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论文编号：	12347
作者编号：	2320180771
上传时间：	2021/6/8 14:56:19
中文题目：	NY企业经济责任审计优化研究
英文题目：	Research On NY Company’s Economic Responsibility Audit Optimization
指导老师：	张晓农
中文关键字：	经济责任；经济责任审计；经济责任审计优化
英文关键字：	economic responsibility; economic responsibility audit; economic responsibility audit optimization
中文摘要：	改革开放以来，我国经济体制经历了一系列的改革，在发展过程中，一个独具中国特色的审计种类——经济责任审计随之应运而生，旨在通过经济责任审计进一步完善领导干部监督管理体制机制，促进党风廉正建设，同时也是实现民主政治、维护国家经济安全的重要手段。从2010年到2019年，在国家法规制度层面，为了适应新形势及新要求，经济责任审计制度也在不断的完善和发展，而经济责任审计制度的逐渐成熟，一方面是进一步地推动审计理论创新，深化中国特色社会主义审计制度体系发展，另一方面通过制度规定来促进和提高新时代背景下经济责任审计的工作质量和效率。 从国家法律法规的一系列发展演变可以看出，经济责任审计制度体系的逐步完善体现了经济责任审计的重要性及实践意义。随着目前我国国有企业改革进入全面深化改革的历史关键期，经济责任审计也面临着转型升级的重大挑战。本文从国有能源企业——NY企业入手，在充分分析NY企业经济责任审计现状的基础上，引入NY企业下属A公司F同志经济责任审计案例，凸显NY企业经济责任审计目前普遍存在的一些不足，以审计程序为切入点，分别探究审计准备阶段、审计实施阶段、审计终结阶段存在的问题，如先离后审普遍存在、审计效率有待提升、审计结果运用不到位等。通过分析目前NY企业经济责任审计中产生问题的原因，针对如何解决这些问题提出了优化措施和建议，旨在真正实现经济责任审计的职能作用，积极发挥经济责任功能。 本文通过对NY企业经济责任审计存在的问题提出优化措施，不仅完善NY企业内部控制和管理，规范企业领导人员权力运行，也确保了企业内部控制得到有效发挥，推进企业健康持续发展，使经济责任审计在企业发展和管理中的免疫和重要保障职能得到充分体现。
英文摘要：	Since the reform and open policy, our country has experienced a series of economic system reform, in the process of development, a unique Chinese characteristics of the types of audit, economic responsibility audit then arises at the historic moment, aims to further improve the leading cadres economic responsibility auditing supervision and management system and mechanism, promote the construction of style of integrity, as well as political democracy, an important means to safeguard national economic security. From 2010 to 2019, at the level of national laws and regulations, in order to adapt to the new situation and new requirements, the economic responsibility audit system has been continuously improved and developed. The gradual maturity of the economic responsibility audit system, on the one hand, is to further promote the innovation of audit theory and deepen the development of the socialist audit system with Chinese characteristics. On the other hand, it can promote and improve the quality and efficiency of economic responsibility audit under the background of new era. From the development and evolution of national laws and regulations, we can see that the gradual improvement of economic responsibility audit system reflects the importance and practical significance of economic responsibility audit. With the reform of state-owned enterprises in China entering the historical critical period of deepening the reform comprehensively, economic responsibility audit is also facing the major challenges of transformation and upgrading. This paper starts with NY, A state-owned energy enterprise, and on the basis of fully analyzing the status quo of economic responsibility audit of NY, introduces the economic responsibility audit case of Comrade F of Company A, A subsidiary of NY, to highlight some common deficiencies of economic responsibility audit of NY, and takes the audit procedure as the starting point. The problems in the audit preparation stage, the audit implementation stage and the audit termination stage were respectively explored, such as the widespread existence of the first departure and then audit, the lax control of audit quality and the inadequate use of audit results. By analyzing the causes of the problems in the economic responsibility audit of NY enterprises at present, this paper puts forward optimization measures and suggestions for how to solve these problems, aiming at truly realizing the function of economic responsibility audit and actively giving full play to the function of economic responsibility. This article through to NY enterprise economic responsibility audit problems put forward optimization measures, not only improve the NY enterprise internal control and management, standardize enterprise leading personnel power, has ensured that the internal control effectively, promote the enterprise sustainable development, make the economic responsibility audit in enterprise development and management of immunization and get fully embody important guarantee function.
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