会计学院知识库

摘要
党的十九大报告明确指出：“我国经济已由高速增长阶段转向高质量发展阶段 ”。“高质量发展”作为中国特色社会主义迈入新时期的鲜明特征，在当下拥有丰富的时代内涵，而谈及经济的高质量发展，必然会以我国经济的“顶梁柱”——国有企业作为研究主体。本文以国有企业下属二级企业内管干部为研究对象，针对国有企业因体量庞大、子公司数量多而引发的管理失效问题，以其领导干部经济责任审计问题的开展为切入点，结合学者们对“高质量发展”的现有研究成果，以此为依据搭建一套用于评价国有企业领导干部任期内经济责任履行情况的审计评价指标体系，以期更好地监督和管理国有企业下属二级企业的内管干部。
鉴于国有企业在我国经济体制中的特殊地位，笔者结合案例分析中国有企业经济责任审计方面的实际工作内容，构建了一套用以评估D国有企业下属二级企业J主要领导干部A同志任期内经济责任履行状况的审计综合评价指标体系。该研究以委托代理理论、可持续发展观、多指标综合评价理论为基础，采用文献研究与案例研究相结合的方式，深入剖析了J企业的内部审计状况，认为J企业的内审工作还面临着评价依据不充分、评价内容不全面等问题。在此基础上，结合学者关于高质量发展的研究成果，运用层次分析法，借鉴理论研究中关于高质量发展的七大特征，构建多层次结构模型，并进行实践检验。通过优化以评价J国企主要负责人的经济责任履行状况为目标的审计评价体系，并与原有的审计工作体系进行比较，以检验该研究建立的审计评价指标体系的合理性与可行性，并提出完善内部经济责任审计工作的保障措施。

Abstract
The report of the 19th National Congress of the Communist Party of China clearly pointed out that "China's economy has shifted from a stage of high-speed growth to a stage of high-quality development." As a distinctive feature of socialism with Chinese characteristics entering a new era, "high-quality development" has rich connotations of The Times at present. When it comes to high-quality economic development, state-owned enterprises, the "pillar" of China's economy, will inevitably be the main body of research. This paper takes the internal management cadres of secondary enterprises under state-owned enterprises as the research object, aiming at the management redundancy problems caused by the huge volume and the large number of subsidiaries of state-owned enterprises, takes the economic responsibility audit of leading cadres as the starting point, and combines the existing research results of scholars on "high-quality development". Based on this background, a set of audit evaluation index system is set up to evaluate the performance of economic responsibility of leading cadres in state-owned enterprises during their tenure, so as to better supervise and manage the internal management cadres in secondary enterprises under state-owned enterprises.
In view of the special status of state-owned enterprises in China's economic system and the actual work content of D state-owned enterprises' economic responsibility audit in the case analysis, a set of audit comprehensive evaluation index system is constructed to evaluate the performance of economic responsibility of the main leading cadres of the secondary enterprises under D state-owned enterprises during the tenure of Comrade J. Based on the principal-agent theory, sustainable development concept and multi-index comprehensive evaluation theory, this study combines literature research and case studies to deeply analyze the internal audit situation of J enterprise, and believes that the internal audit work of J enterprise still faces problems such as insufficient evaluation basis and incomplete evaluation content. On this basis, combined with the research results of scholars on high-quality development, this paper uses the analytic hierarchy process (AHP) and draws lessons from the seven features of high-quality development of scholars such as Huang Shujian to build a multi-level and multi-level structure model and conduct empirical tests. By constructing a new audit evaluation system aimed at evaluating the performance of economic responsibilities of the principal person in charge of D state-owned enterprises, and comparing it with the original audit work system, the rationality and feasibility of the audit evaluation index system established in this study is tested.