农村股份合作公司领导任期经济责任审计研究

发布时间：2018-11-01 21:01

【摘要】： 股份合作公司是农村城市化过程中的特殊产物,以村为单位,村长等领导为牵头人,以村里的集体资产(主要是土地资产)为基础,组成的合作制公司,在带动经济发展方面做出了重要贡献。但是在其发展过程中,由于没有相关的理论和经验方面的借鉴,也不免存在一些问题,致使公司的发展受阻,集体资产损失严重,农民(股民)的权力得不到保障。因此,加强对这些股份合作公司领导人权利的审计监督,成为迫切的任务。近年来,经济责任审计被逐渐运用到对这些公司的领导人的经济监督中来,也取得了一些成就,但是由于各个方面的原因,使得这方面的审计工作的开展存在比较大的困难。本文以村级股份合作公司领导任期经济责任审计作为研究课题,具有一定理论和现实意义。本文首先从领导任期经济责任审计的相关研究综述出发,首先从委托代理理论、人本管理理论和权力制衡理论三个方面解释了领导经济责任审计的产生。然后,分析了我国股份合作公司领导经济责任审计的现状和股份合作公司的发展现状,并对股份合作公司的领导任期经济责任审计区域于一般股份有限公司的特征进行了总结。认为股份合作公司的领导任期经济责任审计存在审计主体是政府审计部门、审计客体具有二重性、审计工作量大内容全面、审计工作开展难度大等特征,继而探寻了现阶段实施的股份合作公司领导任期经济责任审计工作中存在的主要问题,并分析了问题存在的原因,为后续的领导任期经济责任审计的审计体系构建提供参考。本文构建了股份合作公司从审计的目的、原则、内容,到指标体系和评价程序的领导任期经济责任审计模式,最后,运用这个模式对深圳官田股份合作公司董事长任期审计进行了个案分析。该模式和分析结论在其它股份合作公司的领导任期经济责任审计中具有推广价值。
[Abstract]:The joint-stock cooperative company is a special product in the process of urbanization in rural areas. It is a cooperative company based on the collective assets (mainly land assets) of the village, with the village as the unit, the village head as the leader, and the village head as the leader. It has made important contributions in driving economic development. However, in the process of its development, there are some problems because there is no relevant theory and experience, which results in the development of the company being blocked, the loss of collective assets is serious, and the rights of peasants (shareholders) are not guaranteed. Therefore, it is an urgent task to strengthen the audit and supervision of the rights of these joint venture leaders. In recent years, the audit of economic responsibility has been gradually applied to the economic supervision of the leaders of these companies, and has also made some achievements. However, due to various reasons, it is difficult to carry out the audit work in this area. This paper takes the economic responsibility audit of village stock cooperative company as the research subject, which has certain theoretical and practical significance. This paper begins with a review of the relevant research on the economic responsibility audit of leadership tenure. Firstly, it explains the emergence of leadership economic responsibility audit from three aspects: principal-agent theory, human-oriented management theory and power check and balance theory. Then, this paper analyzes the current situation of the economic responsibility audit of the leaders of the joint stock cooperative company and the development of the joint stock cooperative company, and summarizes the characteristics of the economic responsibility audit area of the leading term of the stock cooperative company in the general joint stock limited company. The author thinks that the audit subject of the economic responsibility audit of the leading term of the joint stock cooperative company is the government audit department, the audit object has the dual character, the audit workload is comprehensive, the audit work is difficult to carry out, and so on. Then it explores the main problems existing in the economic responsibility audit of the leading tenure of the joint stock cooperative company at the present stage, and analyzes the reasons for the problems, which provides a reference for the construction of the audit system of the economic responsibility audit of the leadership term. In this paper, the author constructs the audit model of the joint stock cooperative company from the purpose, principle and content of audit to the economic responsibility audit mode of the leading term of the index system and evaluation procedure, finally, This model is applied to the audit of the chairman's term of office of Shenzhen Guantian Stock Cooperation Company. The model and conclusion are worth popularizing in the economic responsibility audit of other joint stock companies.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.47

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