关于国企领导人员经济责任审计几个问题的探讨
发布时间：2018-09-09 13:34
【摘要】： 经济责任审计是在我国特定时期政治体制、经济体制改革的产物,是审计机关接受政府部门的委托,依据国家法律法规和相关政策,审计领导干部任职期间所在部门和单位财政收支、财务收支真实性、合法性和效益性,以及领导干部本人对有关经济活动应负有的责任,借以评价领导干部经济责任履行情况的较高层次的监督活动。 尽管我国经济责任审计已经进行了十几年,但是由于其审计对象的复杂性,经济责任审计的一些法律法规不是很健全等因素,使得经济责任审计中存在许多问题需要解决。 本文分五部分对国有企业领导人的经济责任审计进行了探讨。第一部分从经济责任审计的基本概念出发,通过对经济责任审计的定义及特点、意义的展述,使得我们对经济责任审计有了一个初步的了解和认识。第二部分主要研究国有企业领导人经济责任审计的主体、客体与审计内容。这是理论界与实务界争论颇多的一个问题。对国有企业领导人的经济责任审计应由国家审计机关来审计,还是由国资委进行审计,文章中作了详细的分析。而关于国有企业领导人的经济责任审计内容,笔者认为应结合国有企业本身的特点来进行分析,应当着重于财务收支真实合法性、内控的有效性、重大投资决策效果、企业的可持续发展能力、企业的创新能力等方面进行审查。第三部分讨论国有企业领导人经济责任审计的时间。关于国有企业领导人的经济责任审计时间,其实在现实审计工作中多数是先离后审,但是这样一来对于审计结果的运用便会大打折扣。我们应在充分考虑审计资源和被审计领导干部的具体情况,尽量做到先审计后离任。第四部分探讨了经济责任审计的责任界定与评价问题。笔者首先界定了经济责任,指出不同的责任界定存在的难点及应对措施。继而,指出经济责任审计评价应遵循的五项原则。针对经济责任审计评价方法,笔者只简单介绍了比较分析评价法和评分评价法。接下来笔者就经济责任审计评价中存在的问题进行了分析并且提出了一些相应的措施。第五部分对经济责任审计的风险和成因进行了探讨。针对国有企业领导人经济责任审计风险特有的原因针对性的提出了一些防范措施,确保我国国有企业领导人的经济责任审计的风险性能在一定程度上降低。
[Abstract]:The audit of economic responsibility is the product of the reform of the political system and the economic system in a specific period of time in our country. It is entrusted by the auditing institutions to government departments and is based on the laws and regulations of the state and related policies. Auditing the financial revenue and expenditure, authenticity, legitimacy and efficiency of the departments and units in which the leading cadres belong during their term of office, and the responsibility of the leading cadres themselves for the relevant economic activities, In order to evaluate the economic responsibility of leading cadres to fulfil the higher level of supervision activities. Although China's economic responsibility audit has been carried out for more than ten years, due to the complexity of its audit object and the fact that some laws and regulations of economic responsibility audit are not perfect, there are many problems in economic responsibility audit that need to be solved. This paper discusses the economic responsibility audit of state-owned enterprise leaders in five parts. The first part is based on the basic concept of economic responsibility audit, through the definition, characteristics and significance of economic responsibility audit, we have a preliminary understanding and understanding of economic responsibility audit. The second part mainly studies the subject, object and audit content of economic responsibility audit of state-owned enterprise leaders. This is a theoretical and practical debate a lot of issues. This paper makes a detailed analysis on whether the audit of the economic responsibility of the leaders of state-owned enterprises should be audited by the state audit institutions or by the SASAC. As for the content of the economic responsibility audit of the leaders of state-owned enterprises, the author thinks that the analysis should be based on the characteristics of the state-owned enterprises themselves, and should focus on the true legitimacy of financial revenue and expenditure, the effectiveness of internal control, and the effect of major investment decisions. The sustainable development ability of the enterprise, the innovation ability of the enterprise and so on are reviewed. The third part discusses the time of economic responsibility audit of state-owned enterprise leaders. As for the time of economic responsibility audit of the leaders of state-owned enterprises, in fact, most of the audit work in reality is to leave the audit before the audit, but in this way, the application of the audit results will be greatly reduced. We should give full consideration to the audit resources and the specific situation of the audited leading cadres and try our best to audit first and then leave the post as far as possible. The fourth part discusses the responsibility definition and evaluation of economic responsibility audit. Firstly, the author defines the economic responsibility and points out the difficulties and countermeasures of different responsibilities. Then, it points out the five principles that should be followed in the evaluation of economic responsibility audit. In view of the evaluation method of economic responsibility audit, the author simply introduces the comparative analysis evaluation method and the scoring evaluation method. Then the author analyzes the problems existing in the evaluation of economic responsibility audit and puts forward some corresponding measures. The fifth part discusses the risks and causes of economic responsibility audit. Aiming at the special reasons of the economic responsibility audit risk of the leaders of state-owned enterprises, this paper puts forward some preventive measures to ensure that the risk of the economic responsibility audit of the leaders of state-owned enterprises can be reduced to a certain extent.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47
本文编号：2232531
[Abstract]:The audit of economic responsibility is the product of the reform of the political system and the economic system in a specific period of time in our country. It is entrusted by the auditing institutions to government departments and is based on the laws and regulations of the state and related policies. Auditing the financial revenue and expenditure, authenticity, legitimacy and efficiency of the departments and units in which the leading cadres belong during their term of office, and the responsibility of the leading cadres themselves for the relevant economic activities, In order to evaluate the economic responsibility of leading cadres to fulfil the higher level of supervision activities. Although China's economic responsibility audit has been carried out for more than ten years, due to the complexity of its audit object and the fact that some laws and regulations of economic responsibility audit are not perfect, there are many problems in economic responsibility audit that need to be solved. This paper discusses the economic responsibility audit of state-owned enterprise leaders in five parts. The first part is based on the basic concept of economic responsibility audit, through the definition, characteristics and significance of economic responsibility audit, we have a preliminary understanding and understanding of economic responsibility audit. The second part mainly studies the subject, object and audit content of economic responsibility audit of state-owned enterprise leaders. This is a theoretical and practical debate a lot of issues. This paper makes a detailed analysis on whether the audit of the economic responsibility of the leaders of state-owned enterprises should be audited by the state audit institutions or by the SASAC. As for the content of the economic responsibility audit of the leaders of state-owned enterprises, the author thinks that the analysis should be based on the characteristics of the state-owned enterprises themselves, and should focus on the true legitimacy of financial revenue and expenditure, the effectiveness of internal control, and the effect of major investment decisions. The sustainable development ability of the enterprise, the innovation ability of the enterprise and so on are reviewed. The third part discusses the time of economic responsibility audit of state-owned enterprise leaders. As for the time of economic responsibility audit of the leaders of state-owned enterprises, in fact, most of the audit work in reality is to leave the audit before the audit, but in this way, the application of the audit results will be greatly reduced. We should give full consideration to the audit resources and the specific situation of the audited leading cadres and try our best to audit first and then leave the post as far as possible. The fourth part discusses the responsibility definition and evaluation of economic responsibility audit. Firstly, the author defines the economic responsibility and points out the difficulties and countermeasures of different responsibilities. Then, it points out the five principles that should be followed in the evaluation of economic responsibility audit. In view of the evaluation method of economic responsibility audit, the author simply introduces the comparative analysis evaluation method and the scoring evaluation method. Then the author analyzes the problems existing in the evaluation of economic responsibility audit and puts forward some corresponding measures. The fifth part discusses the risks and causes of economic responsibility audit. Aiming at the special reasons of the economic responsibility audit risk of the leaders of state-owned enterprises, this paper puts forward some preventive measures to ensure that the risk of the economic responsibility audit of the leaders of state-owned enterprises can be reduced to a certain extent.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47
【引证文献】
相关期刊论文 前1条
1 王宇捷;;国有企业领导经济责任审计研究[J];河北金融;2012年06期
相关会议论文 前1条
1 ;商业银行经济责任审计实践与研究[A];全国内部审计理论研讨优秀论文集2011[C];2012年
，本文编号：2232531
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