基于内部控制的国有企业经济责任审计研究

【作者】 刘婧哲；

【导师】 杨茁；

【作者基本信息】 黑龙江大学 ， 会计学， 2012， 硕士

【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更多还原

【Abstract】 Economic Responsibility Audit is the hope that through the establishment ofeffective restriction mechanism for business operators, so as to solve universal existenceagent risks of the present stage state-owned enterprises. The state-owned enterprises ofour country is in the conditions that the internal corporate governance structure is notperfect, the external market competition mechanism is not sound, so EconomicResponsibility Audit as an important part of the constraint supervision of the leaders ofthe state-owned enterprises plays an important role in the process. Along with theEconomic Responsibility Audit continuous development and expansion, which is notonly the national audit in the audit category. the paper would connect state-ownedenterprise internal audit and economic responsibility audit innovation together,expounding the internal audit institutions conduct of Economic Responsibility Audit ofthe necessity, the importance and the maneuverability.This paper from the corporate governance, internal control and EconomicResponsibility Audit relationship as the starting point, hopes to show internal audit andEconomic Responsibility Audit of the mutual stimulative action, for the creation of thispaper lays theoretical foundation. Above the solid theoretical foundation, this paper witha state-owned coal enterprise as the example, establishes the internal economicresponsibility audit index system, in order to provide reference for actual work.更多还原