建立以内控评价为基础的经济责任审计研究

发布时间：2018-06-30 11:11

本文选题：经济责任审计 + 内控评价　；参考：《西南财经大学》2008年硕士论文

【摘要】： 经济责任审计,是特指审计机关或其他审计组织,接受有关部门的委托,依据国家法律法规和有关政策,审计领导干部任职期间所在部门、单位财政收支、财务收支真实性、合法性和效益性,以及领导干部本人对有关经济活动应当负有的责任,包括主管责任和直接责任,借以评价领导干部履行经济职责情况的较高层次的经济监督活动。经济责任审计本身就是基于“公共受托经济责任关系”的一种新的审计类型或形式(2006,蔡春),是一项具有中国特色的经济监督制度(刘玉慧,2004)。随着新修订的《审计法》明确了经济责任审计的法律地位,《经济责任审计条例》作为国家行政法规也将颁布施行,经济责任审计也正处于新的发展时期,也有许多值得探讨的地方。如何客观全面地对领导人的经济责任履行情况作出审计评价就是其中难点和重点之一。当前在我国经济责任审计中,审计评价指标体系和评价方法的重点多在重视结果,即在经济业绩、经济决策水平、经济管理能力和廉洁自律情况的评价水平多采用了各类财务报表或经济指标进行计算,而这些数据和指标的来源和处理的过程的控制则可有可无。即便将内部控制评价作为经济责任审计评价的一个方面,也多是检查形式上是否建立健全内部控制制度,远没有体现内部控制的预防警示、监察纠偏和考核反馈全过程的作用,限制了内部控制在经济责任审计中作用的发挥,也直接影响了对内控评价在进行全面的经济责任审计评价的质量。本文将对此进行重点研究,试图构建一个结果与过程并重的经济责任审计评价体系,为今后经济责任审计评价的实践工作提供指导。第一部分,介绍了论文研究的背景、意义、思路和创新,概括地反映了论文全貌。经过近20年的发展,经济责任审计已成为审计机关的主要工作之一,它在约束领导者权利运用、干部管理中的监督、评价与考核以及治理腐败和加强党风廉政建设等方面发挥巨大的作用。本文的创新主要体现在,如何在现有经济责任审计评价流程中体现结果与过程并重。第二部分,介绍了经济责任审计的涵义,与财务审计和效益审计的比较,阐述了经济责任审计的内容是按照被审计对象的不同进行的,以及经济责任审计评价的涵义和原则。经济责任审计具有特殊的审计目的、范围、内容、组织方式和审计路径,提出经济责任审计应以财务审计为基础,引入效益审计的思路,将效益审计作为经济责任审计的创新点进行有效的尝试和突破,深化审计内容,拓宽审计范围,积极研究与防范财政风险,建立预警机制,从深层次揭示经济发展的真实状况。纵观党政领导干部经济责任的范围,大致可以分为四个层面、两个系统。为此提出采用基本内容与特别内容的分类两种办法来探讨党政领导干部经济责任审计的内容。第三部分,分析了现有经济责任审计评价方法及存在缺陷,为了搞好审计评价工作,必须结合任期经济责任审计工作的特点,重新构建适合结果和过程统一的全面审计评价指标体系和评价方法,并进行了可行性分析。做好经济责任审计中的内控评价要把握好两点:一是要重过程,要从事前、事中介入,不要等问题出来了再去审计,要更多的采用风险导向的审计方法,把问题控制在萌芽状态;二是要重系统,内部控制是一个系统的整体,仅仅审计控制制度或者是制度的执行,只能治标,不能从根本上解决问题。更重要的是通过审计提升被审计单位抵御风险的管理控制能力,这需要对被审计单位内部控制进行系统的评价。第四部分,首先通过详细的流程比较得出,以内控评价为基础的经济责任审计与传统审计模式的区别在于将基本审计程序建立在对内控的分析基础之上,对内控薄弱环节给与更多的关注,实施更加详细的审计。其次,文章认为过程导向审计程序流程主要包括:经济责任目标确认、经济责任要素分解、内控水平测试、内控水平评价、审计重点识别、审计风险估算及基本审计程序等环节,最终提交审计报告。可见,过程导向审计模式在前期分析阶段投入了更多的精力,为科学制定审计计划做了更多的功夫,这样可以更加合理和有针对性的落实风险导向的思想,并利于风险模型的操作。接着,详细介绍了有关内部控制评价的5个方面:控制目标、控制环境、控制机制、控制系统的基本要素、控制内容和控制方法。最后,文章构建了可以在实际评价中直接应用的以内控评价为基础的经济责任审计评价表,说明如何在汇总内控分析和评价的基础对经济责任进行全面统一的审计。第五部分,通过具体审计案例对本文构建的内控评价为基础的经济责任审计评价模型进行了应用案例分析。首先确定经济责任审计目标和内容,然后对内部控制环境、内部控制整体机制评价和主要方面进行评价,再对这些分析和评价进行汇总,既而确定审计重点和实施基本的审计程序,对经济责任审计做出全面的评价。本文的创新主要体现在,如何在现有经济责任审计评价流程中体现结果与过程并重,关键有三点: 第一,是要加强对经济责任过程的分析和评价。在审计工作开展过程中,首先以对被审计单位控制环境和治理水平认定的前导性分析为基础,准确辨认审计风险和审计重点所在,从而真正实施有针对性和有效率的基本审计程序。我们认为过程导向审计程序流程主要包括:经济责任目标确认、经济责任要素分解、内控水平测试、内控水平评价、审计重点识别、审计风险估算及基本审计程序等环节,最终提交审计报告。第二,对内控的评价是实现结果和过程统一的关键点。内部控制是经济责任审计的基础,是保证整个组织实现经济责任目标,改善公共治理和公共受托责任的“基础设施”。检查和评价内部控制运行有效性不仅仅是对经济责任审计不仅仅是结果的检查,更重要的是建立有效的控制环境和预防机制,以保证政府执行力的有效运行。内控评价模型包括5个方面:控制目标、控制环境、控制机制、控制系统的基本要素、控制内容和控制方法。第三,设计实用的以内控评价为基础经济责任审计评价表,通过应用案例分析如何在内控评价的基础上对资产会计信息质量情况、国有资本保值增值情况、经济责任目标完成情况、重大经济决策情况、单位遵守财经法规情况和领导人员廉政情况审计评价进行结果与过程全面统一的经济责任审计评价。
[Abstract]:The audit of economic responsibility refers to the entrustment of the relevant departments . According to the laws and regulations of the State and the relevant policies , the auditing leading cadres should bear the responsibility for the economic activities , including the responsibilities and the direct responsibility , so as to evaluate the higher - level economic supervision activities of leading cadres in the performance of their economic responsibilities . The audit of economic responsibility is a new type or form based on the relationship between public trust and economic responsibility ( 2006 , Cai Chun ) . It is a kind of economic supervision system with Chinese characteristics ( Liu Yuhui , 2004 ) .

With the newly revised auditing law of auditing , the legal status of economic responsibility audit is clearly defined , and the auditing regulation of economic responsibility is also in the new period of development , and there are many places worth exploring .

In the first part , the background , significance , thinking and innovation of the thesis are introduced , which reflects the whole appearance of the paper . After nearly 20 years of development , the audit of economic responsibility has become one of the main tasks of the auditing organ . It plays a great role in the restriction of the application of the leader ' s rights , the supervision , evaluation and examination of the cadre management , the management of corruption and the strengthening of the Party ' s style of corruption . The innovation of this paper is mainly embodied in how to reflect the results and the process in the current economic responsibility audit evaluation process .

The second part introduces the meaning of economic responsibility audit , compares with financial audit and benefit audit , expounds the meaning and principle of economic responsibility audit . It has special audit purpose , scope , content , organization mode and audit path . The audit of economic responsibility has special audit purpose , scope , content , organization mode and audit path .

In the third part , the present economic responsibility audit evaluation method and the existence defect are analyzed . In order to do well the audit evaluation , a comprehensive audit evaluation index system and evaluation method suitable for the result and process unification must be reconstructed .

In the fourth part , firstly , through the detailed flow comparison , the difference between the economic responsibility audit and the traditional auditing model based on the internal control evaluation is that the basic auditing procedure is established on the basis of the analysis of internal control , more attention is paid to the internal control weaknesses , and the operation of the risk model is facilitated . Finally , the article constructs the economic responsibility audit evaluation form based on the internal control evaluation which can be directly applied in the actual evaluation .

The fifth part applies the case analysis to the economic responsibility audit evaluation model based on the internal control evaluation constructed in this paper through the specific audit cases . Firstly , the objective and contents of economic responsibility audit are determined , then the internal control environment , the internal control overall mechanism evaluation and the main aspects are evaluated , then the analysis and evaluation are summarized , the audit focus and the basic audit procedures are determined , and the comprehensive evaluation of the economic responsibility audit is made .

The innovation of this paper is mainly reflected in how to reflect the results and the process in the current economic responsibility audit evaluation process , and the key points are as follows :

First , it is necessary to strengthen the analysis and evaluation of the process of economic responsibility . In the course of the audit work , the audit risk and the audit focus are accurately recognized based on the leader analysis determined by the audit unit control environment and the governance level . The process guidance audit procedure mainly includes : economic responsibility objective confirmation , economic responsibility factor decomposition , internal control level test , internal control level evaluation , audit focus identification , audit risk estimation and basic auditing procedure , and finally submits the audit report .

Second , the evaluation of internal control is the key point to realize the unification of the result and process . Internal control is the basis of economic responsibility audit . It is the basis of ensuring the whole organization to realize the goal of economic responsibility , improve public governance and public trust responsibility . It is more important to establish effective control environment and prevention mechanism to ensure the effective operation of government execution force . Internal control evaluation model includes five aspects : control target , control environment , control mechanism , basic elements of control system , control content and control method .

Third , design a practical audit evaluation table based on internal control evaluation as the basis of internal control evaluation , and analyze how to carry out comprehensive and unified economic responsibility audit evaluation on the basis of internal control evaluation on the quality of assets accounting information , the value - added condition of state - owned capital , the completion of economic responsibility objective , the situation of major economic decision - making , the unit ' s compliance with financial regulation and the auditing and evaluation of the integrity of the leading personnel .
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.47

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