本文關鍵詞：國有M公司經濟責任審計評價指標體系研究　出處：《遼寧大學》2012年碩士論文　論文類型：學位論文

  更多相關文章： 國有企業(yè) 經濟責任審計 評價指標 指標體系設計

【摘要】：經濟責任審計工作是企業(yè)的自我約束機制,是現代企業(yè)制度的重要組成部分。經濟責任的審計伴隨著我國政治、經濟、文化的發(fā)展而發(fā)展,是我國審計事業(yè)發(fā)展過程中的重要事項。我國今后審計工作中的一個重要任務,就是建立健全經濟責任審計制度。實際上,在企業(yè)中開展經濟責任審計,對于企業(yè)負責人的廉政建設,企業(yè)的健康發(fā)展,社會主義市場經濟制度的建立健全具有重要的作用。 我國經濟責任審計的研究還剛剛起步,可供借鑒的經驗并不多,經濟責任審計的理論基礎和實踐運用過程中,還存在很多問題需要解決。經濟責任的審計在社會中扮演著越來越重要的角色,其評價結果也用來作為對企業(yè)負責人任免、考核和獎懲的參考。因此,不論從理論還是實踐角度,建立一套科學合理的經濟責任審計評價指標體系勢在必行。 本文采取定性分析與定量分析相結合的方法對M公司經濟責任審計的評價指標體系進行了研究。本文在對經濟責任審計的相關理論和近年來對經濟責任審計的具體實踐經驗的基礎上,對M公司及其下屬的不同類型和不同性質的企業(yè)進行的調研,了解了M公司經濟責任審計的現狀,分析了審計中存在的問題,致力于這些問題的解決,并且遵循重要性的原則,我們?yōu)镸公司建立了一套能夠滿足公司發(fā)展要求的經濟責任審計的評價指標體系,不同類型不同性質的企業(yè)采用不同的評價指標評分方法,將具體指標量化,并咨詢相關專家為各評價指標設置了合適的權重比例,以求對負責人經濟責任的履行情況進行科學的評價。
[Abstract]:The audit of economic responsibility is the self-restraint mechanism of enterprises and an important part of modern enterprise system. The audit of economic responsibility develops with the development of politics, economy and culture in our country. It is an important task in the process of the development of audit in our country. An important task in the future audit work of our country is to establish and perfect the audit system of economic responsibility. In fact, we should carry out the audit of economic responsibility in enterprises. It plays an important role in the construction of a clean and honest enterprise, the healthy development of the enterprise and the establishment and perfection of the socialist market economy system. The research of economic responsibility audit in our country is still in its infancy and there is not much experience to be used for reference. The theoretical basis and practical application of economic responsibility audit are in the process. There are still many problems to be solved. The audit of economic responsibility plays a more and more important role in the society, and its evaluation results are also used as a reference for the appointment and removal, assessment and reward and punishment of the responsible persons of the enterprise. It is imperative to establish a set of scientific and reasonable economic responsibility audit evaluation index system from both theory and practice. This paper adopts the method of qualitative analysis and quantitative analysis to study the evaluation index system of M company's economic responsibility audit. On the basis of practical experience. Through the investigation of M Company and its enterprises of different types and different properties, the author understands the present situation of M Company's economic responsibility audit, analyzes the problems existing in the audit, and devotes to the solution of these problems. And follow the principle of importance, we have established a set of economic responsibility audit evaluation index system for M company to meet the requirements of the company's development. Different types and different nature of enterprises adopt different evaluation index scoring method, quantify the specific indicators, and consult relevant experts to set the appropriate weight ratio for each evaluation index. In order to the person in charge of the implementation of economic responsibility for scientific evaluation.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.47

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本文編號：1394760