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论文编号：	8804
作者编号：	2220140436
上传时间：	2016/12/8 17:32:54
中文题目：	A省经济责任审计研究
英文题目：	Study on the Economic Responsibility Audit of A Tobacco Company
指导老师：	张继勋
中文关键字：	烟草公司；经济责任；经济责任审计；经济责任评价；内部审计
英文关键字：	tobacco companies；economic responsibility；economic responsibility auditing；economic respomsibility evaluation；internal auditing
中文摘要：	随着改革开放后经济的飞速发展，政府为了从根源上治理和预防腐败问题，加强对干部的监督和管理，从而制定了经济责任审计制度，在新时期该制度能够督促领导依法行政、廉洁自律，并认真落实国家制定的经济政策。同时，伴随我国对政治经济体制的不断改革，该制度也会不断发展，具有显著的中国特色。如今，国家不断推进民主政治，这也对经济责任审计的各项工作提出了更加严格的要求。与其他审计制度比较，该制度能够监督和管理干部，是其他审计制度无法替代的制度，无论是国家财产的保护方面，还是干部的监督和管理方面，都发挥着难以替代的作用。经济责任审计制度在烟草行业经过十几年的发展，获得的效果与成绩非常显著，并积累了非常多的工作经验，但伴随审计工作的不断深入，暴露出各种各样的问题，该审计工作还没有形成固定模式，还需要进一步加以完善。本文在深入分析问题及成因的基础之上，找出该制度的缺陷与不足，在符合烟草行业基本情况的前提下，针对A省烟草公司经济责任审计提出新的工作思路和工作方式，从而不断推进和完善经济责任审计工作，笔者提出了对应的解决方案，期望能够推动国内经济责任审计工作的发展。论文采用的研究方法主要为案例研究法，结合当前经济责任审计的实施情况，通过各种渠道搜集并归纳了相关信息，如实地考察、网络检索、图书馆查阅等。本文系统分析了A省烟草公司开展经济责任审计时存在的各类问题，以及该工作在发展过程中受到哪些制约，随后提出了适合该公司的改进措施。论文分为四个章节，第一、二章主要阐述了经济责任审计理论的发展历史，介绍了相关的文献资料，为后续研究奠定了理论基础。第三章主要是笔者运用案例法和分析研究法，按照当前经济责任审计的实施情况，归纳并总结了该公司在这方面存在的各种问题，并对其进行了深层次的原因分析。第四章运用归纳分析法，对A省烟草公司的经济责任审计问题进行了对策研究，阐述了具体的解决途径。
英文摘要：	With the rapid development of the economy after the reform and opening up, the government in order to root from the governance and prevention of corruption, to strengthen the supervision and management of cadres, thus developing an economic responsibility audit system, in the new era, the system can supervise the leadership according to law, Self-discipline, and earnestly implement the state's economic policies. At the same time, with the continuous reform of China's political and economic system, the system will continue to develop, with significant Chinese characteristics. Today, the state continues to promote democratic politics, which also economic responsibility audit work put forward more stringent requirements. Compared with other audit systems, the system can supervise and manage the cadres, which is an irreplaceable system of other auditing systems. It plays an irreplaceable role both in the protection of state property and in the supervision and management of cadres. Economic responsibility audit system in the tobacco industry after more than 10 years of development, the results and achievements are very significant, and accumulated a lot of work experience, but with the deepening of the audit work, exposing a variety of problems, the audit Work has not yet formed a fixed model, but also need to be further improved. Based on the analysis of the problems and causes, this paper finds out the flaws and shortcomings of the system. Under the premise of meeting the basic situation of the tobacco industry, this paper puts forward a new way of thinking and work for the economic responsibility auditing of tobacco companies in A province. To promote and improve the economic responsibility audit, the author puts forward the corresponding solutions, hoping to promote the development of domestic economic responsibility audit. The mainresearch methods adopted in this paper are normative research method, combined with the implementation of current economic responsibility auditing, and collected relevant information through various channels, such as site inspection, network retrieval and library inspection. This paper systematically analyzes all kinds of problems in carrying out the economic responsibility auditing of tobacco companies in A province, and what are the constraints in the process of development, and then puts forward the improvement measures for the company. The first chapter and the second chapter mainly elaborated the development history of the economic responsibility auditing theory, introduced the relevant literature, laid the theoretical foundation for the follow-up study. The third chapter mainly uses the method of analysis and research, according to the current situation of economic responsibility audit, summarizes and summarizes the problems in this aspect, and carries on the deep reason analysis. The fourth chapter uses the method of the inductive analysis to carry on the countermeasure research to the economical responsibility audit question of the A province tobacco company, has explained the concrete solution way.
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