探讨国有企业在经济责任审计中存在的问题
摘 要
国有企业通过经济责任审计，达到强化对企业领导者权力的制约和监督的有效手段，国有企业通过科学地开展经济责任审计工作，能够最大化地应用经济责任审计在强化企业可持续发展、有效人员管理、建立良好企业经营环境等环节的优势作用。本文从详述经济责任审计的相关概念着手，结合上海电力公司经济责任审计工作过程，展开对其过程进行剖析，明确了该公司在经济责任审计工作中存在的问题及成因，从理论和实践两个角度给出了健全当前我国国有企业经济责任审计制度的建议和对策，力图探求适合我国当前国有企业的经济责任审计制度模式，明确审计目标，通过各方地积极配合，采用多种有效的审计手段，提高国有企业经济责任审计的成效。
关 键 词:国有企业；经济责任审计；企业领导干部；对策
On the state-owned enterprises in the economic responsibility audit problems
Abstract
The state-owned enterprises through economic responsibility auditing, to strengthen the enterprise leader of power restrict and supervise effectively, state-owned enterprises through the development of science of economic responsibility audit work, to maximize the application of economic responsibility audit in enterprise sustainable development, effective management, establish a good business environment and other aspects of the advantages of. This paper described the concept of economic responsibility audit, combined with Shanghai electric power company economic responsibility audit work on its process, process analysis, made clear the company in economic responsibility audit work existence question and the origin, from the two angles of theory and practice gives perfect state-owned company of current our country audit system of economic responsibility suggestions and countermeasures, so as to explore suitable for China’s current state-owned enterprise economic responsibility auditing system model, clear audit objectives, the parties to cooperate actively, use a variety of effective audit means, improve the effectiveness of economic responsibility audit of state-owned enterprises.
Keywords: state-owned enterprise; economic responsibility audit of leading cadres of the enterprise; countermeasure
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