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论文编号：	7914
作者编号：	2120132738
上传时间：	2015/12/8 16:08:31
中文题目：	海星公司内部经济责任审计优化研究
英文题目：	Study on internal economic responsibility audit in HaiXing Company
指导老师：	张晓农
中文关键字：	内部审计;经济责任审计;审计体系;审计优化
英文关键字：	Internal audit; Economic responsibility audit; Audit system; Audit optimization
中文摘要：	开展企业内部领导干部任期经济责任审计，是适应中国特色社会主义市场经济，对企业领导干部加强管理和监督的有效途径。中共中央办公厅、国务院办公厅根据《中华人民共和国审计法》，在近些年来陆续颁发企业领导人员经济责任审计的规定和细则。企业内部经济责任审计逐步得到企业管理层的认可，也日益成为企业内部审计部门开展的主要工作。作为内部审计部门，如何正确实施对企业领导人员经济责任审计，客观、公正地评价其业绩；如何为决策者合理使用干部提供依据，发挥人才优势，提升企业管理水平，促进企业提质增效，业已成为需要认真研究的现实课题。 本文在查阅国内外经济责任审计相关理论的基础上，梳理了国内外经济责任审计的发展历程、特点及其实施原则。随后，以国有企业海星公司为研究对象，对海星公司内部经济责任审计工作的现状进行了深入剖析。作者阐明了制约企业内部经济责任审计发展的主要问题及其原因，进一步在组织模式、制度体系、业务程序、成果运用四个方面构建以企业经营管理为核心的内部审计体系，提出了内部审计新常态下优化企业经济责任审计的实施措施，并期望逐步向内部审计的其他审计类型延伸，从而为企业内部审计的发展起到一定的指引作用。 结合经济责任审计帮助实现企业提升管理效益的认识，在对海星公司内部经济责任审计的全面总结和反思中，本文积极探索内部经济责任审计实施的新方法，充分发挥内部审计的职能和作用，从而为企业的发展添砖加瓦。
英文摘要：	Adapt to the characteristics of the socialist market economy, internal economic responsibility audit is the effective way to strengthen the management and supervision of the enterprise leading cadres. In accordance with the Audit Law, the general office has issued several provisions and rules in recent years. The internal economic responsibility audit has gradually been recognized by the enterprise managers. It is increasingly becoming the main work of internal audit department. How to properly implement the economic responsibility audit, objective and impartial evaluate the performance; how to provide the evidence to rational use leading cadres for decision-makers, bring talents’ superiority into full play; how to improve the level of enterprise management, promote the quality and efficiency of the enterprises, have already become the realistic subject which need seriously study. On the basis of domestic and foreign theory, this research introduces the development history, characteristics and implementing principles of the internal economic responsibility audit. As well as takes the state-owned enterprise of HaiXing as a research object, the research analyzes the main problems and causes of HaiXing. And then further lays the conclusion of how to set up an all-sided internal audit system and summarizes in 4 aspects of organization, institution, operation and achievement. Moreover, this research explores some new methods for actualizing internal economic responsibility audit, and it is expected to be extended in other types of internal audit in future, in order to point out the direction for developing the enterprise internal audit. Combined with the positive effect of the economic responsibility audit which helps enterprise value added, this research gives full play to the function and effect of the internal audit, thus contributes the development of enterprise.
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