B电力公司经济责任审计实施策略及评价研究

发布时间：2019-05-18 12:14

【摘要】：经济责任审计不同于其他类型的审计业务,是一项随同我国政治、经济体制改革应运而生的中国特有的审计制度。伴随我国市场经济和电力事业的迅猛发展,电力企业的经营活动环境愈发繁复,如何开展有效的企业及其负责人的监督评价工作、如何促进领导干部履职尽责,推进依法治企工作,就成为了内部审计工作的重点。经济责任审计作为一种评价受托经济责任关系的手段,在监督和评价企业负责人的同时也为电力企业领导干部选拔和任用提供了依据。本文通过文献查阅、情况分析、实践实操等方式分析了B电力公司经济责任审计开展情况及暴露的问题,如评价标准不科学,审计队伍力量薄弱,审计人员质量有待提升,审计结果利用不充分,审计手段缺乏创新等,并从实际出发剖析了问题成因,提出了有针对性的改进措施,包括加强审计制度建设、着力研究设计评价指标、创新审计手段、强化人才队伍建设、加强审计结果利用等,预期能够使B电力公司在此项工作领域得到整体提升。同时理论联系实际,运用本文提出的实施策略,结合案例,开展了B电力公司经济责任审计工作,提升了审计管理规范性,促进了审计手段多元化,注重了审计结果的利用率,深化了经济责任审计影响力。最后,采用层次分析法(AHP)搭建了B电力公司经济责任审计实施效果评价模型,并进行了实施效果分析,切实证明了B电力公司经济责任审计实施策略的效用性和适用性。通过本文对经济责任审计工作的研究,有助于对电力行业内部领导干部的管理做出客观评价,提高领导干部经营管理水平和履职尽责的自觉性,为B电力公司健康发展保驾护航。
[Abstract]:Different from other types of audit business, economic responsibility audit is a unique audit system in China, which comes into being with the political and economic system reform of our country. With the rapid development of market economy and electric power cause in our country, the operating environment of electric power enterprises is becoming more and more complicated. How to carry out the supervision and evaluation of effective enterprises and their responsible persons, and how to promote leading cadres to perform their duties and due diligence. Promoting the work of administering enterprises according to law has become the focus of internal audit work. As a means of evaluating the relationship of fiduciary economic responsibility, economic responsibility audit not only supervises and evaluates the person in charge of the enterprise, but also provides the basis for the selection and appointment of the leading cadres of the electric power enterprise. Through literature review, situation analysis and practical practice, this paper analyzes the economic responsibility audit of B power company and the exposed problems, such as the unscientific evaluation standard, the weak strength of the audit team, and the quality of auditors to be improved. The audit results are not fully utilized, the audit means are lack of innovation, and the causes of the problems are analyzed from the actual point of view, and the corresponding improvement measures are put forward, including strengthening the construction of audit system, making great efforts to study and design evaluation indicators, and innovating audit means. Strengthening the construction of talent team, strengthening the utilization of audit results and so on, it is expected that B power company can be improved as a whole in this field of work. At the same time, combining theory with practice, using the implementation strategy put forward in this paper and combining with the case, the economic responsibility audit of B power company is carried out, which improves the standardization of audit management, promotes the diversification of audit means, and pays attention to the utilization rate of audit results. It deepened the influence of economic responsibility audit. Finally, the analytic hierarchy process (AHP) is used to build the evaluation model of the implementation effect of the economic responsibility audit of B power company, and the implementation effect analysis is carried out, which proves the effectiveness and applicability of the implementation strategy of the economic responsibility audit of B power company. Through the study of the audit of economic responsibility in this paper, it is helpful to make an objective evaluation of the management of the leading cadres in the electric power industry, and to improve the management level of the leading cadres and the consciousness of performing their duties and due diligence. Escort the healthy development of B power company.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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