审计学 国有企业领导人员经济责任审计风险及其控制研究--以K公司为例.docVIP

PAGE 13 摘 要 随着中国社会经济的不断发展，国有企业也在改革开放的进程中不断成长，机遇与挑战总是并存的，如今改革已进入了深水区，国企的组织形式、经营战略和经营规模也已经发生了重大变化。因此，经济责任审计的管理面临着一系列新的挑战。随着国有企业领导经济责任审计受到越来越多的关注，相关研究显得尤为重要。由于一些主客观因素的影响，经济责任审计存在风险，这必然对经济责任审计模式的实施产生负面影响。因此，本文通过分析典型案例来说明国有企业经济责任审计可能会发生的一些风险，如领导人的职责划分不明确，审计机构人员的专业水平不足以及审计的实效性较差等问题，同时有针对性的对潜在风险提出解决方案。通过本文的研究可以对经济责任审计的实施做出一定的贡献，提高经济责任审计的质量，最终加强我国政府反腐倡廉建设。 关键词： 国有企业；经济责任审计；审计风险；防范措施 Abstract With the development of social economy in China, state-owned companies have been making progress in the period of reform and opening up as well. But opportunity and challenge always coexist. As the reform stepped into the deepwater zone, major changes were made to the state-owned enterprises, including the changes in organizational form, operating strategy and the scale of operation. Thus, the management in economic responsibility audit is faced with a series of new challenges. And because the economic responsibility audit of state-owned companies takes up great attention, relevant studies are indespensible. However, due to some subjective and objective factors, the economic responsibility audit is at risk, which certainly makes a negative difference in the implementation of the model of economic responsibility audit. Therefore, this thesis aims to analyze some case studies, in order to reveal the audit risks existing in the economic responsibility audit of state-owned companies as well as their corresponding solutions, including the problems in the vague division of responsibilities of leaders, the limited abilities of auditors and the weak pragmaticality of audit. Thus, this thesis can make a contribution to the implementation of economic responsibility audit, promote its quality and eventually, enhance the construction of the anti-corruption of our government. Key words：Sate-owned enterprise；Economic responsibility audit；Audit risk Along with the socialist mar目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 引言 1 一、相关概述 1 （一）受托经济责任与风险导向审计 1 （二）经济责任审计的定义 1 （三）国