国有商业银行基层行长经济责任审计评价指标体系的完善

发布时间：2018-08-30 20:53

【摘要】：经济责任审计是一种自我监督约束机制,同时也是当今我国企业制度组成中必不可少的一部分。随着我国政治、经济、文化的发展,经济责任审计工作也在不断发展,已经成为我国审计事业发展中的重要内容。逐步改善和健全经济责任审计制度成为我国今后审计工作中一项意义重大的任务。国有商业银行基层开展经济责任审计,会促进支行行长的廉政建设及更好的经营建设,创造更多的经济效益和良好的企业形象。经济责任审计是具有中国特色的审计模式,发展时间较短,理论基础和业务实践中,仍有许多方面需要完善。目前,经济责任审计在社会中发挥着越来越重要的作用,尤其是国有商业银行基层行长的经济责任审计对其提职、任免等产生重要影响。随着时代和经济的发展,多年前的经济责任审计指标体系考核方面已不全面,需要根据目前的业务特点、要求,完善现有的评价指标体系,这对进一步深化和提升理论研究与满足社会实践工作具有重要的现实意义。本文首先梳理回顾了经济责任审计的理论基础和相关概念,做好充分的理论准备基础。然后,分析国有商业银行基层行长经济责任审计的现状,和指标存在的问题,并将现有指标体系进行完善。根据改进原则,对四个方面的指标包括业务经营管理方面、重大决策事项、党风廉政建设及业务风险防范与内控管理进行完善。最后,是案例分析部分。对A支行行长刘xx在任职期间进行了经济责任审计评价,充分发挥经济责任审计的监督、评价、约束等作用,并提出了合理化建议。
[Abstract]:Economic responsibility audit is not only a self-supervision and restraint mechanism, but also an indispensable part of the enterprise system in our country. With the development of politics, economy and culture, the audit of economic responsibility has become an important part of the development of audit in our country. Improving and perfecting the audit system of economic responsibility gradually becomes a significant task in the future audit work of our country. Carrying out economic responsibility audit at the grass-roots level of state-owned commercial banks will promote the clean government construction and better management construction of the governor of the branch bank, and create more economic benefits and a good enterprise image. Economic responsibility audit is an audit mode with Chinese characteristics, which has a short development time. There are still many aspects to be perfected in the theoretical basis and business practice. At present, economic responsibility audit plays a more and more important role in the society, especially the economic responsibility audit of the grassroots governors of state-owned commercial banks has an important impact on their promotion, appointment and removal. With the development of the times and economy, the evaluation of economic responsibility audit index system is not comprehensive many years ago, so it is necessary to perfect the existing evaluation index system according to the present business characteristics. It is of great practical significance to further deepen and enhance the theoretical research and meet the needs of social practice. Firstly, this paper reviews the theoretical basis and related concepts of economic responsibility audit, and makes sufficient theoretical preparation basis. Then, it analyzes the present situation of the economic responsibility audit of the state-owned commercial banks' grassroots governors, and the problems existing in the indicators, and perfects the existing index system. According to the principle of improvement, this paper consummates the indexes of four aspects, such as business management, important decision items, the construction of party style and clean government, business risk prevention and internal control management. Finally, it is the case analysis part. In this paper, Liu xx, president of Branch A, is evaluated by economic responsibility audit during his term of office, giving full play to the functions of supervision, evaluation and restraint of economic responsibility audit, and puts forward some reasonable suggestions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F239.47

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