企业经营者经济责任审计评价方法研究

发布时间：2018-05-01 17:43

本文选题：企业经营者 + 经济责任审计　；参考：《吉林大学》2008年硕士论文

【摘要】： 企业经济责任审计是指审计部门对企业经营者任职期间所在企业的资产、负债、损益情况的真实性、合法性、效益性以及有关经济活动应当负有的经济责任所进行的审计监督、见证和评价的活动,是在企业财务收支审计的基础上,把审计结果人格化,将审计结果落实到人的经济责任上。中国的企业经营者的经济责任审计最初来源于我国的经济体制改革和相继产生的干部体制,最初是从厂长(经理)离任审计开始的,经过一段时间的实践,初步积累了经验,建立和完善了相应的规章制度,逐步发展到现在的对党政领导干部的经济责任审计。审计之后要对审计结果进行评价,由此构建了一个评价模型,根据审计结果,对被审计的企业经营者的经济责任情况,进行定性定量分析。论文中的审计评价作用有导向作用、量化考核作用和规范操作作用。论文首先对经济责任审计的产生、发展进行了回顾,列举了审计工作中存在难点和问题,在阐述原有经济责任审计评价存在的不足。论文在参考原有评价方法的基础上,创造性地将技术经济学中资金时间价值的方法运用到模型中,配合层次分析法和模糊评价法,以求更为客观的评价企业经营者的经济责任履行情况。最后,将该评价模型应用到具体案例中进行。
[Abstract]:The audit of economic responsibility of an enterprise refers to the audit supervision of the assets, liabilities, profits and losses of the enterprises in which the business operators belong during their tenure of office, as well as the authenticity, legitimacy, efficiency, and economic responsibility of the relevant economic activities, The activities of witness and evaluation are to personalize the audit results on the basis of the audit of the financial revenue and expenditure of the enterprise and to put the audit results into the economic responsibility of the people. The audit of the economic responsibility of Chinese enterprises and managers originated from the reform of the economic system and the successive cadre system in China. At first, the audit began with the outgoing audit of the factory director (manager). After a period of practice, the experience was initially accumulated. Established and improved the corresponding rules and regulations, gradually developed to the party and government leading cadres of economic responsibility audit. Based on the audit results, an evaluation model is constructed. According to the audit results, the economic responsibility of the audited enterprise managers is analyzed qualitatively and quantitatively. The audit evaluation function in the paper has the guiding function, the quantification appraisal function and the standard operation function. Firstly, the paper reviews the emergence and development of economic responsibility audit, enumerates the difficulties and problems in the audit work, and expounds the shortcomings of the original economic responsibility audit evaluation. On the basis of referring to the original evaluation methods, the paper creatively applies the method of the time value of funds in the technical economics to the model, cooperating with the analytic hierarchy process (AHP) and the fuzzy evaluation method. In order to evaluate the economic responsibility of business operators more objectively. Finally, the evaluation model is applied to specific cases.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.47;F272

【引证文献】