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论文编号：	8928
作者编号：	2120142938
上传时间：	2016/12/11 14:09:58
中文题目：	JT集团董事长经济责任审计的案例研究
英文题目：	Discussion on Economic Accountability Audit of the JT Group Chairman
指导老师：	梅丹
中文关键字：	国有企业;经济责任审计;评价体系
英文关键字：	State-owned enterprises ;Accountability Audit ;Evaluation System
中文摘要：	审计是由于社会、政治和经济发展到一定阶段而产生的,并且伴随着社会、政治和经济的发展而不断改善。我国关于经济责任审计的记录最早可以向前追溯到大约西周时期。自改革开放，特别是近20年以来，经过一系列的探索和发展，经济责任审计不断完善，逐渐形成为具有中国特色的一项审计制度。开展经济责任审计是我们国家党和政府出于强化对领导干部的监管,正确评价其经济责任履行情况,确保国有资产保值增值的目的而实行的一种监督管理制度。有助于党政部门正确决策，遏制腐败，加强干部人事管理和监督，促进勤政廉政建设。深入研究经济责任审计相关的理论和实务，是当前做好前形势下经济责任审计工作的必然要求。国有企业作为我国经济的支柱，在国民经济中处于主要的支配地位，为保证国民经济的可持续性发展，发挥着重大作用。因此国有企业领导人在确保国有企业健康、快速、高效发展，实现国有资产保值增值等方面，承担有重要的经济责任。本文首先针对国有企业领导人实施经济责任审计的背景以及研究的意义进行介绍,梳理了国内外关于经济责任审计的研究成果，同时详细阐述研究的内容及方法。在回顾经济责任审计产生及发展历史、基础理论、审计流程的基础上，接下来以针对JT集团董事长任期内的经济责任审计为例，通过对审计流程、结果的分析，揭示在国有企业领导人经济责任审计时，审计监督不及时、审计覆盖面和审计评价标准不足、审计手段单一、审计力量欠缺。最后基于对JT集团领导人经济责任审计案例分析的研究成果，从联网审计技术应用、经济责任审计评价体系的建立以及加强多机构、多部门合作等方面探讨如何进一步改善国有企业领导人经济责任审计工作。
英文摘要：	Audit is the product as economic developments to a certain order, and improves with the development of social, political, and economic. In our country the earliest records about economic accountability audit can be traced back to the Western Zhou Dynasty. Since the reform and opening up, especially for nearly 20 years, after a series of exploration and development, the economic accountability audit has continuously improved, gradually formed as an auditing system with Chinese characteristics. The economic accountability audit is a system of supervision and management that the party and the government of our country use to strengthen supervision of leading cadres, evaluate their economic accountability fulfillment situation correctly and make sure that the value of state-owned assets preserved and increased. And contributes to the party and government departments make decisions , curbs corruption, strengthens the management and supervision about cadres, promotes the diligence to build a clean government. In-depth study on the theory and practice of the economic accountability audit is the inevitable requirement of auditing in current situation. As a pillar of the economy in our country, the state-owned enterprises dominate in the national economy and play significant roles to guarantee the sustainable development of national economy,. Therefore state-owned enterprise leaders have important accountability in ensuring the healthy, rapid and efficient development of state-owned enterprises, to realize the value of state-owned assets, etc. This paper focused on the background about implementing the economic accountability audit of state-owned enterprise leaders, and introduces the significance of research, combing the domestic and foreign research achievements about economic accountability audit, the contents and the methods of the research are introduced in detail, at the same time. Based on the review of and its development history, basic theory and the process of economic accountability audit, takes economic accountability audit of JT group chairman as an example. According to the analysis of the result and process, reveals the shortage of economic accountability audit, such as the insufficient audit evaluation standards, lacking of auditing means and strength, etc. Based on the economic accountability audit of JT group leaders case analysis research, from the network audit technology application, and strengthening to establish the system of economic accountability audit evaluation agencies and departments, etc, to discuss how to further improve the state-owned enterprise leaders economic accountability audit work.
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