N公司离任经济责任审计研究
发布时间:2018-05-28 01:44
本文选题:离任经济责任审计 + 问题 ; 参考:《宁夏大学》2017年硕士论文
【摘要】:自1985年以来,为加强对国有企业领导干部的监督管理,国资委明确提出对国有企业的主要领导要进行离任经济责任审计的审计模式。从最早期的厂长承包经营责任审计开始,中国已经在发展完善中走过了 30余年的时光。作为我国特有的一种审计模式,离任期经济责任审计不仅要对单位的财务收支进行检查,更要从各种经济活动着眼,审核、评价被审计单位对各项经济资源的利用情况,并以审计结果为基础对责任人进行客观评价。然而,在“逢离必审”成为常态化的今天,仍然出现了大量“带病上岗”的领导干部。自十八大以来,已有不少大型国企领导落马。尽管这些领导干部在升迁过程中接受过多次内外部审计,但终究未能“安全着陆”。究其原因,这是由于行业内部审计机构体制不健全、监督关系不明确,导致审计独立性缺失等问题造成离任审计流于形式本文采用理论研究与实证分析相结合的方法,在分析离任经济责任审计相关理论方法的基础上,结合N公司离任审计工作的实际情况,对国企内部针对离任经济责任审计开展过程中出现的问题及原因进行研究,认为因内审机构隶属关系不合理、审计力量不足、“先审后离”制度未有效实施等原因,造成审计成果利用率低、审计职责不能有效发挥。通过结合理论,提出由董事会管理内审机构、建立完善的离任审计评价体系、健全整改机制等方法,来保证离任经济责任审计工作的有效性,对完善审计职能,提高约束力有着重要作用。
[Abstract]:Since 1985, in order to strengthen the supervision and management of the leading cadres of state-owned enterprises, SASAC has clearly put forward the audit mode of economic responsibility audit for the main leaders of state-owned enterprises. Since the earliest management responsibility audit, China has been through more than 30 years of development and perfection. As a unique audit mode in our country, the audit of economic responsibility from the term of office should not only check the financial income and expenditure of the unit, but also examine and evaluate the utilization of various economic resources by the audited units from various economic activities. And on the basis of audit results to the objective evaluation of the responsible person. However, in the "every trial" has become a norm today, there are still a large number of "sick posts" of leading cadres. Since the 18th National Congress, there have been many large-scale state-owned leaders down. Despite repeated internal and external audits, these leaders failed to land safely. The reason is that the internal audit institution system is not perfect, the supervision relationship is not clear, and the audit independence is not clear. This paper adopts the method of combining theoretical research and empirical analysis. On the basis of analyzing the relevant theories and methods of outgoing economic responsibility audit, combined with the actual situation of N company's outgoing audit, this paper studies the problems and reasons in the process of carrying out the audit of outgoing economic responsibility in state-owned enterprises. It is considered that the utilization of audit results is low and the audit responsibility can not be effectively brought into play because of unreasonable subordinate relationship of internal audit institutions, insufficient audit power, and the failure of effective implementation of the system of "first audit after leaving". By combining the theory, this paper puts forward some methods, such as managing the internal audit organization by the board of directors, establishing a perfect auditing evaluation system and perfecting the mechanism of rectification and so on, so as to ensure the effectiveness of the audit work of the outgoing economic responsibility and perfect the audit function. Increasing binding power plays an important role.
【学位授予单位】:宁夏大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F239.47
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