會計學(xué)dissertation格式樣文：企業(yè)經(jīng)濟審計如何轉(zhuǎn)型與發(fā)展
A corporate economic responsibility audit starting with the development of
一、企業(yè)經(jīng)濟責(zé)任審計的起步與發(fā)展
1 infancy
1.起步階段
From the late 1980s to early 1990s. During this period, the original "state-owned enterprises," the right to operate the gradual decentralization, the implementation of management contract responsibility system, with the initial separation of two rights, the operators have a lower level of fiduciary financial responsibility. Owner (at that time for the state and collective) for the objective evaluation of the operator's operating results and operating contractor responsibilities have been carried out in various director (manager) outgoing economic responsibility audit. To regulate the conduct of the audit, by the end of 1986, the Audit Commission has formulated and issued the "Regulations on the outgoing director to carry out several issues of economic responsibility audit work notice" on the director (manager) outgoing audit scope, content, procedures and requirements for the principles and regulations.
從20世紀(jì)80年代后期至90年代初。這一時期，原“國營企業(yè)”經(jīng)營權(quán)逐步下放，實施經(jīng)營承包責(zé)任制，兩權(quán)有了初步分離，經(jīng)營者有了較低層次的受托經(jīng)濟責(zé)任。所有者(當(dāng)時為國家和集體)為客觀地評價經(jīng)營者的經(jīng)營成果和經(jīng)營承包責(zé)任，在各地相繼開展了廠長(經(jīng)理)離任的經(jīng)濟責(zé)任審計。為規(guī)范審計行為，1986年底，審計署制定下發(fā)了《關(guān)于開展廠長離任經(jīng)濟責(zé)任審計工作幾個問題的通知》，對廠長(經(jīng)理)離任審計的范圍、內(nèi)容、程序和要求作了原則規(guī)定。
2 stages of development
2.發(fā)展階段
From the 20th century to the early 21st century. During this period, the British enterprises to change their operational mechanism and the establishment of modern enterprise system as the core content of the reform, further separation of two rights, economic responsibility audit has made great progress. According to statistics, 1998-2003, 6440 people were on the national economic responsibility audit, to identify and discipline the amount of 69.7 billion yuan, 4.6 billion yuan detect the amount of losses and waste. Among them, the flat tone 2006 people, 276 promotion, dismissal of 606 people, demoted 51, recommended for 56 people party discipline punishment, discipline inspection and supervision transferred to 228 people, 165 people transferred to judicial organs, the audit role into full play, the audit findings are fully use (Source: "China Audit Yearbook"). To further regulate the economic responsibility audit work, in May 1999, the Office of the State Office also issued a "British business and the British holding business leaders term economic responsibility audit Interim Provisions", for business leaders to do a comprehensive economic responsibility audit, specific provisions.
從20世紀(jì)末至21世紀(jì)初。這一時期，英國企業(yè)進(jìn)行以轉(zhuǎn)換經(jīng)營機制和建立現(xiàn)代企業(yè)制度為核心內(nèi)容的改革，兩權(quán)進(jìn)一步分離，經(jīng)濟責(zé)任審計有了長足的發(fā)展。據(jù)統(tǒng)計，1998－2003年，全國對6440人進(jìn)行了經(jīng)濟責(zé)任審計，查出違紀(jì)金額697億元，查出損失浪費金額46億元。其中，平調(diào)2006人，晉升276人，免職606人，降職51，建議給予黨政紀(jì)處分56人，移送紀(jì)檢監(jiān)察228人，移送司法機關(guān)165人，審計作用得到充分發(fā)揮，審計結(jié)果得到充分利用(資料來源：《中國審計年鑒》)。為進(jìn)一步規(guī)范企業(yè)經(jīng)濟責(zé)任審計工作，1999年5月，中辦、國辦還頒發(fā)了《英國企業(yè)及英國控股企業(yè)領(lǐng)導(dǎo)人任期經(jīng)濟責(zé)任審計暫行規(guī)定》，對企業(yè)領(lǐng)導(dǎo)人經(jīng)濟責(zé)任審計做了全面、具體的規(guī)定。#p#分頁標(biāo)題#e#
3 perfect stage
From the early 2000s to now, the main feature is to regulate development. During this period, the national authorities promulgated a series of regulations on economic responsibility audit work to regulate and improve. August 2004, the State Council, the SASAC issued the "central enterprises Interim Measures of economic responsibility audit." After two years of practice, in January 2006, developed a close Liangwan Zi "Central economic responsibility audit of the implementation details," the economic responsibility audit work of the organization, procedures, content, reports, discipline, methods, links and enterprise performance evaluation , economic responsibility evaluation, audit quality control and so conducted a comprehensive specification, marking the central economic responsibility audit work has entered a standardized procedural improve, improve phase. June 2006, implementation of the new "Audit Law" The first time a clear audit authorities in the legal status of economic responsibility audit of economic responsibility audit adds special provisions. http://www.mythingswp7.com/kjzy/
Second, the significance of economic responsibility audit
1. Economic responsibility audit is an effective means of promoting the rule of law
Implementation of economic responsibility auditing system, enterprise leaders can effectively placed under the supervision of leading personnel to prevent misconduct and abuse of power, to promote enterprise leaders consciously enhance their legal awareness and legal awareness, learn and be good to use legal means to manage and operate enterprises, so that British businesses and the UK holding companies in the rule of law and economic environment can be invincible.
(2) economic responsibility audit is to strengthen supervision and management of cadres is an important part
Leaders of economic responsibility audit is based on the financial accounts where the business is based, enterprise leaders through the term of the economic indicators, to make a major business decision situations, the implementation of national and personal financial law and order situation and other aspects of self-discipline auditing, to a certain extent, determine whether the leading personnel management companies and necessary political quality management level, but also to correctly evaluate the correct enterprise leaders fulfill their economic responsibilities, whether strict implementation of relevant national financial discipline.
3. Economic responsibility audit from the source to prevent and control corruption, an important measure to promote clean government
Full implementation of the economic responsibility auditing system, we can further strengthen the supervision of leading personnel, and severely punish those who ignore the financial law, criminal leadership personnel, encourage enterprises to continuously improve the level of management leadership, enhance law-abiding awareness and self-discipline, and promote honest government, and anti-corruption struggle in-depth development
Third, corporate economic responsibility audit of transformation and development
1 by to review the financial mechanism oriented to the trial, the trial control, risk-based audit
Accountability relations dominated the economic responsibility audit content changes. Initial economic responsibility audit responsibility for the evaluation of operating contractor, to honor contractual commitments required, mainly in financial matters and the financial results of the verification on. With the relationship between fiduciary duty extended to the field by the operating contract management field, from a purely economic responsibility audit to ensure fiduciary "management contract" responsibility effectively perform services entrusted to ensure the progressive development of "management" responsibility for the effective fulfillment services.
2 by turning common audit approach audit of the accounts, interviews, questionnaires, quantitative assessment and expert review and try a variety of ways
Economic responsibility audit professional, policy, comprehensive, effective and risk characteristics, it is necessary to be able to reveal the profound problems of enterprises, but also scientific evaluation of the performance of enterprises, but also to give an objective and impartial audit conclusions, but also business management activities for the authenticity, legitimacy and active programs, effects, causes and responsibility to conduct a comprehensive analysis, corrective and put forward feasible suggestions. Therefore, in addition to the conventional audit approach, we must also use off-balance sheet accounts audit and investigations, interviews with senior staff questionnaires, financial audit and economic analysis, quantitative evaluation and expert evaluation and combination of interlocking procedures and methods audit, in order to effectively protect the objective evaluation of the operating performance, fair to assume that economic responsibility, success in achieving audit objectives.
3 before the appointment by the outgoing audit steering audit, the audit office after the audit with either both
Tenure system before the end of his term in a combined term business objectives and evaluation indicators for the term of economic responsibility audit, focusing on performance of their duties and the target completion of audit, do not release unaudited financial responsibility, so that the audit unqualified term benefits may not honor the salaries and other incentives. Risk-oriented cycle system is risky business and at higher risk during the operation of the enterprise, a shorter time is an audit was conducted during the period of economic responsibility audit, focusing on corporate sound management, risk control and other aspects of growth audits. The author believes that the British stage should ensure that 100% of the outgoing audit premise to establish any system of periodic economic responsibility auditing system
