国有企业经济责任审计的应用

发布时间：2018-01-17 22:22

本文关键词：国有企业经济责任审计的应用　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：文章探讨了在国有企业领导人员经济责任审计在国有大中型企业的国有资产监管中应处于的位置，指出由于国有企业领导人和管理层收购、决策失误、企业改革中的不规范、经营管理不善等原因造成的国有资产严重流失的现状，审计肩负着对国有资产安全和有效性进行监管的重要职责。在国有企业审计中企业领导人经济责任审计，提出防止国有资产流失的对策，加强国有经营责任制和约束机制，建立健全企业监督机制，改革管理体制的弊端。近年来，随着国有企业转改制工作的全面实施，我国国有企业格局出现了较大的变化。与此同时，为适应地方经济发展，，国有控股公司经营业务包括：投资、融资、城市基础设施建设以及作为城市公共事业出资者的身份对相关企业进行管理，直接关系到了国计民生的关键所在。因此更加突现出了国有企业领导人经济责任审计在国有资本运作中应当起到的作用。通过国有企业经济责任审计，可以给予企业经营者正确的评价，坚持“摸清家底、揭露问题、促进发展”的审计思路，为国有企业发展中所面临的问题提出对策，指出国有企业经营管理中存在的问题和漏洞，对国有企业领导人员在任职期间的管理水平进行评价，为国有企业在今后改革中不断发展和前进。
[Abstract]:This paper probes into the position of economic responsibility audit of leaders in state-owned enterprises in the supervision of state-owned assets in large and medium-sized state-owned enterprises, and points out that due to the buy-out of leaders and management of state-owned enterprises, the decision-making is wrong. The current situation of the serious loss of state-owned assets caused by the non-standardization of enterprise reform, poor management and other reasons. Audit shoulders the important responsibility of supervising the safety and effectiveness of state-owned assets. In the audit of state-owned enterprises, the economic responsibility audit of enterprise leaders puts forward countermeasures to prevent the loss of state-owned assets. Strengthen the state-owned management responsibility system and restraint mechanism, establish and perfect the enterprise supervision mechanism, reform the malpractice of the management system. In recent years, with the overall implementation of the transformation of state-owned enterprises, the pattern of state-owned enterprises in China has changed greatly. At the same time, in order to adapt to the development of local economy, state-owned holding companies operate business including: investment. Financing, urban infrastructure construction, as well as the identity of the public sector as a contributor to the management of the relevant enterprises. It is directly related to the key of the national economy and the people's livelihood. Therefore, the economic responsibility audit of the leaders of state-owned enterprises should play a role in the operation of state-owned capital. We can give the enterprise managers a correct evaluation, adhere to the audit idea of "find out the family background, expose the problems and promote the development", and put forward the countermeasures for the problems faced in the development of the state-owned enterprises. This paper points out the problems and loopholes in the operation and management of state-owned enterprises, and evaluates the management level of the leaders of state-owned enterprises during their term of office, so as to continuously develop and advance in the future reform of state-owned enterprises.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.47;F276.1

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