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ID:33382724
大小:2.66 MB
页数:73页
时间:2019-02-25
《基于内部控制的国有企业经济责任审计研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、中文摘要经济责任审计是希望通过建立有效的经营者制衡机制,从而解决现阶段国有企业普遍存在的代理人风险问题。我国国有企业处于内部法人治理结构不完善、外部市场竞争机制不健全的状况下,经济责任审计作为对国有企业领导者约束监督的重要组成部分,在国有企业经营管理过程中起到重要作用。随着经济责任审计不断发展与扩大,其已不再单单是国家审计的审计范畴,本文将国有企业内部审计与经济责任审计创新的联系起来,阐述内部审计机构开展经济责任审计的必要性、重要性及可操作性。本文从阐述企业治理、内部控制与经济责任审计的关系为出发点,希望以此
2、说明内部审计与经济责任审计的相互促进作用,为本文的创作奠定理论基础。在坚实的理论基础之上,本文又以某国有煤炭企业为例,建立了内部经济责任审计的指标体系,为实际工作提供了参考依据。关键词:国家审计;国有企业;企业治理;内部经济责任审计黑龙江大学硕士学位论文AbstractEconomicResponsibilityAuditisthehopethatthroughtheestablishmentofeffectiverestrictionmechanismforbusinessoperators,SOastos
3、olveuniversalexistenceagentrisksofthepresentstagestate—ownedenterprises.Thestate—ownedenterprisesofourcountryisintheconditionsthattheinternalcorporategovernancestructureisnotperfect,theexternalmarketcompetitionmechanismisnotsound,SOEconomicResponsibilityAud
4、itasatlimportantpartoftheconstraintsupervisionoftheleadersofthestate—ownedenterprisesplaysanimportantroleintheprocess.AlongwiththeEconomicResponsibilityAuditcontinuousdevelopmentandexpansion,whichisnotonlythenationalauditintheauditcategory.thepaperwouldconn
5、ectstate—ownedenterpriseinternalauditandeconomicresponsibilityauditinnovationtogether,expoundingtheintemalauditinstitutionsconductofEconomicResponsibilityAuditofthenecessity,theimportanceandthemaneuverability.Thispaperfromthecorporategovernance,internalcont
6、rolandEconomicResponsibilityAuditrelationshipasthestartingpoint,hopestoshowinternalauditandEconomicResponsibilityAuditofthemutualstimulativeaction,forthecreationofthispaperlaystheoreticalfoundation.Abovethesolidtheoreticalfoundation,thispaperwithastate-owne
7、dcoalenterpriseastheexample,establishestheinternaleconomicresponsibilityauditindexsystem,inordertoprovidereferenceforactualworkKeywords:NationalAudit;State—ownedEnterprise;CorporateGovernance;IntemalEconomicResponsibilityAudit—II.目录目录中文摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯
8、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯IAbstract⋯⋯⋯.⋯⋯⋯.⋯⋯⋯⋯.⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.⋯⋯⋯⋯⋯⋯⋯.⋯⋯⋯⋯⋯⋯⋯⋯⋯II绪{仑⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.⋯⋯⋯⋯⋯⋯⋯⋯⋯l一、研究背景与意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1(一)研究背景⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1(二)研究意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯
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