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论文编号：	5835
作者编号：	2220110340
上传时间：	2013/12/5 11:18:27
中文题目：	Z烟草公司经济责任审计研究
英文题目：	Study on Z Tobacco Company''s Economic Responsibility Audit
指导老师：	张继勋
中文关键字：	烟草行业经济责任审计，评价指标
英文关键字：	Tobacco industry，Economic responsibility audit，Evaluating indicator
中文摘要：	经济责任审计是客观、公允的评价领导人员任期经济责任，加强企业管理、提高经济效益、为干部管理部门提供考核依据的一项重要举措，是具有中国特色的一种审计监督方式。目前作为一项常规审计已在全国范围内全面开展，成为内部审计的重要组成部分。本文深入分析了烟草商业企业的背景和经济责任审计的发展现状，在受托责任、内部审计等理论指导下，选取了行业内现有企业Z烟草公司为研究对象，通过对具体案例进行分析，发现审计实践中存在诸如评价内容缺失、没有具体量化指标等问题。为了准确反映县级公司负责人的经济责任，使评价结果更直观、更具有可比性，针对这些具体问题，本文提出了对经济责任审计内容和评价指标进行改进的设想。在审计内容方面，结合公司考核的重点指标，增加三项费用、五项重点费用控制率等内容，同时在对定性指标评价的基础上，将定性指标量化，对每一项具体指标赋值，计算综合得分，得出相应的评价等级，最后根据指标打分情况得出相应的审计评价和审计建议。按照改进过的经济责任审计评价指标对上述案例加以应用，发现分类评价结果表明确地指出了企业在管理环节中存在哪些不足之处，便于审计人员分析整理，在审计报告中提出有针对性的审计建议。希望本文的研究能为Z烟草公司经济责任审计评价指标的完善提供方法和指导，也希望为烟草行业在目前环境下开展经济责任审计工作提供思路和参考。
英文摘要：	Economic responsibility audit is an important tool to make an fair and objective evaluation on managements’ performance, strengthen enterprise management, improve economic efficiency, and provide performance information for apprasal. It is a kind of audit supervision system with Chinese characteristics, and turns out to be regular audit used nationwide,as an important part of the internal audit. This paper analyzes the status quo and background of economic responsibility audit in tobacco commercial enterprises, with the guidance of accountability, internal audit theory, the paper selected the industry existing enterprise Z tobacco companies as the research object, makes a detailed analysis, and found in the practice of audit problems like lacking of evaluation content, no specific quantitative indicators. In order to accurately reflect the economic responsibility of head of the company at the county level, make the evaluation results more intuitive and more comparable, to solve these specific problems, this paper puts forward to improve the content and evaluation index of economic responsibility audit. In terms of the audit content, considering key indicators of company evaluation, increase three cost items ,five key cost items and etc. At the same time quantify the qualitative indicators when evaluating them. Assign specific indicators for each qualitative indicators, calculate the comprehensive score to determine the corresponding evaluation level, and based on all these to finally achieve audit evaluation and make audit recommendations Using the improved economic responsibility audit evaluation index to redo the above case, the classified evaluation results locate management deficiencies, facilitating the following analyzing work so as to help the auditors to propose targeted advices in the audit report. I do hope this research could do some help in improving economic responsibility audit evaluation index of Z company. I also hope it could provide some references for tobacco industry in the current environment to carry out economic responsibility audit work.
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