经济责任审计评价系统研究
发布时间：2018-09-06 07:01
【摘要】： 企业经济责任审计,是指依据国家规定的程序、方法和要求,对企业负责人任职期间其所在企业资产、负债和损益等的真实性、合法性和效益性及重大经营决策等有关经济活动,以及执行国家有关法律法规情况和应当负有的经济责任所进行的监督和评价活动。开展企业经济责任审计的主要目的是为了适应出资人监督工作的需要,加强对企业负责人的责任监督,建立与完善企业负责人经济责任的审计认定制度,客观评价企业负责人任职期间的经营业绩与经济责任,为企业负责人的任用、考核和奖惩提供参考依据,促进企业加强和改善经营管理,保证国有资产安全和国有资本保值增值1。 经济责任审计评价是指根据财务基础审计结果和企业绩效评价结果,综合考虑企业负责人任期内影响企业发展的相关因素,对企业负责人任期的经营业绩与经济责任进行客观公正的分析和评价2。 本文主要贡献在于立足于企业经济责任审计评价主体的角度,以国有企业负责人为研究客体,对我国国有企业经济责任审计评价系统进行了分析论述,在系统论的指导下,构建了经济责任审计评价系统,力求为经济责任审计模式提供一个可参考的评价系统架构;以平衡记分卡业绩评价系统作为指导性框架,参考了企业效绩评价指标体系,遵循了平衡协调的理念,对经济责任审计评价系统中的核心要素(评价指标)进行了分类与选择,提出了构建基于平衡模式的经济责任审计评价指标体系,从财务绩效、资产管理等八个维度对经济责任审计所需评价指标进行了选择,力图对企业负责人任期内的经营业绩与经济责任的履行情况进行全面、客观、公正、合理的评价。 本文第一部分为导论部分,介绍了经济责任审计评价系统研究背景、现状、研究方法等内容,明确了开展经济责任审计评价对于加强干部的监督管理、促进党风廉政建设、维护财经秩序、推进依法治国进程的重要意义。 本文第二部分是经济责任审计评价基本理论。首先对一些基本的概念进行了界定,然后运用委托-代理理论、系统理论对经济责任审计评价和评价系统做出了理论上的分析。委托-代理理论引发了经济责任审计评价之需求,系统理论为经济责任审计评价系统的构建提供了理论支撑。最后提出在设计经济责任审计评价系统时需遵循的三大基本理念。 本文第三部分以系统论为指导构建了经济责任审计评价系统,力求为经济责任审计模式提供一个可参考的评价系统架构。在构建该评价系统时,既注意了系统要素的完整性,更注重了系统要素之间关系的内在逻辑性。该评价系统由评价目标、评价原则、评价主体、评价客体、评价内容与重点、评价依据、评价标准、评价指标、评价方法、评价结果报告共10个要素组成,它既是一个开放的系统,也是一个具有反馈回路的、带有控制、调节功能的评价系统。 本文第四部分提出了构建基于平衡模式的经济责任审计评价指标体系,该指标体系以平衡记分卡业绩评价系统作为指导性框架,突出了整体、权变、平衡三大设计原则,从财务绩效、资产管理、行政管理、经营管理、发展创新、廉洁自律、社会贡献、环境保护八个维度对经济责任审计所需评价指标进行了分类与选择,力图建立一个可供参考的经济责任审计评价指标体系。 本文第五部分分析了经济责任审计未来发展趋势,并针对性地提出了具体建议。
[Abstract]:Enterprise economic responsibility audit refers to the relevant economic activities such as the authenticity, legality and efficiency of the assets, liabilities, gains and losses of the enterprise in which the person in charge of the enterprise is in office, the major business decisions, and the economic responsibility for the implementation of relevant laws and regulations of the state and the economic responsibility that should be borne during his or her term of office, in accordance with the procedures, methods and requirements prescribed by the state. The main purpose of carrying out the economic responsibility audit of enterprises is to meet the needs of the supervisory work of the investors, to strengthen the responsibility supervision of the responsible persons of enterprises, to establish and improve the system of auditing the economic responsibility of the responsible persons of enterprises, and to objectively evaluate the operating performance and economic responsibility of the responsible persons of enterprises during their tenure. The appointment, assessment, rewards and punishments of the responsible persons of enterprises provide a reference basis for promoting enterprises to strengthen and improve management, ensure the safety of state-owned assets and preserve and increase the value of state-owned capital.
Economic responsibility audit evaluation refers to the objective and impartial analysis and evaluation of the business performance and economic responsibility of the person in charge of an enterprise during his term of office according to the financial basis audit results and the enterprise performance evaluation results.
The main contribution of this paper is to analyze and discuss the economic responsibility audit evaluation system of state-owned enterprises in China from the perspective of the main body of economic responsibility audit evaluation and the person in charge of state-owned enterprises as the research object. Under the guidance of the system theory, this paper constructs the economic responsibility audit evaluation system, and strives to provide a model for economic responsibility audit. This paper takes the Balanced Scorecard Performance Evaluation System as the guiding framework, refers to the enterprise performance evaluation index system, follows the concept of balanced coordination, classifies and selects the core elements (evaluation indicators) in the economic responsibility audit evaluation system, and puts forward the economic responsibility based on the balanced model. The evaluation index system of appointment audit is selected from eight dimensions, such as financial performance and asset management, in order to evaluate comprehensively, objectively, impartially and reasonably the performance of business performance and economic responsibility during the tenure of an enterprise leader.
The first part of this paper is the introduction part. It introduces the research background, current situation and research methods of the economic responsibility audit evaluation system, and clarifies the important significance of carrying out the economic responsibility audit evaluation for strengthening the supervision and management of cadres, promoting the construction of a clean and Honest Party style, maintaining financial and economic order, and promoting the process of governing the country according to law.
The second part of this paper is the basic theory of economic responsibility audit evaluation. Firstly, some basic concepts are defined, and then the principal-agent theory is used to analyze the economic responsibility audit evaluation and evaluation system theoretically. The construction of economic responsibility audit evaluation system provides theoretical support. Finally, three basic concepts that should be followed in the design of economic responsibility audit evaluation system are put forward.
The third part of this paper constructs the economic responsibility audit evaluation system under the guidance of the system theory, and tries to provide a reference evaluation system framework for the economic responsibility audit model. Objective, evaluation principle, evaluation subject, evaluation object, evaluation content and emphasis, evaluation basis, evaluation criteria, evaluation index, evaluation method and evaluation result report are composed of 10 elements. It is not only an open system, but also an evaluation system with feedback loop, control and adjustment function.
The fourth part of this paper puts forward the construction of economic responsibility audit evaluation index system based on the balanced model. The index system takes the Balanced Scorecard performance evaluation system as the guiding framework, highlighting the overall, contingent, balanced three major design principles, from financial performance, asset management, administrative management, business management, development and innovation, integrity and self-discipline, and social. The eight dimensions of environmental protection classify and select the evaluation indicators for economic responsibility audit, and try to establish a reference index system for economic responsibility audit.
The fifth part of this paper analyzes the future development trend of economic responsibility audit and puts forward specific suggestions.
【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
本文编号：2225602
[Abstract]:Enterprise economic responsibility audit refers to the relevant economic activities such as the authenticity, legality and efficiency of the assets, liabilities, gains and losses of the enterprise in which the person in charge of the enterprise is in office, the major business decisions, and the economic responsibility for the implementation of relevant laws and regulations of the state and the economic responsibility that should be borne during his or her term of office, in accordance with the procedures, methods and requirements prescribed by the state. The main purpose of carrying out the economic responsibility audit of enterprises is to meet the needs of the supervisory work of the investors, to strengthen the responsibility supervision of the responsible persons of enterprises, to establish and improve the system of auditing the economic responsibility of the responsible persons of enterprises, and to objectively evaluate the operating performance and economic responsibility of the responsible persons of enterprises during their tenure. The appointment, assessment, rewards and punishments of the responsible persons of enterprises provide a reference basis for promoting enterprises to strengthen and improve management, ensure the safety of state-owned assets and preserve and increase the value of state-owned capital.
Economic responsibility audit evaluation refers to the objective and impartial analysis and evaluation of the business performance and economic responsibility of the person in charge of an enterprise during his term of office according to the financial basis audit results and the enterprise performance evaluation results.
The main contribution of this paper is to analyze and discuss the economic responsibility audit evaluation system of state-owned enterprises in China from the perspective of the main body of economic responsibility audit evaluation and the person in charge of state-owned enterprises as the research object. Under the guidance of the system theory, this paper constructs the economic responsibility audit evaluation system, and strives to provide a model for economic responsibility audit. This paper takes the Balanced Scorecard Performance Evaluation System as the guiding framework, refers to the enterprise performance evaluation index system, follows the concept of balanced coordination, classifies and selects the core elements (evaluation indicators) in the economic responsibility audit evaluation system, and puts forward the economic responsibility based on the balanced model. The evaluation index system of appointment audit is selected from eight dimensions, such as financial performance and asset management, in order to evaluate comprehensively, objectively, impartially and reasonably the performance of business performance and economic responsibility during the tenure of an enterprise leader.
The first part of this paper is the introduction part. It introduces the research background, current situation and research methods of the economic responsibility audit evaluation system, and clarifies the important significance of carrying out the economic responsibility audit evaluation for strengthening the supervision and management of cadres, promoting the construction of a clean and Honest Party style, maintaining financial and economic order, and promoting the process of governing the country according to law.
The second part of this paper is the basic theory of economic responsibility audit evaluation. Firstly, some basic concepts are defined, and then the principal-agent theory is used to analyze the economic responsibility audit evaluation and evaluation system theoretically. The construction of economic responsibility audit evaluation system provides theoretical support. Finally, three basic concepts that should be followed in the design of economic responsibility audit evaluation system are put forward.
The third part of this paper constructs the economic responsibility audit evaluation system under the guidance of the system theory, and tries to provide a reference evaluation system framework for the economic responsibility audit model. Objective, evaluation principle, evaluation subject, evaluation object, evaluation content and emphasis, evaluation basis, evaluation criteria, evaluation index, evaluation method and evaluation result report are composed of 10 elements. It is not only an open system, but also an evaluation system with feedback loop, control and adjustment function.
The fourth part of this paper puts forward the construction of economic responsibility audit evaluation index system based on the balanced model. The index system takes the Balanced Scorecard performance evaluation system as the guiding framework, highlighting the overall, contingent, balanced three major design principles, from financial performance, asset management, administrative management, business management, development and innovation, integrity and self-discipline, and social. The eight dimensions of environmental protection classify and select the evaluation indicators for economic responsibility audit, and try to establish a reference index system for economic responsibility audit.
The fifth part of this paper analyzes the future development trend of economic responsibility audit and puts forward specific suggestions.
【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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