西南科技大学本科毕业论文经济责任审计评价指标体系设计与研究计石华(西南科技大学 会计 09 级春季)【摘 要】:经济责任审计是为了加强对领导干部的管理和监督,正确评价其任职期间经济责任,保障国有资本保值、增值而实行的一项监督管理制度。目前,我国在这方面的制度体系还不完善,经济责任审计评价指标体系尚不健全。本文将从理论的角度、采用综合分析的方法,构建一个完整的经济责任审计评价体系。希望能够为经济责任审计评价指标体系的研究和发展提供参考性意见。【关键词】:经济责任审计 评价指标 实施效果1西南科技大学本科毕业论文Economic Responsibility Auditing Designand Research Evaluation SystemJi Shi Hua(Southwest University of Science and Technology )Grade:Spring09 Class:Accounting Class【Abstract】: economic responsibility audit is to strengthenthe management and supervision of leading cadres, the correctevaluation of its economic responsibilities during his tenure toprotect the state capital preservation and value-added andimplemented a supervision system. At present, the institutionalsystem in this regard is not perfect, evaluation index system ofeconomic responsibility audit is not sound. This article from thetheoretical point of view, comprehensive analysis methods used toconstruct plete evaluation of the economic responsibilityauditing system. Hope for the evaluation index system of economicresponsibility audit research and development of referenceobservations.【Key words】: Economic responsibility audit IndexImplementation Effect2西南科技大学本科毕业论文目录一、经济责任审计概述 ............................................................................................. 1二、 经济责任审计评价指标体系的基本内容...................................................... ...2(一)企业资产、负债、损益的真实性、合法性、效益性 ............................ 3(二)评价企业国有资产保值增值的情况 ........................................................ 3(三)评价企业内部控制制度健全性和有效性 ................................................ 3(四)评价执行财政政策和遵守财经法规情况 ................................................ 4(五)评价是一项综合的、全方位的审计 ........................................................ 4三、经济责任审计评价指标体系的构建 ................................................................. 5(一)主要评价指标 ............................................................................................ 5(二)主要评价指标分类 ................................................................