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论文编号：	12028
作者编号：	2320180766
上传时间：	2020/12/10 14:58:54
中文题目：	国有证券公司领导人员经济责任审计研究 ——以A证券公司为例
英文题目：	Research on Economic Responsibility Audit of Leaders in State Owned Securities Company: With A Securities Company as an Example
指导老师：	张继勋
中文关键字：	国有企业；领导人员；经济责任审计；证券公司
英文关键字：	State Owned Enterprise; Leader; Economic Responsibility Audit; Securities Company
中文摘要：	审计监督在我国治理体系中有发挥着不可替代的作用，而党政主要领导干部和国有企事业领导人员经济责任审计（以下简称经责审计）以其覆盖面广、审计成果多元以及强化国家治理成效显著等特点成为了我国国家审计制度中的重要一环，在党和国家监督体系中的作用日益凸显。2019年7月，中共中央和国务院联合印发《党政主要领导干部和国有企事业单位主要领导人员经济责任审计规定》（以下简称“两办新规”），将经责审计这项监督活动提到了更高的位置，对审计对象与内容都提出更高要求。现有研究已从不同方面分析了其过去发展中存在的问题，但对于两办新规颁布后经责审计的研究较少，同时，对于国有企业尤其是证券公司经责审计的研究也较少。因此本文以两办新规颁布后的证券公司领导人员经责审计实践为例进行研究。 本文按照“引入理论-分析案例-得出对策”的框架，从阐述经责审计的发展背景与意义入手，在国内与国外对于经责审计研究的基础上，通过对经责审计的概念、内容、方法与流程等方面的介绍，采用参阅文献、案例分析、规范与实证相结合等方式，对A证券公司领导人员经责审计进行研究，详细介绍了A证券公司的基本情况与被审计领导人员任职情况，分析A证券公司经责审计的背景、目标、过程，认为A证券公司经责审计存在审计评价指标体系不完善、审计方法滞后、项目组织不科学、结果运用不充分等问题。并结合B省审计厅工作实际，从四个方面提出改进国有企业尤其是证券公司经责审计工作的措施：一是完善审计评价指标体系；二是改进数据分析和审计方法；三是科学组织审计项目；四是充分运用审计结果。
英文摘要：	Audit supervision plays an irreplaceable role in China's governance system, and the economic responsibility audit (hereinafter referred to as accountability audit) of the main leading cadres of the party and government and the leaders of state-owned enterprises and institutions (hereinafter referred to as accountability audit) has become an important part of China's national audit system because of its wide coverage, diversified audit results and remarkable achievements in strengthening national governance The role has become increasingly prominent. In July 2019, the Central Committee of the Communist Party of China and the State Council jointly issued the regulations on economic responsibility audit of main leading cadres of the party and government and major leaders of state-owned enterprises and institutions (hereinafter referred to as the "two new regulations"), which raised the supervision activity of accountability audit to a higher position and put forward higher requirements on the audit object and content. The existing research has analyzed the problems existing in its past development from different aspects, but there is less research on accountability audit after the promulgation of the two new regulations, and there is also less research on the accountability audit of state-owned enterprises, especially securities companies. Therefore, this paper takes the practice of accountability audit of the leaders of securities companies after the promulgation of the two new rules as an example. In accordance with the framework of "introducing theory, analyzing cases and obtaining countermeasures", this paper starts with the background and significance of accountability audit, introduces the concept, content, method and process of accountability audit at home and abroad, and adopts the methods of literature reference, case analysis, standard and empirical analysis to guide a securities company This paper introduces the basic situation of a securities company and the position of the audited leaders, analyzes the background, objectives and process of the responsible audit of a securities company, and points out that there are some problems in the accountability audit of a securities company, such as the imperfect audit evaluation index system, the lagging audit method, the unscientific project organization, and the insufficient application of the results. Combined with the actual work of the audit bureau of B Province, this paper puts forward four measures to improve the accountability audit work of state-owned enterprises, especially securities companies: first, improve the audit evaluation index system; second, improve data analysis and audit methods; third, scientifically organize audit projects; fourth, make full use of audit results.
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