辽河油田公司经济责任审计研究-工商管理专业论文.docxVIP

摘 摘 要 内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分， 是部门和单位健全内部控制制度、维护财经纪律、改善经营管理、提高经济效益 的重要手段。而经济责任审计作为内部审计的一项重要内容，在促进建立和健全 市场经济体制、改革干部监管制度、促进领导干部廉洁勤政、从源头上预防和治 理腐败等方面具有重要的推动作用。 由于在国有企业内部开展领导干部经济责任审计是近年来才进行的一项审 计工作，审计程序的规范、审计内容的把握、审计重点的认定、审计方法的采用 及审计评价的标准等都是摆在审计人员面前的新课题。为了深化经济责任审计工 作，切实发挥其重要作用，研究这项工作如何制度化、规范化意义重大、势在必 行。 本文在对经济责任审计基本理论进行描述的基础上，通过对辽河油田公司经 济责任审计工作的深入调查，分析其现状及存在的问题，依据经济责任审计的现 有理论及有关法律、法规、制度和政策，借鉴国有企业的先进内部审计经验，探 索适合辽河油田公司经济责任审计工作实际的相应对策和措施，以加快企业制度 中内部经济责任审计制度建设的步伐。本文在建立审计运行机制、选用评价指标 体系、确立审计评价标准、完善审计方法、加强审计人员素质教育及完善审计制 度约束等方面作了比较系统的论述。 关键词：经济责任审计；措施：制度 AbstractAs Abstract As a self-restriction mechanism of an enterprise．intemal audit has become a vilal part of modem enterprise’s system。It is all important measure for departments and units to consummate interior control system，maintain fiscal discipline，meliorate management and improve economic efficiency．Economic liability audit，a significant part of internal audit，has remarkable pushing effects on promoting to establish and perfect market economic system，reforming cadres、supervision system，boosting leading cadres to be clean·fingered and diligent，preventing and punishing corruption from springhead，etc． In respect that the economic liability audit has been conducted for leading cadres only in recent years during audit procedure in state—owned enterprises，procedure standardizing，contents grasping，recognizing key points，method that employed，and criterion for evaluation，and so on，are all new tasks that auditors have to face to．To deepen economic liability audit so that full play call be given to its function，it is significant and imperative to study on how to make this job systemized and standardized． Based on the description of the fundamental theory of economic liability audit，actualities and existing problems have been analyzed according to the complete investigation of economic liability audit activities in Lianhe Oilfield Company．In terms ofthe existing theories and relative laws，rules，systems and policies of econo