摘要
经济责任审计是保障国有资产的安全完整,有效发挥审计对权力的制约监督职能,从源头上预防和治理腐败现象的重要举措。为了完善事业单位的内部管理,预防事业单位内部人员贪污腐败,监督个人廉洁自律和促进依法治国,本文将事业单位内部审计与经济责任审计创新性地联系起来,针对事业单位内部机构经济责任审计这一新命题进行了研究。
本文首先对经济责任审计与事业单位的概念和发展历程进行了回顾,同时针对经济责任的界定、事业单位的类别和特点进行了研究分析。在此基础上,本文提出了事业单位内部经济责任审计的概念,并对开展事业单位内部经济责任审计的理论和法律依据进行了展开分析。
审计应用理论是审计基础理论在具体实践中的运用,接下来,本文研究了相关审计基础理论在事业单位内部经济责任审计中的应用。在研究过程中,结合经济责任审计和事业单位各自的特点,本文主要分析了事业单位内部经济责任审计的主体、客体、审计目标、审计流程、审计风险和审计评价等问题。
接着,本文讨论了事业单位内部经济责任审计的发展现状,并就事业单位内部经济责任审计中实践中存在的问题从宏观、微观角度进行了分析。最后,针对发展现状和实践中存在的问题,本文提出了完善我国事业单位内部经济责任审计的对策与措施。
The Economic Responsibility Auditing is the important measure to take precautions against the corruption phenomenon, to protect State-owned assets safely and entirely, and to make fully use of the restricting effect of auditing to power. In order to prevent internal clerk from embezzling, perfect the management of Institutional Unit, and promote running the state by law, the thesis connects the Economic Responsibility Auditing innovatively with Institutional Unit, and then has a study on this new proposition--the Internal Economic Responsibility Auditing in Institutional Unit.
Firstly, this paper recollects the concept and the development of the Internal Economic Responsibility Auditing and Institutional Unit, at the same time, analyzing the definition of economic responsibility and the categories and characteristics of Institutional Unit. Fatherly, this paper addresses the concept of the Internal Economic Responsibility Auditing in Institutional Unit, and analyzes the theory and law basement of this proposition.
The audit applying theory is applying the basic theory of auditing to practice, so secondly, this paper studies the application on the Internal Economic Responsibility Auditing in Institutional Unit. The object, subject, process, risk, and the estimate, which link up with distinguishing features of Economic Responsibility Auditing and Institutional Unit, are all the main content of this applying research.
Next, this paper discusses the present situation and problems of the proposition, and analyses problems from macro and micro angle especially. Considering the situation and problems, at the end, measures and strategies are suggested to perfect the Internal Economic Responsibility Auditing of Institutional Unit of our country.
引文
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