国有企业领导人员受托责任审计评价体系研究

发布时间：2018-05-22 18:15

本文选题：受托责任 + 经济责任审计　；参考：《江苏大学》2007年硕士论文

【摘要】： 随着我国加入世贸组织和党中央提出的构建和谐社会的总目标以后,对国有企业领导人员有了更新更高的要求。社会主义和谐社会是经济建设、政治建设、文化建设、社会建设协调发展的社会,是人与人、人与社会、人与自然之间整体和谐的社会。国有企业领导人员的经济责任审计工作也要适应这种新的环境变化,进行改革与创新。本文深入分析了国有企业领导人员经济责任审计工作产生的历史背景以及根本原因,揭示了当前国有企业领导人员经济责任审计中存在的问题,在借鉴国内外相关的理论研究成果和实践经验的基础上,提出了对国有企业领导人员进行受托责任审计而不仅仅是经济责任审计。受托责任审计是社会发展到一定阶段的产物,是经济责任审计的拓展和创新。本文以规范性研究为主,实证研究为辅。本文总结和归纳了国内外不同学者的研究成果,确定了受托责任审计的基本内容,根据受托责任审计的内容设计出相关的指标,运用模糊数学的方法对国有企业领导人员进行综合评价,并对指标的分类、指标的评价原则、权重的设计以及综合评价的方法等内容进行了详细的阐述。通过模糊综合评价法,能够更好更全面地评价国有企业领导人员受托责任的履行情况。希望本文的研究结论能对目前我国国有企业领导人员经济责任审计工作有所帮助。
[Abstract]:With China's accession to the WTO and the general goal of building a harmonious society put forward by the CPC Central Committee, the leaders of state-owned enterprises have to have higher and newer requirements. The harmonious society of socialism is a harmonious society of economic construction, political construction, cultural construction and social construction. It is a harmonious society between man and man, between man and society, and between man and nature. The economic responsibility audit of the leaders of state-owned enterprises should adapt to this new environment and carry out reform and innovation. This paper deeply analyzes the historical background and the root causes of the economic responsibility audit of the leaders of the state-owned enterprises, and reveals the problems existing in the economic responsibility audit of the leaders of the state-owned enterprises. Based on the relevant theoretical research results and practical experience at home and abroad, this paper puts forward the fiduciary responsibility audit of the leaders of state-owned enterprises, not just the economic responsibility audit. Fiduciary responsibility audit is the product of social development to a certain stage and the expansion and innovation of economic responsibility audit. This paper is based on normative research, supplemented by empirical research. This paper summarizes and summarizes the research results of different scholars at home and abroad, determines the basic contents of the fiduciary responsibility audit, and designs the relevant indicators according to the content of the fiduciary responsibility audit. The fuzzy mathematics method is used to evaluate the leaders of state-owned enterprises, and the classification of indicators, the evaluation principles of indicators, the design of weights and the methods of comprehensive evaluation are expounded in detail. Through the fuzzy comprehensive evaluation method, it can better and more comprehensively evaluate the performance of the entrusted responsibility of the leaders of the state-owned enterprises. It is hoped that the conclusions of this paper will be helpful to the economic responsibility audit of the leaders of state-owned enterprises.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.47

【引证文献】