导　　师： 张彩江;陈楚宣

学科专业： 1201

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 随着我国经济体制改革的不断深化,企业所有权和经营权的分离已经成为国有企业及国有控股企业的基本特征。但由于我国资本市场、经理人市场等外部治理环境不够完善,因此作为我国所特有的经济监督手段——经济责任审计应运而生,并在监管中越来越受到重视,也逐步成为政府审计和内部审计工作的重点内容。 本文从经济责任审计的理论基础出发,介绍了经济责任审计在我国、在中国建设银行的发展状况,以建设银行广州审计分部实施的分/(支/)行行长任期经济责任审计为例,详细分析该行任期经济责任审计存在的问题,从审计主客体的认识偏差、审计原则的失效、审计指导的缺失和项目组织方式等四个方面进行深层次的原因剖析。同时针对揭示的问题及问题产生的原因,从明确任期经济责任审计发展的目标、改善审计环境、界定审计内容与责任关系、改进评价指标、创新审计项目管理模式等五个方面提出提高任期经济责任审计效率、效果和质量的改进措施。 本文对建设银行分/(支/)行行长任期经济责任审计存在问题的原因分析及提出的改进措施,旨在寻找提高任期经济责任审计质量、效率和效果的有效途径,虽然是针对建设银行提出来的,但对我国商业银行各级管理人员经济责任审计的开展具有一定的借鉴意义并能提供一定参考。 With the continuous deepening of China’s economic system reform, the separation of the ownership and management right of enterprises has become a basic characteristic of state-owned enterprises and state-holding firms.But due to such imperfection of external management environment as China’s capital market and manager market, economic responsibility audit/(ERA/) during Their Terms of Office emerges as a peculiar economic supervision method, which receives more and more attention during supervision, and it is gradually becoming an essential part in the process of government audit and internal audit. Based on economic responsibility audit theories, the paper introduces the development of ERA in China and in China Construction Bank /(CCB/). And exemplified by president’s ERA of Guangzhou audit branch of CCB, it analyzes problems of all aspects during the implement of ERA in detail, besides; the paper has a deeper analysis of the causes of these problems from four aspects, understanding deviation of auditors, the inefficiency of audit principles, the lack of audit guidance and project management model of audit. After that, the paper proposes some practical innovative measures in connection with these problems and causes aiming at the enhancement of the efficiency, the result as well as the quality of ERA, these measures include the development target of CCB branch’s president’s ERA, the improvement of audit situation, the defining of relationship between audit content and responsibilities, the improvement of assessment index and the innovation of project management model of audit. The innovative measures proposed by the paper through the analysis of causes concerning problems during CCB branch’s president’s ERA are aimed at seeking more efficient method toward ERA. Although these measures are for CCB, they can still offer certain reference for the implement of ERA by all levels of management of China’s state-owned commercial banks. Besides, it can also provide some reference for the carrying out of ERA in stated-owned enterprises.

关 键 词： 建设银行 经济责任审计 评价指标体系 项目管理

分 类 号： [F239.47]

领　　域： [经济管理] [经济管理]