厂长（经理）离任审计规范化研究

发布时间：2019-02-21 08:26

【摘要】： 厂长（经理）离任审计涉及到组织经营活动的方方面面，范围十分广泛，，内容也相当复杂，现代审计中急需建立一种规范化程序，来提高审计效益和审计质量。本文以厂长（经理）离任审计内容和程序为研究对象，以沈阳红梅集团刘经理离任审计为案例展开论述并进行分析。离任审计内容和程序是整个厂长（经理）离任审计规范化问题中最核心、也是操作性最强的部分。与财务审计一样，厂长（经理）离任审计程序也分为四个阶段：审计准备、审计实施、审计报告和后续审计。审计准备阶段：主要包括立项问题，对被审计人、被审计单位的初步了解，审计方案的编制，审计通知书的下达等有关问题的规范化。审计实施阶段，主要论述了厂长（经理）离任审计的审计内容、审计程序等。厂长（经理）离任审计的审计内容分两部分，一部分是定性化经济责任的评价，主要是指那些不能量化的与责任人有关的经济行为和管理制度；另一部分为定量化经济责任的评价，主要是指与责任人有关的经济成果。其中定性化经济责任是通过评议员评议得出综合评分；定量化经济责任是通过对财务比率的计算并与行业平均水平（标准值）相比较得出综合评分，最后定性与定量相结合得出总评分。审计人员或组织部门便可通过总评分的高低来评价厂长（经理）任期经济责任的履行情况。规范的厂长（经理）离任审计报告，在内容上要反映审计对象在经营方面（包括微观效益、社会责任、环境方面、技术进步等）的审查结果；管理方面（包括经营决策、组织机构、生产物资、劳动人事、技术等）的审查结果及其他责任审查结果（如廉洁、守法、能力方面等），另外还要有全面而又准确的评价；在格式上，也不同于一般财务审计报告，一般包括以下几部分①标题②收件人③报告引语④报告陈述⑤报告结语⑥报告人⑦报告日期。后续审计的规范化，主要是时间和方式的确定。根据被审计人、被审计单位的具体情况而定，目的在于获取补充或纠正性质的证据。最后，阐述了离任审计结果的利用对国家用人制度改革所具有的深远意义。
[Abstract]:The outgoing audit of the factory director (manager) involves all aspects of the organization's business activities. The scope of the audit is very extensive and the content is quite complex. It is urgent to establish a standardized procedure in the modern audit. To improve audit effectiveness and audit quality. This paper takes the audit content and procedure of the outgoing factory director (manager) as the research object, and discusses and analyzes the case of manager Liu's departure from the audit of Shenyang Hongmei Group. The content and procedure of outgoing audit is the core and the most operable part in the standardization of the outgoing audit plan of the whole factory director (manager). Like the financial audit, the factory director (manager) separation audit process is divided into four stages: audit preparation, audit implementation, audit report and follow-up audit. The stage of audit preparation mainly includes the establishment of the project, the preliminary understanding of the auditee and the auditee, the preparation of the audit scheme, the issuance of the audit notice, and so on. In the stage of audit implementation, this paper mainly discusses the audit contents and audit procedures of the outgoing audit of the factory director (manager). The audit content of the outgoing audit of the factory director (manager) is divided into two parts, one part is the evaluation of the qualitative economic responsibility. Mainly refers to those who cannot quantify the economic behavior and management system related to the responsible person; The other part is the quantitative evaluation of economic responsibility, mainly refers to the economic results related to the responsible person. Among them, the qualitative economic responsibility is to get the comprehensive score through the appraisal of the member of parliament; Quantitative economic responsibility is based on the calculation of financial ratio and compared with the industry average (standard value) to obtain a comprehensive score, and finally the combination of qualitative and quantitative to get the total score. The auditor or organization can evaluate the performance of the economic responsibility of the director (manager) through the total score. The standardized audit report of the factory director (manager) should reflect the audit results of the audit object in the aspects of management (including micro-benefit, social responsibility, environment, technological progress, etc.); The results of the review of management aspects (including business decisions, organization, production materials, labor, personnel, technology, etc.) and the results of other responsibilities (such as clean, law-abiding, etc.), Capacity, etc.), in addition to comprehensive and accurate evaluation; The format is also different from that of a financial audit report, General includes the following parts 1, title 2, recipient 3, report quotation, 4 report statement, 5 report, conclusion, 6 Reporter, 7 report date. The standardization of follow-up audit is mainly the determination of time and method. Depending on the entity of the auditee, the purpose is to obtain evidence of a supplementary or corrective nature. Finally, the paper expounds the profound significance of the utilization of the outgoing audit results to the reform of the national employment system.
【学位授予单位】：西南农业大学
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.47

【共引文献】