会计学dissertation格式样文：企业经济审计如何转型与发展

A corporate economic responsibility audit starting with the development of
一、企业经济责任审计的起步与发展

1 infancy
1.起步阶段
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.
从20世纪80年代后期至90年代初。这一时期，原“国营企业”经营权逐步下放，实施经营承包责任制，两权有了初步分离，经营者有了较低层次的受托经济责任。所有者(当时为国家和集体)为客观地评价经营者的经营成果和经营承包责任，在各地相继开展了厂长(经理)离任的经济责任审计。为规范审计行为，1986年底，审计署制定下发了《关于开展厂长离任经济责任审计工作几个问题的通知》，对厂长(经理)离任审计的范围、内容、程序和要求作了原则规定。


2 stages of development
2.发展阶段
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.
从20世纪末至21世纪初。这一时期，英国企业进行以转换经营机制和建立现代企业制度为核心内容的改革，两权进一步分离，经济责任审计有了长足的发展。据统计，1998－2003年，全国对6440人进行了经济责任审计，查出违纪金额697亿元，查出损失浪费金额46亿元。其中，平调2006人，晋升276人，免职606人，降职51，建议给予党政纪处分56人，移送纪检监察228人，移送司法机关165人，审计作用得到充分发挥，审计结果得到充分利用(资料来源：《中国审计年鉴》)。为进一步规范企业经济责任审计工作，1999年5月，中办、国办还颁发了《英国企业及英国控股企业领导人任期经济责任审计暂行规定》，对企业领导人经济责任审计做了全面、具体的规定。#p#分页标题#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.ukthesis.org/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