国有企业领导经济责任审计评价标准研究

发布时间：2017-12-30 19:01

本文关键词：国有企业领导经济责任审计评价标准研究　出处：《延安大学》2016年硕士论文　论文类型：学位论文

【摘要】：国有企业是我国国民经济的重要组成部分,国有企业领导履行经济责任的好坏直接关系到我国经济的稳定与发展。党的十八大强调要建立健全经济责任审计制度,国有企业领导经济责任审计是我国经济责任审计制度的重要内容,它对于加强企业管理,规范企业经营行为,约束经营者合理用权,抵制贪污腐败,完善现代企业治理机制具有重要作用。当前,国有企业领导经济责任审计开展情况并不理想,其主要原因是缺乏系统、合理、富有针对性和灵活性的审计评价标准,这就导致审计人员评价企业领导经济责任时困难重重,直接影响了审计的质量。本文在委托代理理论和不完全契约理论的基础上,采用文献研究法和比较研究法,针对经济责任审计现实中遇到的缺乏标准问题进行分析,构建了一套相对完整的国有企业经济责任审计评价标准。本文首先对经济责任审计评价的基本理论进行分析,指出委托代理理论和不完全契约理论是经济责任审计评价的理论依据。然后从经济责任审计评价内容标准和目标标准两个方面,对经济责任审计评价标准的现状进行分析,归纳总结并分析各自存在的问题;最后以商业类国有企业为例,从商业类国有企业领导经济责任审计评价的内涵、经济责任的界定原则、经济责任审计评价的内容设计、经济责任审计评价指标体系四个方面构建了一套系统完整的经济责任审计评价标准,为审计人员具体操作提供便利,提高经济责任审计的效率和效果。本文的创新点:第一,研究视角新,本文选取评价标准视角研究国有企业领导经济责任审计问题,在中国知网优秀硕士论文数据库中,输入经济责任审计可以找到313篇硕士学位论文文献,没有1篇从评价标准视角进行研究;第二,研究思路新,本文按照评价标准的构成层次将国企领导经济责任评价标准分为内容标准与目标标准两个层次,并在此基础上构建了一套国企领导经济责任审计评价标准体系;第三,获得新发现,通过对经济责任审计评价内容标准的统计分析发现内容标准不统一、缺乏层次性等问题;通过对经济责任审计评价目标标准的统计分析发现目标标准侧重于财务指标、指标不全面等问题。
[Abstract]:State-owned enterprises are an important part of our national economy. The performance of economic responsibility by the leaders of state-owned enterprises is directly related to the stability and development of our economy. The 18 National Congress of the Communist Party of China emphasizes the establishment and perfection of the audit system of economic responsibility. The economic responsibility audit of state-owned enterprises is an important part of our country's economic responsibility audit system. It can strengthen the management of enterprises, standardize the management behavior of enterprises, restrain the managers to use their power reasonably, and resist corruption. It is very important to perfect the modern corporate governance mechanism. At present, the economic responsibility audit of state-owned enterprises is not ideal, the main reason is lack of system and reasonable. It is difficult for the auditors to evaluate the economic responsibility of the enterprise leaders because of the flexible standards of audit evaluation. On the basis of principal-agent theory and incomplete contract theory, this paper adopts literature research method and comparative research method. This paper analyzes the lack of standard in the reality of economic responsibility audit. This paper constructs a set of relatively complete economic responsibility audit evaluation standard of state-owned enterprises. Firstly, this paper analyzes the basic theory of economic responsibility audit evaluation. It is pointed out that principal-agent theory and incomplete contract theory are the theoretical basis of economic responsibility audit evaluation, and then from two aspects of economic responsibility audit evaluation content standard and target standard. The present situation of the evaluation standard of economic responsibility audit is analyzed, and the existing problems are summarized and analyzed. Finally, take the commercial state-owned enterprises as an example, from the commercial state-owned enterprises leadership economic responsibility audit evaluation of the connotation, the definition of economic responsibility principles, economic responsibility audit evaluation of the content design. The evaluation index system of economic responsibility audit has constructed a set of systematic and complete evaluation standard of economic responsibility audit, which provides convenience for the concrete operation of auditors. Improve the efficiency and effectiveness of economic responsibility audit. The innovation of this paper: first, the new research perspective, this paper selects the evaluation standard perspective to study the state-owned enterprise leadership economic responsibility audit. In the database of excellent Master's thesis of China Zhiwang, we can find 313 documents of master's thesis by inputting economic responsibility audit, and none of them is studied from the angle of evaluation standard. Second, the new research ideas, according to the composition of the evaluation standard level, the state-owned enterprise leadership economic responsibility evaluation criteria are divided into two levels: content standard and target standard. On this basis, a set of state-owned enterprise leadership economic responsibility audit evaluation standard system is constructed. Third, the new findings, through the economic responsibility audit evaluation content standard statistical analysis found that the content standards are not uniform, lack of hierarchy and other issues; Through the statistical analysis of the evaluation target standard of economic responsibility audit, it is found that the target standard focuses on the financial index and the index is not comprehensive and so on.
【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.47

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