试论企业内部经济责任审计VIP免费

本科论文摘 要国家经济发展离不开国有控股企业这一重要部分,国有控股企业必须要对内部主要责任人进行有效的监督和评价,以推动国有企业发展，维护国有企业利益，内部经济责任审计由此产生。内部经济责任审计是我国内部审计制度体系的重要分支，有利于为企业的审查内管干部业绩提供客观准确依据、实现国有资产保值增值。本文主要应用文献分析法,辅之案例分析法,经过查阅、整理大批的准则和文献,结合我国经济责任审计的发展现状,以受托经济责任、内部控制、政府绩效等内外部环境因素及相关理论为出发点与核心,着重剖析目前内部经济责任审计存在的典型且普遍的问题。最后,对已提出的问题提出较为妥当的解决方案,旨在丰富国有企业内部经济责任审计理论，促进我国国有企业内部经济责任审计理论体系与制度的完善。关键字：经济责任审计,内部控制，企业内管干部,风险成因,风险防范 本科论文AbstractThe national economic development cannot be separated from the important part of the state-owned holding enterprises. The state-owned holding enterprises must carry out effective supervision and evaluation on the internal main responsible persons in order to promote the development of state-owned enterprises and safeguard the interests of state-owned enterprises. Internal economic responsibility audit is an important branch of China's internal audit system, which is conducive to provide objective and accurate basis for enterprises to review the performance of cadres in charge of internal audit, and to realize the maintenance and appreciation of state-owned assets. This paper mainly used the literature analysis method, the auxiliary case analysis method, through consulting, a large number of criteria and documents, together with the present situation of the development of economic responsibility audit in our country, the entrusted economic responsibility, internal control, internal and external environmental factors such as government performance and related theory as the starting point and ...