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论文编号：	8216
作者编号：	2120123052
上传时间：	2016/6/3 9:48:11
中文题目：	国有企业任期经济责任审计风险防控研究—以A公司为例
英文题目：	Study on the risk prevention and control of the economic responsibility audit of state owned enterprises-Taking A company as an example
指导老师：	程新生
中文关键字：	任期经济责任审计；审计风险；国有企业；内部审计
英文关键字：	Term Economic Responsibility Audit; Audit Risk; State Owned Enterprise; Internal Audit
中文摘要：	众所周知，在改革开放的三十多年间，中国经济取得了前所未有的发展，而国有经济更是作为中国经济发展的中流砥柱而快速发展壮大，越来越多的大型国有企业进入到世界500强，并在海外市场占据一席之地。在国有企业快速发展的同时，如何控制国有企业内部审计的审计风险，关系到国有企业的健康发展。由于我国的国有企业内部审计具有鲜明的中国特色，国有企业的内部审计主要是领导人任期经济责任审计，因此，本文将研究重点放在如何有效抑制国有企业任期经济责任审计风险上，以期能对国有企业任期经济责任审计的工作改进有一定的帮助。由于国有企业任期经济责任审计发展时间较短，还有很多地方需要改进，因此具有较高的研究意义。本文总共分了五个部分，第一部分是引言；第二部分是任期经济责任审计风险的理论概述；第三部分是A公司对下属单位任期经济责任审计案例分析及启示；第四部分是有效抑制任期经济责任审计风险的措施；第五部分是总结。引言部分主要介绍了论文研究的背景和意义、国内外文献综述、论文应用的理论和思路、论文的基本框架，希望能通过引言部分较为概括的论述，使得读者对整篇论文有一个明晰的印象。理论概述部分主要是对一些任期经济责任审计理论的解释，如任期经济责任审计的定义，相关风险的定义，以及与任期经济责任审计风险有关的概念。第三部分主要是从A公司对下属单位B公司任期经济责任审计出发，从审计准备、审计实施、审计报告和审计整改四个方面进行详细介绍，并分析审计风险控制不力的原因和表现。第四部分为解决问题部分，就前面所述的各种审计风险的应对提出解决建议，特别是围绕着审计准备、审计实施、审计报告和审计整改四个方面提出了有针对性的审计建议。第五部分是概括性总结并提出进一步研究的方向。
英文摘要：	As is known to all, in the 30 years of reform and opening up, China's economy made an unprecedented development, and state-owned economy is as the mainstay of China's economic development and rapid development and expansion, more and more large state-owned enterprises into the world 500 strong, and occupy a place in the overseas market. In the rapid development of state-owned enterprises at the same time, how to control the internal audit of state-owned enterprises audit risk, related to the healthy development of state-owned enterprises. Due to internal audit in state-owned enterprises of our country with distinct Chinese characteristics, internal audit of the state-owned enterprises is mainly leaders term economic responsibility audit. Therefore, this paper will focus on how effective inhibition on the auditing risk of economic responsibility during the tenure of state-owned enterprises, in order to state-owned enterprises term economic responsibility audit work improvement have some help. Because of the short development time of the economic responsibility audit of the state-owned enterprises, there are many places to be improved, so it has high research significance. This article altogether is divided into five parts. The first part is the introduction; the second part is an overview of the theory of term economic responsibility audit risk; the third part a Co., Ltd, the subordinate unit of economic responsibility during the tenure of audit case analysis and Enlightenment of; the fourth part is effectively inhibit the term of economic responsibility audit risk measures; the fifth part is summarized. The introduction part mainly introduces the research background and significance, the domestic and foreign literature review, the application of theories and ideas, and the basic framework, hope can through the introduction part is general discussion, making the readers have a clear impression of the whole thesis. The main part of the theory is to explain the economic responsibility audit in some terms, such as the definition of the term economic responsibility audit, the definition of relevant risks, and the concept of the audit risk related to the term economic responsibility audit. In term of economic responsibility audit risk control ineffective performance, causes and hazards of this part, first of all from the internal audit of the four key processes, namely audit preparation, implementation of the audit, the audit report and audit rectification of an in-depth analysis of the four aspects of audit risk, then produces the reason and harm of the detailed elaboration. The fourth part is part of the solution to the problem, in front of the audit risk coping put forward suggestions to solve the problem, especially around the audit preparation, audit implementation, audit report and audit rectification four aspects proposes the audit recommendations. The fifth part is a general summary and the direction of further research.
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