【作者】 王有志；

【导师】 李瑛玫；

【作者基本信息】 哈尔滨工程大学 ， 工商管理， 2009， 硕士

【摘要】 目前,各级政府、企事业单位的资金使用效益情况已成为民众所关注的热点,效益审计已成为政府审计不可逆转的发展趋势。研究和把握好在新的历史时期国有企业效益审计的工作方法和特点,对于审计工作者来说是一项艰巨而又复杂的任务。国有企业效益审计是一个新的领域,开展国有企业的效益审计,就是要在真实性、合法性审计的基础上,按照一定的规范对企业经济活动的经济性、效率性和效果性进行审计。国有企业效益审计包含的内容很多,不仅仅是指企业的经济效益,还包括重大经营决策效果、国有资产保值增值情况、内部控制及管理情况、各种体制和机制上的问题等。本文结合开展国有企业财务收支审计的实践经验,从国有企业效益审计相关概念和理论问题、国有企业效益审计的现状与评价、现行的企业效益审计内容及方法、国有企业效益审计评价指标体系等方面对国有企业效益审计运行模式进行研究和论述,尝试建立项目选择科学、审计目标明确、内容重点把握、评价规范有效的运行模式,使国有企业效益审计真正达到提高企业管理水平,促进企业长远发展和公共资源的合理、高效利用的目的。更多还原

【Abstract】 Nowadays, the efficiency of capital usage in government, enterprises and institutes has become a hot issue concerned by the public and the efficiency audit has become an irreversible trend as well. It is a difficult and complicated work for the audit people to study and grasp the characteristics of the working methods in the new historical period of the audit of state-owned enterprises. Efficiency audit of state-owned enterprise has become a new field. To carry on the efficiency audit of state-owned enterprises is just based on the authenticity and legality of audit, in accordance with the norms of a certain economic activities of enterprises of economy, efficiency and effectiveness of the audit.Efficiency audit of state-owned enterprises is a new field that contains not only the economic benefits of an enterprise, but also the effect of a major business strategy-making, state-owned assets, the internal control and management of various institutions and mechanisms and so on. This paper is discussed the operation mode of efficiency audit of stated-owned enterprises with the practical experience of the financial revenues and expenditures of state-owned enterprises, related to the concept of state-owned enterprises and the evaluation of the status of the audit, audit of existing enterprises and the methods, as well as the evaluation index system effectiveness of state-owned enterprises on the operating mode of audit, trying to choose the program scientific, identifying the purpose of the audit, grasping the emphasis of contents and evaluating the modes effectively, which is aimed at improving the manageable competence of enterprises, promoting long-term development of enterprises and utilization of public resources reasonably and efficiently.更多还原