联系我们

论文查询结果	返回搜索

论文编号：	11983
作者编号：	2320180794
上传时间：	2020/12/8 21:58:08
中文题目：	J国有企业集团内部经济责任审计优化研究
英文题目：	Research on Optimization of Economic Responsibility Audit in State-owned Enterprise Group J
指导老师：	程新生
中文关键字：	内部经济责任审计;国有企业集团;优化研究
英文关键字：	internal economic responsibility audit; state-owned enterprise group; optimization research
中文摘要：	经济责任审计是我国特有的一种对领导人员的经济责任履行情况进行监督、鉴证与评价的审计活动，既包括审计机关对领导干部的权力监督，还包括企业内部审计机构对本企业领导人员的内部监督。本文重点研究的是国有企业集团的内部经济责任审计。企业通过有效开展内部经济责任审计，不仅可以督促领导人员履职尽责，更能协助企业内部的组织人事等部门加强对领导人员的考核管理，在防止因领导人员滥用职权而使国有资产蒙受损失方面发挥着重要的作用。随着我国国有企业的不断发展、改革与壮大，出现了较多的多元化发展的国有企业集团，由于其内部不同所属公司在行业分布、发展布局和外部监管等方面都存在较大的区别，导致不同的领导人员所履行的经济责任也不尽相同，这就对内部经济责任审计工作提出了更高的要求。历经三十余年的发展变化，无论在不断出台的政策规范中还是在日趋成熟的理论研究中，对经济责任审计的审计范围、审计内容、审计评价和审计结果运用等方面都进行了不断地拓展与完善，但实际上内部经济责任审计在实践中仍存在着诸多问题，这就在一定程度上影响着审计质量和监督效果。 本文在文献研究的基础上，通过对J国有企业集团内部经济责任审计进行案例分析，认为内部经济责任审计工作在制度和体系建设、审计内容、规范性、审计评价和审计结果运用方面还存在一些不足，结合国有企业集团内部经济责任审计的特点，本文从完善制度和体系、完善审计内容、改进审计方法、建立审计评价指标和强化审计结果运用五个方面提出了具体的优化措施，并在其中引入了集团化的审计监督理念、提出了将经济责任审计与企业发展布局紧密结合的思路。通过本次研究，旨在能够对其他国有企业集团的内部经济责任审计实践提出优化思路，从而达到强化内部审计的集团化监督职能、对领导人员进行有效监督、不断服务国有企业集团做大做强和维护国有资产保值增值的目的。
英文摘要：	Economic responsibility audit is a unique audit activity in China that supervises, verifies and evaluates the performance of economic responsibilities of leaders. It includes not only the supervision of the leading cadres from the audit agency, but also the internal supervision of the enterprise's leaders by the internal audit department in certain enterprise. This article focuses on the internal economic responsibility audit in state-owned enterprise group. By conducting internal economic responsibility audits effectively, it can not only urge the leading cadres to perform their duties under the principles, but also assist the internal personnel department to strengthen the assessment and management of leading cadres. The internal economic responsibility audit performs an important role in preventing leading cadres from abusing their powers to make state-owned assets suffering from losses. With the continuous development, reform and growth of China’s state-owned enterprises, more and more diversified state-owned enterprise groups have emerged. Due to the large differences in industry distribution, business strategy, and external supervision among different subsidiary companies, the economic responsibilities undertaken by different leading cadres are not the same, which puts forward higher requirements for the internal economic responsibility audit work. After more than 30 years’ development, no matter in continuously issued policy documents or the increasingly matured theoretical research, economic responsibility audit has been continuously expanded and improved in terms of audit scope, audit contents, evaluation and application of audit results. In fact, there are still many problems encountered in the internal economic responsibility audit practice, which to a certain extent affect the audit quality and expected supervision effect. Based on the literature research, this article launched a case study of the internal economic responsibility audit in J state-owned enterprise group and found out that there were still some inadequacies in terms of the institutional system, audit content, standardization, audit evaluation and application of audit results. Combined with the characteristics of the internal economic responsibility audit in state-owned enterprise groups, the author proposed detailed optimization measures in five aspects, they are improving the institutional system’s construction, expanding the audit content, improving audit methods, establishing audit evaluation indicators and strengthening the use of audit results.Along with the measures, this article also introduced the concept of group supervision view and put forward the idea of integrating the economic responsibility audit with enterprise’s development strategy. By conducting this research, the author aimed to propose optimization ideas for the internal economic responsibility audit practice in other state-owned enterprise groups, through which can help to further strengthening the supervision function of internal audit in the group level, more effectively supervising the leaders, better serving state-owned enterprise groups to expand, and pursuing the purpose of value preservation and appreciation of state-owned assets.
查看全文：	预览  下载(下载需要进行登录)