【作者】 郑爽；

【导师】 王爱群；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2024， 硕士

【摘要】 经济责任审计是一种源于绩效审计的具有中国特色的审计机制,已经实现了对军队、政府和企业的全面覆盖,极大地推动了国家治理水平的提升。经济责任审计有很多优点,从一方面来看,有助于维护国有财产的稳定性并提高其利用效率,也能为国家经济的稳健增长提供有力支持;从另一方面看,有助于领导干部更加完善地履行其职责,并更加有效地管理和监督,从而提高领导干部权力的执行效率。现阶段,鉴于审计署已经提出了全面覆盖审计的要求,现有的工作人员无法满足这一要求,因此审计署建议将经济责任审计的权力下放给外部专业审计机构,以便在内部审计能力不达标的情况下,能够实施部分审计项目。鉴于我国经济责任审计发展时间较短,与其他审计形式相比,相关理论研究显得相对滞后,难以为具体的审计项目开展提供指导。尽管外部审计机构具备相当高的专业能力,但在实际的审计流程中依然存在多种问题,审计制度有一些明显的缺陷,审计流程还需要进一步完善,审计结果也需要更有效的应用方式,经济责任审计的具体研究还有待进一步提升。因此,本文以Y国有企业内部经济责任审计为研究对象,通过分析现状描述内部经济责任审计的问题,从审前、审中和审后三个阶段提出改善措施,从而进一步推动内部经济责任审计更有效地发挥作用。本研究采用了文献分析法、案例研究法以及层次分析法等研究方法。在绪论部分,描述了本研究的背景、意义、内容和方法,并对国内外的相关文献进行了简要的概述。首先,整理了我国当前内部经济责任审计的研究状况,并根据国有企业的独特性确定了未来的研究方向。接着,对内部经济责任审计的相关概念和理论进行了整理,并对内部经济责任审计的各个环节和具体内容进行了分析。对Y国有企业的内部经济责任审计现状进行了深入探讨,并采用案例分析方法对Y国有企业实施的内部经济责任审计实例进行分析,介绍了审计事前、事中、事后三个环节,进而发现Y国有企业存在审计前期调查不足、内部经济责任审计中离任审计比重高、内部经济责任审计范围不全、内部经济责任审计手段落后、内部经济责任审计评价体系不完善、人事任免后离任审计难以问责、审计结果运用效果较低等问题,对问题的成因按环节进行了逐一分析,最后结合问题提出了改善措施,提出了审计准备阶段优化审前调查体系、加强内部审计人员建设;审计实施阶段加强内部审计数字化建设、构建内部经济责任审计评价体系及制度;审计事后阶段提出了建立审计结果公开制度、建立任中审计占主导地位的审计体系等一系列建议,从而推动内部经济责任审计业务的进步,审计成果能够更好得到应用。更多还原

【Abstract】 Economic responsibility audit is a Chinese-featured audit mechanism originating from performance audit,which has achieved comprehensive coverage of the military,government,and enterprises.Significantly advancing the enhancement of country’s governance.Auditing for economic responsibility offers numerous benefits.It contributes to preserving the steadiness of government-owned assets and enhancing their usage efficiency,simultaneously offering robust backing for the consistent expansion of the national economy.On the other hand,it helps leading officials to perform their duties more perfectly,manage and supervise more effectively,thus improving the execution efficiency of leading officials’ power.At the current stage,given that the National Audit Office has proposed the requirement of comprehensive coverage audit,the existing staff cannot meet this requirement.Therefore,the National Audit Office suggests delegating the power of economic responsibility audit to external professional audit institutions,so that in the case of internal audit failing to meet the standard,some audit projects can be implemented.Considering the comparatively brief evolution of the economic responsibility audit in China,compared with other forms of audit,the theoretical research on economic responsibility audit is relatively lagging behind,making it difficult to provide guidance for specific audit projects.Although external audit institutions have a high level of professional ability,there are still many problems.There are some obvious defects in the audit system.The audit process needs to be further improved,and the audit results need to be more effectively applied.The specific research on economic responsibility audit needs to be further improved.Consequently,this document focuses on the internal economic responsibility audit of Y company as its research subject,delineates the issues through an analysis of the present circumstances,and proposes enhancement strategies during the pre-audit,audit,and post-audit phases to enhance its effectiveness.This research utilizes methodologies from literature study,case study examination,and the analytical hierarchy process.The introduction details this study’s context,importance,subject matter,and methodology,offering a concise overview of pertinent literature both domestically and internationally.Initially,the present condition of research in China is sorted out,and the future research direction is determined according to the uniqueness of state-owned enterprises.Then,the relevant concepts and theories are sorted out,and the various links and specific contents are analyzed.Examining the existing conditions at Y Company was an intense dialogue,employing a case analysis approach to analyze the execution of internal economic responsibility audits within the company.The three links of audit before,during and after were introduced.It was found that Y Company had insufficient pre-audit investigation,high proportion of outgoing audit,incomplete scope of internal economic responsibility audit,unsound evaluation system,difficult accountability of outgoing audit after personnel appointment and removal,and low application effect of audit results.The causes of the problems were analyzed one by one according to the links.Ultimately,in light of the issues,suggestions for enhancement were put forward.During the initial phase of audit preparation,suggestions were made to enhance the system for pre-audit investigations and bolster the development of internal audit staff;conversely,in the actual audit execution phase,proposals were made to bolster the digital framework of internal audits and to establish both the evaluation system and the internal economic responsibility audit system;in the audit after stage,a series of suggestions were proposed,such as establishing the audit results disclosure system and establishing an audit system in which in-service audit plays a dominant role.Thus,the advancement of the internal economic responsibility audit sector was encouraged,and the outcomes of this audit could be more effectively utilized.更多还原