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  本文選題：國有企業(yè)　切入點：經(jīng)濟責任　出處：《暨南大學》2002年碩士論文　論文類型：學位論文

【摘要】： 任期經(jīng)濟責任審計是我國特定歷史情形下的產(chǎn)物，在國有企業(yè)改革中發(fā)揮了積極的作用。然而，，任期經(jīng)濟責任審計在理論和實踐上都還存在各種問題，經(jīng)濟責任評價作為任期經(jīng)濟責任審計的一個核心內(nèi)容，也存在各種缺陷，如評價與企業(yè)目標相脫節(jié)，評價內(nèi)容過于狹窄，而且主要著眼于過去，尚未建立起完善的評價指標體系等。在國有企業(yè)產(chǎn)權結(jié)構的基本框架下，如何完善經(jīng)濟責任評價的理論和方法，有效地發(fā)揮經(jīng)濟責任評價的作用，成為當前審計界面臨的重要課題。本文以任期經(jīng)濟責任審計中的經(jīng)濟責任評價為研究對象，在對國有企業(yè)經(jīng)營者經(jīng)濟責任內(nèi)容進行研究的基礎上，對經(jīng)濟責任評價涉及的若干問題進行了分析和探討，并提出了自己的一些看法。 論文分五個部分： 第一部分在理論分析和實地調(diào)查的基礎上，探討了國有企業(yè)經(jīng)營者經(jīng)濟責任的內(nèi)涵、特征，并對國有企業(yè)經(jīng)營者經(jīng)濟責任的內(nèi)容進行了論述。 第二部分探討了經(jīng)濟責任評價的理論依據(jù)、基本原則和基本步驟，并著重分析了進行經(jīng)濟責任評價應當分清的幾個責任界限。 第三部分回顧了經(jīng)濟責任審計的歷史，分析了當前國有企業(yè)經(jīng)營者經(jīng)濟責任評價存在的主要問題。 第四部分圍繞經(jīng)濟責任評價體系的構建，對經(jīng)濟責任評價指標體系的作用、設置原則進行了研究，并對構建經(jīng)濟責任評價指標體系框架提出了建議。 第五部分概述了本文研究的主要結(jié)論，指出了研究的局限性，提出了有待進一步研究和解決的問題。
[Abstract]:The term economic responsibility audit is the product of the specific historical situation of our country, and has played an active role in the reform of the state-owned enterprises. However, there are still various problems in the theory and practice of the term economic responsibility audit. As a core content of economic responsibility audit, economic responsibility evaluation also has various defects, such as disconnection between evaluation and enterprise objectives, too narrow evaluation content, and mainly focusing on the past. Under the basic frame of property right structure of state-owned enterprises, how to perfect the theory and method of economic responsibility evaluation, and give full play to the function of economic responsibility evaluation, This paper takes the economic responsibility evaluation of tenure economic responsibility audit as the research object, on the basis of the research on the content of the economic responsibility of the state-owned enterprise operator, Some problems involved in economic responsibility evaluation are analyzed and discussed, and some opinions are put forward. The thesis is divided into five parts:. On the basis of theoretical analysis and field investigation, the first part discusses the connotation and characteristics of the economic responsibility of the managers of state-owned enterprises, and discusses the contents of the economic responsibilities of the managers of state-owned enterprises. The second part discusses the theoretical basis, basic principles and basic steps of economic responsibility evaluation, and focuses on the analysis of several responsibilities that should be clearly defined in the evaluation of economic responsibility. The third part reviews the history of economic responsibility audit and analyzes the main problems existing in the evaluation of the economic responsibility of state-owned enterprise managers. In 4th, the function and setting principles of economic responsibility evaluation index system are studied around the construction of economic responsibility evaluation system, and some suggestions are put forward to construct the framework of economic responsibility evaluation index system. Part 5th summarizes the main conclusions of this study, points out the limitations of the study, and puts forward some problems to be further studied and solved.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.47;F272.91

【引證文獻】

相關碩士學位論文 前1條

1 武東萍;國立大學校長經(jīng)濟責任審計評價指標體系研究[D];山西財經(jīng)大學;2011年

本文編號：1572285