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Economic Responsibility Auditing Research

Posted on:2004-06-18Degree:DoctorType:Dissertation
Country:ChinaCandidate:B H YuFull Text:PDF
Abstract/Summary:PDF Full Text Request
Economical responsibility audit, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfil. China does, Run by the government to print and distribute "at county level following party and government leading cadre economical responsibility audit temporary provisions term of office" in May 1999 and "state-owned enterprise, and state holding enterprise leader economical responsibility audit temporary provisions term of office", indicate that economical responsibility audit is already included in the range of country auditing formally. It is the inevitable results of economic system and political structure reform that improvement of the importance of economical responsibility audit.Part one of this text is theoretical question study of economical responsibility audit, on the basis of defining the concept of economical responsibility audit and looking back the developing course of economical responsibility audit, I carry on deep analysis to theoretical foundation and realistic meaning of economical responsibility audit. The theoretical foundation of economical responsibility is the commission economical responsibility relation, the commission economical responsibility relation comes from economic agency relationship of economic subject, the party with advantage of the information is called the agent in the trade, another party is called the client. As to state-owned economy, assets ownership belong to people, government state-run assets representative of ownership, another party is enterprises and public institutions which are regarded as the state-run assets operator.Economical responsibility audit take precautions against agency by agreement morals risk afterwards in concerning and screen leading cadre quality important tied mechanism of signal. The realistic meaning in which economical responsibility audits embodies in four important respects: First, economical responsibility audit and is important mechanism that the operator is commissioned responsibility; Second, it is an important mechanism of enterprise government; Third, it is an important mechanism of preventing and manage the corruption; Fourth, economical responsibility audit is important reference for organization department to examine, appoint and remove, select leader for use.Second part is the content of economical responsibility audit, I discuss the main content of economical responsibility audits mainly, this is also a disputable problem in the practice circle too. I think, at the present stage, we should focus on financial revenue and expenditure true legitimacy, inside control validity, the result of great investment decision result, etc., and on the basis of appraising the economic benefits when holding a post at the foundation of the leader, judge the sustainable development ability of enterprises, prevent and dispel various kinds of acts and efforts for expediency.Economical responsibility audit appraisal is the focus and difficult point problem in auditing. But in working practice, how to get hold of the range, way, method of audit appraise is to be studied further. I think, it is neither too wide in appraising the range at the present stage, can't be too narrow either, the range should be accordance with the request for content. In appraising method, we should separate the method of checking accounts and appraising, we generally adopt achievement comparative approach, quantization index approach, environmental analytic approach, main objective factor analytic approach and responsibility distinguish approach, etc. at present. In the way, it is apt to adopt the...
Keywords/Search Tags:Economical Responsibility, Appraising System, Internal Control, Risk Precaution, Result Report
PDF Full Text Request
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