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论文编号：	9607
作者编号：	2120152939
上传时间：	2017/12/7 19:39:42
中文题目：	T城市建设投资有限公司主要领导经济责任审计研究
英文题目：	The Study on the Economic Responsibility Audit of the Executives of City T Construction Investment Limited Company
指导老师：	张继勋
中文关键字：	经济责任；国有企业；审计
英文关键字：	Economic Responsibility；State-owned Enterprise ；Audit
中文摘要：	国有企业主要领导经济责任审计是国家审计监督的重要方式。2014年7月27日，中央纪委、组织部、编办、监察部、人力资源社会保障部、审计署、国资委共同印发《党政主要领导干部和国有企业领导人员经济责任审计规定实施细则》，对国有企业主要领导经济责任审计相关内容进行了细化，为审计机关今后开展审计项目指明了方向。尽管国有企业经济责任审计历经几十年的发展，相关规定不断完善和深入、审计方式不断创新、审计理论研究不断跟进，但实践中仍然存在一些需改进的地方。 本文在总结经济责任审计相关理论、主要内容和特点的基础上，以审计机关开展的T城市建设投资有限公司主要领导经济责任审计项目为例，对案例进行了深入的剖析。与其他审计项目相比，国有企业主要领导经济责任审计项目审计风险更大、审计评价更难。审计机关在开展国有企业主要领导经济责任审计项目中存在审前调查不到位、内部控制审计证据获取不充分、审计评价不全面不科学、审计结果运用有待加强等方面的问题。在分析问题的基础上，从完善审前调查了解制度、加强对内部控制制度建立和执行情况的审计、建立审计评价内容体系、强化国有企业主要领导及经济责任审计结果运用等方面分别给出了改进建议，从而更好的促进国有企业主要领导经济责任审计目标的实现。
英文摘要：	The economic responsibility audit of the state-owned enterprise excutives is an important method of the audit supervision in our country. On July 27, 2014, The Detailed Rules for the Economic Responsibility of Excutives of Party and Government and State-owned Enterprises jointly issued by the Central Commission for Discipline Inspection, the Organization Department of the CPC Central Committee , the central office and the Ministry of supervision, State Commission Office for Public Sector Reform, Ministry of Supervision, Ministry of Human Resources and Social Security, The Audit Commission, and SASAC provides specification and guidence of it. In the last scores of years, accomplishments have been made in the economic responsibility audit of the state-owned enterprises in the fields of audit laws and regulations, audit content, audit methods and theories, still there are some areas need to be improved. Based on the summary of the theories, development and current situation of the economic responsibility audit, this paper takes the project of economic responsibilities audit of the chairman of the board of the T City Construction Investment Co., Ltd as the example to make in-depth analysis. Compared with other audit projects, the economic responsibility audit of state-owned enterprise excutives is more risky and the its evaluation is more difficult. Also audit institutions have the shortcomings such as insufficient pre-investigation, lack of risk awareness, insufficient audit evidence, incomprehensive audit evaluation, inadequate feedbacks and etc. On the basis of the analysis, this paper puts forward the proposals in the fields of pre-investigation rules, implemetation audit, the establishment of internal control system,audit evaluation system and audt application, so as to promote the the audit of the state-owned enterprise excutives.
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