 ==>> 点击下载文档 |
经济责任审计作为一种评价受托经济责任关系的手段，在监督和评价企业负责人的
同时也为电力企业领导干部选拔和任用提供了依据
本文通过文献查阅、情况分析、实践实操等方式分析了 B 电力公司经济责任审
计开展情况及暴露的问题，如评价标准不科学，审计队伍力量薄弱，审计人员质量
有待提升,审计结果利用不充分，审计手段缺乏创新等，并从实际出发剖析了问题成
因，提出了有针对性的改进措施，包括加强审计制度建设、着力研究设计评价指标、
创新审计手段、强化人才队伍建设、加强审计结果利用等，预期能够使 B 电力公司
在此项工作领域得到整体提升。同时理论联系实际，运用本文提出的实施策略，结
合案例，开展了 B 电力公司经济责任审计工作，提升了审计管理规范性，促进了审
计手段多元化，注重了审计结果的利用率，深化了经济责任审计影响力。最后，采
用层次分析法（AHP）搭建了 B 电力公司经济责任审计实施效果评价模型，并进行
了实施效果分析，切实证明了B电力公司经济责任审计实施策略的效用性和适用性
通过本文对经济责任审计工作的研究，有助于对电力行业内部领导干部的管理做
出客观评价，提高领导干部经营管理水平和履职尽责的自觉性，为 B 电力公司健康
发展保驾护航
关键词：经济责任审计；审计评价；审计策略；华北电力大学硕士学位论文
II
Abstract
Economic responsibility audit is a peculiar to China&39;s special audit system, it alone
with our country economic system reform and political restructuring. With the rapid
development of Market economy and electric power industry, electric power enterprise&39;s
economic activities become more complicated, The rights of theleadership is swelling, so
the key point of the electric power enterprise internal audit work is the focus of attention
on how to effective for supervis ion and evaluation for leading cadres, How to promote the
leading cadres to perform the job responsibilities and advance administration according to
law, the rule of law. Economic responsibility audit as a set of organization supervision,
disciplinary inspection supervision, audit supervision as one of the means of evaluation of
entrusted economic responsibility relations, one side supervision and evaluation of
leading cadres, and one side provide the basis for the electric power enterprise leading
cadre appointment
This paper sets the B electric power company as research object in order to analyze
the problems of economic responsibility audit. Literature is reviewed about economic
responsibility audit management situation at home and abroad, expounds the internal audit
theory, entrusted economic responsibility theory and the theory of business process
optimization. Through literature research, case research and case operation methods study
of the B electric company current situation of economic responsibility auditing, Analysis
of the problems such as evaluation standard is not scientific, the audit team strength is
weak, the auditor quality needs to be promoted, audit results using inadequate, auditing
means lack of innovation, etc.According to the above problem, this article e mbarks from
the B electric company actual situation analyzes the reasons of the problem and targeted
improvement measures are put forward, including strengthen the construction of audit
system, focus on the study design evaluation indexes, innovate auditing methods,
strengthen the talent team construction and the utilization of audit results, etc.
Expectations can make B electric company of economic responsibility audit work get
improved as a whole. At the same time also integrate theory with practice, improve the
normative audit management，promoted the auditing means diversification，pay attention
to the utilization of audit results ， deepening the economic responsibility audit
influence.Finally, uses the analytic hierarchy process (AHP) to build the effect evaluation
model of the B electric company of economic responsibility audit work ，analyses the
effect evaluation system，prove the validity and practicability of the strategy.
By means of this research, helps to make objective evaluation the leadership of the
electric power industry, Immune system function into full play, Raise the level of the
leading cadre management and self-consciousness, creating a perfect environment for B华北电力大学硕士学位论文
III
electric power company’s healthy development．
Keywords : Economic responsibility audit，audit evaluation，audit strategy华北电力大学硕士学位论文
目录
摘要.........I
Abstract .II
第 1 章 绪论......1
1.1 研究背景及研究意义 ..... 1
1.1.1 研究背景...... 1
1.1.2 研究意义...... 2
1.2 国内外研究现状3
1.2.1 企业经济责任审计的基本情况..... 3
1.2.2 关于经济责任审计的评价. 5
1.2.3 关于电力企业经济责任审计风险控制及对策...... 6
1.3 论文研究内容及框架 ..... 6
1.3.1 主要研究内容......... 6
1.3.2 研究框架..... 7
第 2 章 相关基础理论..9
2.1 内部审计理论 ....
。。。以上简介无排版格式，详细内容请下载查看
