衡阳市国资审计监管问题与对策研究

发布时间：2019-06-13 23:15

【摘要】：近年来，随着政策性破产工作的收尾，大部分国有企业顺利完成破产终结，以破产重组为契机，进一步优化了国有经济结构。一批成长性较好的市属骨干企业积极引进国内外战略投资者，通过重组上市、合资合作、相互参股等多种途径，加大了母公司层面的股权多元化改造力度，国有企业股权多元化趋势明显。衡阳市国有企业从股权构成来讲，有投资国有企业的中国建材、中国兵工集团等中央企业，也有美国亚新科工业技术有限公司等外资企业，部分国有企业还存在职工持股现象。衡阳市国资监管企业由全资公司、控股公司、参股公司及其以下层面各分、子公司组成，性质较为复杂。本文首先从理论和实践论述了国内外国资审计监管现状，引申出本文研究的理论基础，即公司治理理论、委托代理理论、分权制衡理论、公共财政理论、免疫系统理论，并提出将国有企业按三维模型分类；其次分析了衡阳市国资审计监管现状，指出了目前衡阳市国资审计监管在绩效审计、经济责任审计、内部控制审计、审计监督机制和审计人才队伍方面存在的问题；再次针对上述问题提出相应的对策，包括运用国资审计监督的多维方法、分层分类模式、监管长效机制、监管评价体系等方面。然后，，将上述对策应用于A公司的具体审计实践中，以验证对策的有效性。研究结论表明，转变审计理念，站在服务企业、促推发展角度，分层分类，结合具体实际情况，运用多维审计方法进行的审计活动取得的效果明显。最后，提出了观念、方式、信息联动等方面的建议。
[Abstract]:In recent years, with the end of policy bankruptcy, most state-owned enterprises have successfully completed the end of bankruptcy, taking bankruptcy restructuring as an opportunity to further optimize the structure of the state-owned economy. A group of municipal backbone enterprises with good growth have actively introduced domestic and foreign strategic investors through reorganization and listing, joint venture cooperation, mutual equity participation and other ways, which have increased the transformation of equity diversification at the parent company level, and the trend of equity diversification in state-owned enterprises is obvious. As far as the equity composition of Hengyang state-owned enterprises is concerned, there are Chinese building materials invested in state-owned enterprises, China military Industry Group and other central enterprises, as well as foreign-funded enterprises such as American Yaxinke Industrial Technology Co., Ltd., and some state-owned enterprises still have the phenomenon of employee shareholding. Hengyang state-owned regulatory enterprises are composed of wholly-owned companies, holding companies, shareholding companies and their subsidiaries. This paper first discusses the present situation of state-owned audit supervision at home and abroad from theory and practice, and extends the theoretical basis of this paper, that is, corporate governance theory, principal-agent theory, decentralization and balance theory, public finance theory, immune system theory, and proposes to classify state-owned enterprises according to three-dimensional model. Secondly, it analyzes the present situation of state-owned audit supervision in Hengyang City, points out the existing problems in performance audit, economic responsibility audit, internal control audit, audit supervision mechanism and audit talent team, and puts forward the corresponding countermeasures for the above problems, including the use of multi-dimensional method of state-owned audit supervision, hierarchical classification model, supervision and long-term mechanism, supervision and evaluation system and so on. Then, the above countermeasures are applied to the specific audit practice of A company to verify the effectiveness of the countermeasures. The results show that the audit activities carried out by multi-dimensional audit method have achieved obvious results by changing the audit concept, standing in the service enterprise, promoting the development angle, classifying the layers and classifying the actual situation. Finally, some suggestions on concept, mode and information linkage are put forward.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F123.7;F239.4

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