the state-owned enterprises in the new historical period. The benefit audit of the state-owned enterprises is a new field. To carry out the benefit audit of the state-owned enterprises is to audit the economy, efficiency and effectiveness of the enterprise economic activity on the basis of the authenticity and the legitimacy audit.
The benefit audit of the state-owned enterprises contains a lot of contents, not only the economic benefits of the enterprises, but also the effect of the important management decision, the value of the state assets, the internal control and management, the problems in various systems and mechanisms. This paper combines the practical experience of the audit of the financial revenue and expenditure of the state-owned enterprises and the benefit of the state-owned enterprises. The audit related concepts and theoretical issues, the status and evaluation of the benefit audit of the state-owned enterprises, the current audit content and methods of the benefit of the enterprise, the evaluation index system of the benefit audit of the state-owned enterprises, and so on, study and discuss the operation mode of the benefit audit of the state-owned enterprises, try to establish the science of item selection, the audit goal is clear and the content is focused on the content. In order to improve the management level of the enterprises, promote the long-term development of the enterprises and the rational and efficient use of the public resources, the effective operation mode of the state-owned enterprises is evaluated.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F276.1;F239.42

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