经济新常态下，内部经济责任审计因其具有监督约束权力运行、强化反腐倡廉建设 的作用而越来越受到油田企业的重视。DY 采油厂作为大庆油田下属单位，近年来不断 加大内部经济责任审计力度。但随着新常态下经济责任审计工作模式的转变，许多问题 应运而生。如何在有限的时间和审计资源下，保质保量完成经济责任审计工作、提高审 计成果的转化运用，成为了摆在采油厂内部审计人员面前的重要课题。本文旨在以 DY 采油厂内部经济责任审计工作为研究对象，探索完善采油厂内部经济责任审计的对策， 提升审计工作的效率和质量。 论文通过文献检索、现场调研等形式，分析 DY 采油厂内部经济责任审计相关现状， 运用定性分析法分析其存在的主要问题，运用定量分析法对存在问题进行了原因剖析， 运用跨学科研究法将 WBS 工作分解结构、规划求解等学科知识融入审计项目的管理中。 本文在回顾内部经济责任审计相关研究和理论的基础上，分析了 DY 采油厂内部经济责 任审计工作存在的经常出现项目延期、易遗漏重点事项、审计问题整改不彻底等问题， 从项目的规划管理、审计准备和实施、后续整改等方面入手提出了完善对策。首先要从 计划制定、项目管理、沟通协调和制度建立等方面入手做好审计工作的规划管理；其次 在审计准备和实施阶段要注重对审前调查、风险评估、人员借用、完善协调工作机制等 方法的运用，加强审计信息化建设；再次要提高审计建议的可执行性、明确整改责任、 建立完善的后续整改跟踪制度，以保障后续整改工作受控；最后要加强对审计人员和全 体员工的教育培训，为审计工作的顺利开展保驾护航。根据论文分析，要完善 DY 采油 厂内部经济责任审计工作，要从强化审计工作规划管理、优化内部经济责任审计方式方 法、加强问题整改过程的监督控制、加强内部审计人员和全体员工培训等方面入手提高 审计工作质量和效率。 关键词，DY 采油厂；经济责任；审计东北石油大学 MBA 学位论文 III Research onCountermeasures Perfecting Internal Economic ResponsibilityAudit of the DY Oil Production Company ABSTRACT Under the new normal of China’s economy, Internal Economic Responsibility Audit has been paid more and more attention by petrolrum enterprises because of its function of supervising and restraining the operation of power, strengthening anti-corruption and promoting integrity. As a subordinate unit of Daqing Oilfield Limited Company, DY Oil Production Company has steadily strengthened its Internal Economic Responsibility Audit in recent years. However, with the change of the mode under the new normal of China’s economy, many problems arise. Under the limited of time and audit resources, which become important issues are that how to complete the Economic Responsibility Audit under a good quality and quantity and how to improve the application of audit results for the internal auditors of Oil Production Company. The purpose of this paper is to take the Internal Economic Responsibility Audit of DY Oil Production Company as the research object, research the countermeasures to improve the Internal Economic Responsibility Audit of Oil Production Company, and improve the efficiency and quality of the work. By means of literature retrieval and investigation, this paper analyses the current situation of Internal Economic Responsibility Audit of DY Oil Production Company, uses qualitative analysis method to analyze the main problems, uses quantitative analysis method to analyze the causes of the problems, and uses interdisciplinary research method to integrate WBS and programming solver into the project management of the audit. On the basis of reviewing the relevant research and theory of Internal Economic Responsibility Audit, this paper analyses the problems of Internal Economic Responsibility Audit in DY Oil Production Company, such as project delay, omission of key items, incomplete of the audit corrective actions, and puts forward some countermeasures from the aspects of project planning and management, audit preparation and implementation, and the corrective actions. Firstly, we should do a good job in the planning and management of audit from the aspects of planning, project management, communication and coordination, and the system establishment. secondly, we should pay attention to the application of audit investigation, risk assessment, borrowing specialists, improving coordination mechanism, and strengthen the construction of audit informatization in the stage of audit preparation and implementation. thirdly, we should improve the implementability of audit recommendations, clarify the responsibility of东北石油大学 MBA 学位论文 IV correcting, set up a perfect system of audit corrective action, in order to ensure that the action of audit correcting is controlled. Finally, we should strengthen the training of both auditors and staff to make the audit work smoothly. According to the analysis of this paper, in order to improve the Internal Economic Responsibility Audit of DY Oil Production Company, we should strengthen the planning and management of the audit, optimize the approach of Internal Economic Responsibility Audit, strengthen the supervision and control of the audit corrective action, and strengthen the training of both internal auditors and staff to improve the quality and efficiency of audit work. Key Words: DY Oil Production Company; economic responsibility; audit目 录 V 目 录 摘要.........................................................................................................................................II ABSTRACT..............................................................................................................................III 第 1 章 绪 论............................................................................................................................1 1.1 研究背景.......................................................................................................................1 1.2 研究目的与意义...........................................................................................................2 1.2.1 研究目的............................................................................................................2 1.2.2 研究意义............................................................................................................2 1.3 国内外研究现状述评...................................................................................................3 1.3.1 国外研究现状....................................................................................................3 1.3.2 国内研究现状....................................................................................................5 1.3.3 国内外研究现状评价........................................................................................7 1.4 研究内容及研究思路...................................................................................................7 1.4.1 研究内容............................................................................................................7 1.4.2 研究思路............................................................................................................8 1.5 研究方法.......................................................................................................................8 第 2 章 相关理论基础..............................................................................................................10 2.1 内部经济责任审计的内涵.........................................................................................10 2.1.1 内部审计..........................................................................................................10 2.1.2 经济责任..........................................................................................................11 2.1.3 经济责任审计..................................................................................................11 2.1.4 内部经济责任审计..........................................................................................12 2.2 内部审计的审计程序.................................................................................................13 2.3 内部经济责任审计的目的及内容.............................................................................15 2.3.1 内部经济责任审计目的..................................................................................15 2.3.2 内部经济责任审计特点..................................................................................16 2.3.3 内部经济责任审计内容..................................................................................16 2.4 本章小结.....................................................................................................................17 第 3 章 DY 采油厂内部经济责任审计现状及问题...............................................................18 3.1 DY 采油厂现状...........................................................................................................18 3.1.1 企业概况..........................................................................................................18 3.1.2 组织结构..........................................................................................................19东北石油大学 MBA 学位论文 VI 3.2 DY 采油厂内部经济责任审计工作现状...................................................................21 3.2.1 审计机构设置及人员配备..............................................................................21 3.2.2 采油厂内部经济责任审计实施方法及程序..................................................22 3.2.3 DY 采油厂内部经济责任审计工作开展情况................................................23 3.3 DY 采油厂内部经济责任审计存在的问题...............................................................24 3.3.1 经常出现项目延期..........................................................................................24 3.3.2 易遗漏重点事项..............................................................................................25 3.3.3 审计问题整改不彻底......................................................................................25 3.4 本章小结.....................................................................................................................25 第 4 章 DY 采油厂内部经济责任审计问题的原因分析.......................................................26 4.1 导致经常出现项目延期的原因.................................................................................26 4.1.1 临时审计任务多..............................................................................................26 4.1.2 缺少有效的审计项目管理机制......................................................................27 4.1.3 被审计单位认识不足......................................................................................27 4.1.4 资料提供不及时不完整..................................................................................28 4.2 导致易遗漏重点事项的原因.....................................................................................29 4.2.1 审计工作量和工作难度大..............................................................................29 4.2.2 工作重点不突出..............................................................................................30 4.2.3 审计信息化建设不完善..................................................................................30 4.2.4 审计人员不足..................................................................................................30 4.3 导致审计问题整改不彻底的原因.............................................................................31 4.3.1 审计建议可执行性差......................................................................................31 4.3.2 主体责任落实不到位......................................................................................31 4.3.3 后续跟踪体制不完善......................................................................................32 4.4 本章小结.....................................................................................................................32 第 5 章 DY 采油厂内部经济责任审计完善对策...................................................................33 5.1 强化审计工作的规划和管理.....................................................................................33 5.1.1 合理制定年度审计计划..................................................................................33 5.1.2 加强经济责任审计项目管理..........................................................................33 5.1.3 做好沟通协调..................................................................................................36 5.1.4 健全内部经济责任审计管理办法及考核机制..............................................37 5.2 优化内部经济责任审计方式方法.............................................................................37 5.2.1 充分做好审前调查..........................................................................................37 5.2.2 在业务范围内查找审计重点并进行风险评估..............................................38 5.2.3 做好审计准备工作..........................................................................................39目 录 VII 5.2.4 加强审计信息化建设......................................................................................40 5.2.5 借用专家或兼职审计人员..............................................................................41 5.2.6 完善全油田审计人员协调工作机制..............................................................41 5.3 加强问题整改过程的监督控制.................................................................................42 5.3.1 提高审计建议的可执行性..............................................................................42 5.3.2 明确整改责任..................................................................................................42 5.3.3 建立完善的后续整改跟踪制度......................................................................42 5.4 加强审计培训.............................................................................................................43 5.4.1 加强对内部审计人员的业务培训..................................................................43 5.4.2 加强全体员工审计知识培训..........................................................................44 5.5 本章小结.....................................................................................................................44 结 论........................................................................................................................................46