国有企业经营者任期经济责任审计内容和评价方法研究

发布时间：2018-06-29 01:24

本文选题：企业经营者 + 经济责任　；参考：《西安理工大学》2002年硕士论文

【摘要】： 有效的经营者制衡机制，是解决我国现阶段国有企业普遍存在的企业代理人问题的关键。在目前国有企业内部法人治理结构有待进一步完善、外部市场约束力不强的现状下，任期经济责任审计作为国有企业经营者外部约束监督机制的重要组成部分，对国有企业经营者有很强的制约作用。由于经营者任期经济责任审计工作在我国尚处于起步阶段，目前在审计内容及重点方面未形成统一认识，在审计评价方面缺乏科学规范的评价方法，从而直接影响了审计监控的效果，所以本文对国有企业经营者任期经济责任审计内容和评价方法进行了研究。论文首先对经营者监控与约束机制的理论进行分析，，在企业委托—代理关系中，对代理人问题、经营者监控理论和企业经营者的约束机制进行了研究。其次，论文对我国企业经营者任期经济责任审计工作的产生与实践进行分析，同时在比较分析国外有关发达及发展中国家的经济责任审计内容模式以及对美国经济责任审计评价方法简析的基础上，借鉴了国际公营部门经济责任审计经验。最后，论文建立了符合我国国情的国有企业经营者任期经济责任审计的内容体系，即以企业资产、负债、所有者权益真实性审计为基础，以经营者经营管理审计为重点，以财经法纪审计为补充的审计内容体系。在审计评价方面，论文从理论上构建了复合审计评价系数与层次分析方法相结合的经营者经济责任审计评价模型。从而将全方位、多侧面、不同性质、不同类别的审计评价指标体系融为一体，以复合审计评价系数的形式，客观、公正地评价国有企业经营者的任期经济责任。通过审计案例实践检验表明，论文构建的经营者任期经济责任审计评价模型达到设计要求，具有实际运用价值。
[Abstract]:The effective mechanism of manager balance is the key to solve the problem of enterprise agent which exists widely in state-owned enterprises in our country at present. Under the situation that the internal corporate governance structure of state-owned enterprises needs to be further improved and the external market is not strong, the term economic responsibility audit is an important part of the external constraint supervision mechanism of state-owned enterprise managers. To state-owned enterprise operator has very strong restriction function. Because of the fact that the economic responsibility audit of manager tenure is still in its infancy in our country, there is no unified understanding of the audit contents and key points at present, and there is a lack of scientific and standardized evaluation methods in audit evaluation. Therefore, this paper studies the contents and evaluation methods of economic responsibility audit of state-owned enterprise managers. Firstly, this paper analyzes the theory of manager monitoring and constraint mechanism. In the principal-agent relationship, it studies the problem of agent, the theory of manager monitoring and the constraint mechanism of enterprise manager. Secondly, the paper analyzes the production and practice of the economic responsibility audit of the term of the business operator in our country. At the same time, on the basis of comparing and analyzing the economic responsibility audit contents of developed and developing countries abroad and the evaluation methods of American economic responsibility audit, this paper draws lessons from the experience of international public sector economic responsibility audit. Finally, the paper establishes the content system of the economic responsibility audit of the state-owned enterprise manager's term, which is based on the truthfulness audit of the enterprise assets, liabilities, owner's rights and interests, and focuses on the management audit of the operator. Audit content system supplemented by auditing of Financial Law and discipline. In the aspect of audit evaluation, the paper theoretically constructs the evaluation model of manager's economic responsibility which combines the evaluation coefficient of compound audit with the analytic hierarchy process. Thus, the comprehensive, multi-side, different nature and different types of audit evaluation index system are integrated into one, and the economic responsibility of state-owned enterprise managers is evaluated objectively and fairly in the form of compound audit evaluation coefficient. The results of audit cases show that the evaluation model of economic responsibility for managers' tenure can meet the design requirements and has practical application value.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.47

【引证文献】