基于内部控制的国有企业经济责任审计研究

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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⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯