国企领导人经济责任审计的评价指标研究

发布时间：2018-05-12 08:48

本文选题：经济责任审计 + 国有企业　；参考：《长安大学》2017年硕士论文

【摘要】：经济责任审计是具有中国特色的一种审计制度。在过去二十多年里,经济责任审计得到了快速的推广和发展,为我国的反腐倡廉、党风廉政建设等工作发挥了极大的作用。其中,经济责任审计工作展开过程中,如何建立有效的评价一直是重中之重,因为评价结果直接影响着审计结果,也决定了审计工作的公正性、准确性和有效性。但是目前为止,我国仍然没有明确建立一套完整、有效的审计评价指标体系。因此,建立有效、合理的评价指标体系对于经济责任审计研究工作具有非常重要的意义。中国国民经济中,国有企业是最大的经济体。在关键行业和领域占据着支配地位,是国民经济的中坚力量。国有企业所有权和经营权的分离导致了审计的产生。所有者和经营者之间的信息不对称,促使了所有者对经营者的经济责任的评价。鉴于国有企业经济责任审计评价的重要性,本文围绕国有企业领导人员的经济责任,通过梳理相关文献,在现有理论的基础上,通过对经济责任审计的概念进行界定,确定了经济责任审计的内容。通过整理经济责任审计的现状和存在的问题,重新构建评价指标体系,并结合案例做了验证分析。本文内容共分为六个部分。第一部分为引言,主要包括研究背景与意义、文献综述、研究内容与方法、创新和不足。研究背景与意义分析了对分析经济责任审计评价指标体系进行研究的必要性;文献综述分析了国内外现有理论研究的现状;研究内容与方法初步阐述了本文的主要内容和框架;创新和不足简单说明了本研究的创新和存在的问题。第二部分为概念界定与理论基础。首先对国有企业及国有企业领导人、经济责任及国有企业领导人经济责任、经济责任审计评价等概念进行了阐述,然后对委托代理理论、权利制衡理论和利益相关者理论进行了描述。第三部分为国有企业领导人经济责任审计评价的现状及问题。通过对现行的国有企业领导人经济责任审计研究和工作的分析,发现存在指标体系涵盖内容不全面、指标体系标准不统一、指标体系评价方法不完善等问题,并对产生这些问题的原因进行了分析。第四部分是本文的核心部分,对国有企业领导人经济责任审计评价指标体系进行了重构。首先对构建原则、思路和指标的选取等做了详细的分析,在构建评价指标体系时,从管理责任、经营责任、社会责任和法纪责任四个维度入手,并对每个维度做了细致的划分。并对模糊评价法做了简单的说明。第五部分结合实际案例对本文提出的经济责任审计评价指标体系做了验证分析。第六部分为结论与展望,对本文研究内容做了总结,并指出本文研究的不足,并针对经济责任审计工作的研究提出了意见。
[Abstract]:Economic responsibility audit is a kind of auditing system with Chinese characteristics. In the past twenty years, economic responsibility audit has been popularized and developed rapidly, which has played a great role in the work of fighting corruption and building clean government. In the process of economic responsibility audit, how to establish an effective evaluation is always the most important, because the evaluation results directly affect the audit results, but also determine the fairness, accuracy and effectiveness of audit work. But up to now, our country still has not established a set of complete, effective audit evaluation index system. Therefore, the establishment of an effective and reasonable evaluation index system is of great significance to the research of economic responsibility audit. In China's national economy, state-owned enterprises are the largest economy. In key industries and fields occupy a dominant position, is the backbone of the national economy. The separation of ownership and management right of state-owned enterprises leads to audit. The asymmetric information between the owner and the operator impel the owner to evaluate the economic responsibility of the operator. In view of the importance of economic responsibility audit evaluation of state-owned enterprises, this paper defines the concept of economic responsibility audit by combing the relevant literature, on the basis of existing theories, around the economic responsibility of the leaders of state-owned enterprises. Determined the content of economic responsibility audit. Through sorting out the present situation and existing problems of economic responsibility audit, this paper reconstructs the evaluation index system, and makes a verification analysis with a case. This paper is divided into six parts. The first part is the introduction, including the research background and significance, literature review, research content and methods, innovation and deficiencies. The background and significance of the research analyzed the necessity of research on the evaluation index system of economic responsibility audit, literature review and analysis of the current situation of theoretical research at home and abroad, the research content and method of the main content and framework of this paper. Innovation and deficiency simply explain the innovation and existing problems of this study. The second part is the definition of concept and theoretical basis. Firstly, the concepts of state-owned enterprises and their leaders, economic responsibility, economic responsibility of state-owned enterprises and audit evaluation of economic responsibility are expounded, and then the principal-agent theory is discussed. The theory of right balance and stakeholder theory are described. The third part is the state-owned enterprise leader economic responsibility audit appraisal present situation and the question. Through the research and analysis of the current economic responsibility audit of the leaders of state-owned enterprises, it is found that the index system is not comprehensive, the standard of the index system is not uniform, the evaluation method of the index system is not perfect, and so on. The causes of these problems are analyzed. The fourth part is the core part of this paper, which reconstructs the evaluation index system of economic responsibility audit of state-owned enterprise leaders. Firstly, this paper makes a detailed analysis of the principles, ideas and selection of indicators. When constructing the evaluation index system, it starts with four dimensions: management responsibility, social responsibility and legal responsibility, and makes a detailed division of each dimension. The fuzzy evaluation method is simply explained. The fifth part verifies and analyzes the evaluation index system of economic responsibility audit based on practical cases. The sixth part is the conclusion and prospect, summarizes the research content of this paper, points out the deficiency of this study, and puts forward some suggestions on the research of economic responsibility audit.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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