WJ物流有限公司经济责任审计失败案

发布时间：2018-04-21 00:11

本文选题：经济责任审计 + 经济责任　；参考：《吉林财经大学》2017年硕士论文

【摘要】：时代在进步,经济在发展,各企业面临的经济坏境也越来越复杂多样,相应的对于国企领导干部的经济责任审计也变得复杂起来。领导的经济责任审计可作为衡量领导干部任职期间履职状况的检测标准之一,也可作为一种手段约束高管行为。并且,经济责任审计对完善领导管理机制、规范领导行为,加强廉政建设、评价经营业绩、促进领导干部遵守财经法规法纪也有重大作用。虽然开展经济责任审计有诸多好处,可是我国目前对于经济责任审计理论的研究很不完善,缺乏一个可完善的理论体系。目前,现阶段的经济责任审计还是参照财务收支审计,主要以报表审计为基础确定审计方案,忽略了审计业务的变化和经济环境的复杂性。因此,就目前的状况而言,经济责任审计需要在理论方面不断完善,在制度保障方面尽快法制化,并且在实践过程中不断规范。本文以HK物流公司原董事长汪某的经济责任审计案例为切入点,阐述经济责任审计的相关问题。在其母公司WJ物流集团有限公司集团开展审计活动中,对HK原董事长汪某经济责任审计期间发现HK物流公司存在重大审计风险,最终查明W在任职期滥用公司权利,向母公司报告虚假财务,造成投资者重大损失。经过对案例的剖析,从中发现,经济责任审计与他审计不同,特别是在审计客体,审计侧重点方面。具体来讲,经济责任审计的客体是以“人”,而其他审计更多的关注报表数据的真实性、合法性以及准确性。经济责任审计在规范高层管理人员经济行为方面起到重大作用,但是,在经济责任审计理论并不完善和执行并不规范的情况下,不能很好的抑制腐败,但我们可以在审计过程中适时应变的改进审查方法以提高审计质量,为反腐提供证据。
[Abstract]:With the progress of the times and the development of the economy, the economic bad situation faced by the enterprises is becoming more and more complicated, and the corresponding audit of the economic responsibility of the leading cadres of the state-owned enterprises has become more and more complicated. The economic responsibility audit of leaders can be used as one of the test standards to measure the performance of leading cadres during their tenure, and it can also be used as a means to restrain executive behavior. Moreover, the audit of economic responsibility plays an important role in perfecting the leadership management mechanism, standardizing the leadership behavior, strengthening the construction of a clean government, evaluating the performance of the management, and promoting the leading cadres to abide by the laws and regulations of finance and economics. Although there are many advantages in carrying out economic responsibility audit, the current research on the theory of economic responsibility audit in our country is very imperfect and lacks a perfect theoretical system. At present, the audit of economic responsibility still refers to the audit of financial revenue and expenditure, mainly based on the audit of statements, ignoring the changes of audit business and the complexity of economic environment. Therefore, as far as the present situation is concerned, the audit of economic responsibility needs to be perfected in theory, legalized as soon as possible in the aspect of system guarantee, and regulated continuously in the process of practice. Based on the economic responsibility audit case of Wang Mou, the former chairman of HK Logistics Company, this paper expounds the related problems of economic responsibility audit. In the audit activities carried out by WJ Logistics Group Co., Ltd. of its parent company, during the audit of Wang Mou, the former chairman of HK, it was found that there was a major audit risk in the HK logistics company, and finally it was found that W abused the company's rights during his term of office. False financial reporting to the parent company, resulting in significant losses to investors. Through the analysis of the case, it is found that the audit of economic responsibility is different from that of his, especially in the object of audit and the emphasis of audit. Specifically, the object of economic responsibility audit is "person", while other audits pay more attention to the authenticity, legitimacy and accuracy of report data. The audit of economic responsibility plays an important role in standardizing the economic behavior of senior management. However, when the theory of economic responsibility audit is not perfect and the implementation is not standardized, it can not restrain corruption very well. But we can improve the audit method to improve audit quality and provide evidence for anti-corruption.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47;F259.23

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