Z铁路建筑集团内部经济责任审计优化研究

发布时间：2018-09-08 16:14

【摘要】：随着改革开放的发展,为了进一步明确国有企业经营者的责任关系,维护企业经济活动的正常运行,国有企业经济责任审计在这一局势下孕育而生。经济责任审计不仅有利于强化领导干部的监督和管理,明确领导干部的各项经济责任与义务,还使我国国有资本的使用效率和质量得以提升,并且由此形成健全的监督管理体系。随着市场经济的发展,经济环境日趋复杂,经济活动日益频繁,从而导致一些集团公司在经营活动中存在诸多负面问题；特别是面对日益恶化的自然条件,社会、国家、人民群众对建筑施工企业工程项目的质量、安全等问题尤为重视。为了加强建筑施工企业的经营管理,确保国家、人民群众的利益,建筑施工企业“经济责任审计”浮出水面,并逐渐提上“日程”。从当前实际应用效果来看,建筑施工企业集团经济责任审计虽然在相关规章制度上从概念解释、标准规范、经济责任划分等多个角度进行了界定,为经济责任审计工作实践提供了相应的理论依据,但是无论是相关理论体系,还是实践经验积累,都忽视了系统建设工作。再加上建筑施工项目管理的复杂性,难以明确界定施工项目的管理水平。诸多原因使得建筑施工企业经济责任审计工作依然存在很多的缺陷和不足。本文采用理论结合实际的研究方法,作者结合自己在Z铁路建筑集团公司实施经济责任审计的实际体会,提出Z铁路建筑集团经济责任审计存在的难点和突出问题,根据Z铁路建筑集团经济责任审计的政策、经验,总结得出优化Z铁路建筑集团经济责任审计的有效举措。希望可以通过这样系统化的研究,使得Z铁路建筑集团所属各企业树立正确的经济责任审计意识,注重培养专业化的内部审计队伍,从而提升Z铁路建筑集团经济责任审计质量,促进企业经济责任审计的有序开展,使审计工作在领导干部的监督和评价过程中发挥更加积极的作用。
[Abstract]:With the development of reform and opening up, in order to further clarify the responsibility relationship of the managers of state-owned enterprises and maintain the normal operation of enterprises' economic activities, the audit of economic responsibility of state-owned enterprises is conceived under this situation. The audit of economic responsibility not only helps to strengthen the supervision and management of leading cadres, but also clarifies the economic responsibilities and obligations of leading cadres, and also promotes the efficiency and quality of the use of state-owned capital in China. And thus form a sound supervision and management system. With the development of the market economy, the economic environment is becoming more and more complex and the economic activities are becoming more and more frequent. As a result, some group companies have many negative problems in their business activities; especially in the face of the deteriorating natural conditions, the society, the country, The masses attach great importance to the quality and safety of construction projects. In order to strengthen the management of the construction enterprises and ensure the interests of the state and the people, the "economic responsibility audit" of the construction enterprises surfaced and gradually put on the "agenda". From the current practical application effect, although the economic responsibility audit of construction enterprise group has been defined from several angles, such as concept interpretation, standard specification, economic responsibility division and so on, in the relevant rules and regulations, It provides the corresponding theoretical basis for the practice of economic responsibility audit, but it neglects the construction of the system, whether it is the relevant theoretical system or the accumulation of practical experience. In addition, the complexity of construction project management makes it difficult to define the level of construction project management. For many reasons, there are still many defects and deficiencies in the economic responsibility audit of construction enterprises. In this paper, the author adopts the research method of combining theory with practice, combined with the author's practical experience of carrying out economic responsibility audit in Z Railway Construction Group Company, and points out the difficulties and outstanding problems existing in the economic responsibility audit of Z Railway Construction Group. According to the policy and experience of economic responsibility audit of Z railway construction group, the effective measures to optimize the economic responsibility audit of Z railway construction group are summarized. It is hoped that through such systematic research, all enterprises affiliated to Z Railway Construction Group will have a correct sense of economic responsibility audit and pay attention to the training of specialized internal audit teams. In order to improve the quality of economic responsibility audit of Z railway construction group and promote the orderly development of enterprise economic responsibility audit, the audit work will play a more active role in the supervision and evaluation of leading cadres.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.47;F532

【相似文献】