X市国企负责人经济责任审计评价研究

发布时间：2018-10-17 18:32

【摘要】：X市是重要的省会城市,属于我国西北部重要的行政区划,该市经济责任审计工作始于1999年,国有企业负责人经责审计一向是X市经济责任审计的重点,二十年来在加强干部管理监督、促进领导干部履职尽责和推进党风廉政建设方面做出了突出贡献,然而在经济责任审计认识方面、评价指标体系构建方面、评价方法应用方面,仍存在很多不足之处。在经济责任审计理论研究和工作实践中,针对国有企业负责人进行经济责任审计评价具有重要的意义,因而需要构建适合X市国有企业负责人的评价指标体系和评价方法。本文通过回顾国企负责人经济责任审计评价指标和评价方法的研究现状,详细分析其重要地位和作用,并在全面梳理国有企业负责人现行评价指标的基础上,针对审计评价中存在的不科学、不统一等问题,系统地提出了包括国有企业负责人任期经营管理的财务绩效和经营管理的合规性在内的两大维度的审计评价体系,采用定性和定量的方法来构建国企负责人经济责任审计的评价指标体系,克服了目前突出存在的评价指标体系不统一、评价方法不完善等问题的不足,并运用文献研究法、模糊层次分析法、案例分析法对该体系的运用等内容进行了全面的探讨,初步构筑了一个理论上较为科学、实践上具有一定可行性的财务评价体系,在国有企业负责人经济责任审计评价内容、评价指标体系建构的放大和评价指标体系内容的邓方面进行了创新。
[Abstract]:City X is an important provincial capital city, which belongs to the important administrative district of northwest China. The audit of economic responsibility of the city began in 1999. The responsible person in charge of state-owned enterprises has always been the focal point of the audit of economic responsibility of city X. In the past two decades, they have made outstanding contributions in strengthening the management and supervision of cadres, promoting the leading cadres to perform their duties with due diligence and promoting the building of a clean and honest party. However, in terms of the understanding of economic responsibility audit, the construction of the evaluation index system, and the application of evaluation methods, There are still many shortcomings. In the theoretical research and practice of economic responsibility audit, it is of great significance to evaluate the economic responsibility audit for the persons in charge of state-owned enterprises, so it is necessary to construct the evaluation index system and evaluation method suitable for the principals of state-owned enterprises in X city. This paper reviews the status quo of the evaluation index and evaluation method of the economic responsibility audit of the state-owned enterprise leaders, analyzes its important position and function in detail, and on the basis of comprehensively combing the current evaluation index of the responsible person in the state-owned enterprise, In view of the unscientific and inconsistent problems in audit evaluation, this paper systematically puts forward two dimensions of audit evaluation system, including the financial performance of the head of the state-owned enterprise in charge of tenure management and the compliance of operation and management. The qualitative and quantitative methods are used to construct the evaluation index system of the economic responsibility audit of the responsible persons of state-owned enterprises, which overcomes the shortcomings of the present outstanding problems, such as the inconsistency of the evaluation index system and the imperfect evaluation method, and applies the literature research method. The fuzzy analytic hierarchy process (AHP), the case analysis method and so on have carried on the comprehensive discussion to this system and so on, has preliminarily constructed a financial evaluation system which is scientific in theory and feasible in practice. In the state-owned enterprise responsible person in charge of economic responsibility audit evaluation content, the evaluation index system construction magnification and evaluation index system content Deng aspect has carried on the innovation.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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