企业经济责任审计评价指标体系研究
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摘要
企业经济责任审计是伴随着市场经济体制改革发展起来的具有中国特色的审计监督形式。在国有企业所有权与经营权相互分离,法定代表人的权限加大,公司治理结构尚不够完善的情况下开展此项工作,能够对国有企业法定代表人的权力进行有效的制衡,有利于解决当前国有企业代理人问题。但目前经济责任审计内容未形成统一认识,在审计评价方面又缺乏科学规范的方法,从而直接影响了审计监控的效果,所以本文对企业经济责任审计及评价作了深入的研究。
本文从我国公司单一的法定代表人制度出发,以公司治理为视角,完整深入的对国有企业的法定代表人应当履行的经济责任内容进行研究;在此基础上,以经济增加值和平衡计分卡为框架,设计了一套经济责任审计评价指标体系,并引入层次分析法等评价方法构建了企业经济责任审计评价体系。
论文共分为五章:前两章分析了经济责任审计的理论依据、研究现状以及实践中存在的问题;第三章是本文的重点,阐明了如何利用BSC-EVA评价系统,结合综合评价方法来构建经济责任审计评价指标体系;第四章阐述了审计评价结果及运用;最后一章举例阐述了该体系的应用。
本文的创新点主要体现在将经济增加值引入到对法定代表人的经济责任审计评价中,强化经营者遵循价值至上的理念,同时以平衡计分卡为载体,将对过程和对结果的评价有机结合,使评价的内容更加完整,并利用二者的整合体BSC-EVA评价系统,实现正确评价法定代表人的经济责任履行情况、防范委托代理风险的目标。
With the development of the market economy system reform, the enterprise economic responsibility audit becomes a Chinese special form of audit and supervision. The ownership and operation of state-owned enterprise are separated. The enterprise legal representative's authorities have been enlarging. Corporate governance is still not enough perfect. In this circumstance, carrying out the economic responsibility audit can contribute to balance the power of legal representative and solve current agency problems of state-owned enterprises. However, there are still many inconsistent contents on the economic responsibility audit. The audit evaluation lack scientific and standardized methods, which directly influence the effect of audit supervision. Thus this article makes a thorough research on the enterprise economic responsibility audit and evaluation.
Based on the single legal representative system and corporate governance theory, this article study on the contents of economics responsibility thoroughly which the legal representative should fulfill. On this basis, by making use of the Economic Value Added and Balanced Score Card, we design a set of evaluation index system of economic responsibility audit, and by introduction of comprehensive evaluation methods, we build a comprehensive evaluation model of economic responsibility audit.
The paper is divided into five chapters. The first two chapters are discussed on current research and practical problems of economic responsibility audit. ChaptersⅢis the focal contents of this article, which illustrate how to use the BSC-EVA two-dimensional scorecard model and the introduction of comprehensive evaluation methods to build evaluation index system of economic responsibility audit. The fourth chapter is about the use and conversion of audit evaluation results. The last chapter is given an example to make an explanation the system application.
The innovation of this paper is mainly embodied in the introduction of Economic Value Added, which can make the operators follow the consciousness of the value-first. And the Balanced Score Card as a carrier is applicated to the legal representative of the evaluation of the economic responsibility auditing which can make a more complete evaluation of contents. By the BSC-EVA evaluation system, we can ultimately achieve the goals of evaluating the legal representative of the economic responsibilities correctly and preventing the risk of agency.
本文从我国公司单一的法定代表人制度出发,以公司治理为视角,完整深入的对国有企业的法定代表人应当履行的经济责任内容进行研究;在此基础上,以经济增加值和平衡计分卡为框架,设计了一套经济责任审计评价指标体系,并引入层次分析法等评价方法构建了企业经济责任审计评价体系。
论文共分为五章:前两章分析了经济责任审计的理论依据、研究现状以及实践中存在的问题;第三章是本文的重点,阐明了如何利用BSC-EVA评价系统,结合综合评价方法来构建经济责任审计评价指标体系;第四章阐述了审计评价结果及运用;最后一章举例阐述了该体系的应用。
本文的创新点主要体现在将经济增加值引入到对法定代表人的经济责任审计评价中,强化经营者遵循价值至上的理念,同时以平衡计分卡为载体,将对过程和对结果的评价有机结合,使评价的内容更加完整,并利用二者的整合体BSC-EVA评价系统,实现正确评价法定代表人的经济责任履行情况、防范委托代理风险的目标。
With the development of the market economy system reform, the enterprise economic responsibility audit becomes a Chinese special form of audit and supervision. The ownership and operation of state-owned enterprise are separated. The enterprise legal representative's authorities have been enlarging. Corporate governance is still not enough perfect. In this circumstance, carrying out the economic responsibility audit can contribute to balance the power of legal representative and solve current agency problems of state-owned enterprises. However, there are still many inconsistent contents on the economic responsibility audit. The audit evaluation lack scientific and standardized methods, which directly influence the effect of audit supervision. Thus this article makes a thorough research on the enterprise economic responsibility audit and evaluation.
Based on the single legal representative system and corporate governance theory, this article study on the contents of economics responsibility thoroughly which the legal representative should fulfill. On this basis, by making use of the Economic Value Added and Balanced Score Card, we design a set of evaluation index system of economic responsibility audit, and by introduction of comprehensive evaluation methods, we build a comprehensive evaluation model of economic responsibility audit.
The paper is divided into five chapters. The first two chapters are discussed on current research and practical problems of economic responsibility audit. ChaptersⅢis the focal contents of this article, which illustrate how to use the BSC-EVA two-dimensional scorecard model and the introduction of comprehensive evaluation methods to build evaluation index system of economic responsibility audit. The fourth chapter is about the use and conversion of audit evaluation results. The last chapter is given an example to make an explanation the system application.
The innovation of this paper is mainly embodied in the introduction of Economic Value Added, which can make the operators follow the consciousness of the value-first. And the Balanced Score Card as a carrier is applicated to the legal representative of the evaluation of the economic responsibility auditing which can make a more complete evaluation of contents. By the BSC-EVA evaluation system, we can ultimately achieve the goals of evaluating the legal representative of the economic responsibilities correctly and preventing the risk of agency.
引文
[1]张勇.经济责任审计理论研究述评-基于国内1987至2007年研究的分析[J].审计研究,2009(3).
[2]蔡春.关于经济责任审计的定位、作用及未来发展之研究[J].审计研究,2007(1).
[3]伍利娜.国企监事会监督条件下政府审计发展方向研究[J].审计研究,2008(1).
[4]李季秀.略论委托代理与经济责任审计[J].审计研究,2001(6).
[5]蔡春.以科学发展观为指导推进审计理论创新[J].审计研究,2008(5).
[6]许百军.寻租理论、政府权力的监督与公共责任视角下的经济责任审计[J].审计研究,2005(4).
[7]杜爱霞.论“契约-责任-博弈”理论框架的构建——经济责任审计开展的理论依据[J].决策管理,2007(1).
[8]王秀明.经济责任审计相关法律问题的几点思考[J].审计研究,2006(6).
[9]陈波.经济责任审计理论问题[J].审计研究,2005(5).
[10]徐雪林.经济责任审计对象研究[J].审计研究,2005(4).
[11]崔孟修.试析经济责任审计中“经济责任”的涵义[R].审计署审计研究简报,2007.
[12]陈宋生.企业经济责任审计评价方法[M].北京:中国时代经济出版社,2009.
[13]经济责任审计评价科学化课题组.经济责任审计评价科学化研究[J].审计研究,2005(10).
[14]崔孟修.经济责任审计对国家审计的丰富和发展[J].审计研究,2007(6).
[15]刘正午.复合审计评价体系在企业经济责任审计评价中的应用[J].审计研究,2003(1).
[16]杨保安.多目标决策分析理论、方法与应用研究[M].上海:东华大学出版社,2008:28-30.
[17]简燕玲.经济责任审计有关问题的探讨[J].审计研究,2006(1).
[18]审计署法制司.《审计法修订释义读本》[M].北京:中国时代经济出版社,2006.
[19]杜栋.现代综合评价方法与案例精选[M].北京:清华大学出版社,2006.
[20]代文娟.构建以经济责任履行报告为核心的评价体系[J].审计月刊,2008(6).
[21]苗小梅.论经济责任审计评价[J].财政监督,2006(16).
[22] Robert S.Kaplan and David P.Norton. Translating the Balanced Seoree and from Performance Measurement to Strategic Management. Accounting Horizons,2001.
[23]我国经济责任审计法律问题研究课题组.经济责任审计法律问题及立法对策[J].中共中央党校学报,2007(1).
[24]张卫英.公司法人责任中的两罚制[M].北京:知识产权出版社,2006:30-35.
[25]陈宋生.经济责任审计评价指标现状与分析[J].审计与理财,2009(2).
[26]程敏.关于经济责任审计几个问题的探讨[J].财贸研究,2006(5).
[27]李晓明.强化国有资产受托经济责任的审计监督[J].审计研究,2004(2).
[28]师旭丽.经济责任审计中的层次分析法的应用[J].财会通讯,2008(11).
[29]钱丽.企业领导人的经济责任审计质量与控制[J].现代审计与会计,2009(6).
[30]刘世林.经济责任审计理论与实务[M].北京:中国时代经济出版社,2006.
[31] [美]罗伯特·H·蒙哥马利.文森特·M·奥赖利,巴里·N·威诺格拉德,詹姆斯·S·格尔森等译.蒙哥马利审计学(第十二版)[M].北京:中信出版社,2007.
[32] John·C·Burton. Management Auditing[J].The Journal of Accountancy,2003(5).
[33]呼婷婷.经济责任审计风险管理[J].财会月刊,2009(2).
[34]彭韶兵.公共权利的委托代理与政府目标经济责任审计[J].会计研究,2009(6).
[35]申承谊.绩效审计融入经济责任审计的四个途径[J].审计月刊,2009(4).
[36]刘英来.经济责任审计研讨会综述[J].审计研究,2006(6).
[37]李自辉.浅谈经济责任审计评价指标体系应包括的内容[J].宁夏审计,2008(5).
[38]中天恒会计师事务所.企业经济责任审计精要与案例[M].北京:中国大百科全书出版社,2005.
[39]刘海文.经济责任审计评价问题初探[J].中国审计,2009(15).
[40] [英] Andinili著,李强译.企业绩效评估[M].北京:中信出版社,2004.
[41] Troubled asset relief program:additional actions needed to better ensure integrity,accountability,and transparency[EB/OL]. http://www.gao.gov.
[42]彭振威.企业经济责任审计若干问题的探析[J].审计研究,2005(2).
[43] Ronald.J.Kudla. Making EVA work[J]. AFPchnage,2000(4).
[44]冯欣荣.小议国有企业领导人任期经济责任审计评价[J].中国审计,2009(14).
[45]侯风萍,董明志.企业经济责任审计的转型与发展[J].会计之友,2009(3).
[46]宋文阁.关于出资人经济责任审计的若干问题研究[J].审计与经济研究,2007(1).
[47]蔡春,李江涛.经济权力审计监控研究--审计理论研究的一个新领域[J].审计与经济研究,2009(5).
[48]罗伯特·卡普兰,大卫·诺顿著.刘俊勇,孙薇译,王化成校译.平衡计分卡-化战略为行动[M].广东:广东经济出版社,2004.
[49]兰佩萨德著,万丹译.个人平衡计分卡[M].北京:中信出版社,2006.
[50]靳建堂.集团企业经济责任审计模式探讨[J].审计研究,2006(11).
[51]谢立.基于科学发展观的国有企业领导干部离任审计[J].审计研究,2005(6).
[52]陕西省审计学会课题组.国有资产管理体制调整与政府审计监督互动[J].审计研究,2004(12).
[53]杨茁.政府审计在国有企业改革中的职能弱化及其修正和创新[J].审计研究,2007(3).
[2]蔡春.关于经济责任审计的定位、作用及未来发展之研究[J].审计研究,2007(1).
[3]伍利娜.国企监事会监督条件下政府审计发展方向研究[J].审计研究,2008(1).
[4]李季秀.略论委托代理与经济责任审计[J].审计研究,2001(6).
[5]蔡春.以科学发展观为指导推进审计理论创新[J].审计研究,2008(5).
[6]许百军.寻租理论、政府权力的监督与公共责任视角下的经济责任审计[J].审计研究,2005(4).
[7]杜爱霞.论“契约-责任-博弈”理论框架的构建——经济责任审计开展的理论依据[J].决策管理,2007(1).
[8]王秀明.经济责任审计相关法律问题的几点思考[J].审计研究,2006(6).
[9]陈波.经济责任审计理论问题[J].审计研究,2005(5).
[10]徐雪林.经济责任审计对象研究[J].审计研究,2005(4).
[11]崔孟修.试析经济责任审计中“经济责任”的涵义[R].审计署审计研究简报,2007.
[12]陈宋生.企业经济责任审计评价方法[M].北京:中国时代经济出版社,2009.
[13]经济责任审计评价科学化课题组.经济责任审计评价科学化研究[J].审计研究,2005(10).
[14]崔孟修.经济责任审计对国家审计的丰富和发展[J].审计研究,2007(6).
[15]刘正午.复合审计评价体系在企业经济责任审计评价中的应用[J].审计研究,2003(1).
[16]杨保安.多目标决策分析理论、方法与应用研究[M].上海:东华大学出版社,2008:28-30.
[17]简燕玲.经济责任审计有关问题的探讨[J].审计研究,2006(1).
[18]审计署法制司.《审计法修订释义读本》[M].北京:中国时代经济出版社,2006.
[19]杜栋.现代综合评价方法与案例精选[M].北京:清华大学出版社,2006.
[20]代文娟.构建以经济责任履行报告为核心的评价体系[J].审计月刊,2008(6).
[21]苗小梅.论经济责任审计评价[J].财政监督,2006(16).
[22] Robert S.Kaplan and David P.Norton. Translating the Balanced Seoree and from Performance Measurement to Strategic Management. Accounting Horizons,2001.
[23]我国经济责任审计法律问题研究课题组.经济责任审计法律问题及立法对策[J].中共中央党校学报,2007(1).
[24]张卫英.公司法人责任中的两罚制[M].北京:知识产权出版社,2006:30-35.
[25]陈宋生.经济责任审计评价指标现状与分析[J].审计与理财,2009(2).
[26]程敏.关于经济责任审计几个问题的探讨[J].财贸研究,2006(5).
[27]李晓明.强化国有资产受托经济责任的审计监督[J].审计研究,2004(2).
[28]师旭丽.经济责任审计中的层次分析法的应用[J].财会通讯,2008(11).
[29]钱丽.企业领导人的经济责任审计质量与控制[J].现代审计与会计,2009(6).
[30]刘世林.经济责任审计理论与实务[M].北京:中国时代经济出版社,2006.
[31] [美]罗伯特·H·蒙哥马利.文森特·M·奥赖利,巴里·N·威诺格拉德,詹姆斯·S·格尔森等译.蒙哥马利审计学(第十二版)[M].北京:中信出版社,2007.
[32] John·C·Burton. Management Auditing[J].The Journal of Accountancy,2003(5).
[33]呼婷婷.经济责任审计风险管理[J].财会月刊,2009(2).
[34]彭韶兵.公共权利的委托代理与政府目标经济责任审计[J].会计研究,2009(6).
[35]申承谊.绩效审计融入经济责任审计的四个途径[J].审计月刊,2009(4).
[36]刘英来.经济责任审计研讨会综述[J].审计研究,2006(6).
[37]李自辉.浅谈经济责任审计评价指标体系应包括的内容[J].宁夏审计,2008(5).
[38]中天恒会计师事务所.企业经济责任审计精要与案例[M].北京:中国大百科全书出版社,2005.
[39]刘海文.经济责任审计评价问题初探[J].中国审计,2009(15).
[40] [英] Andinili著,李强译.企业绩效评估[M].北京:中信出版社,2004.
[41] Troubled asset relief program:additional actions needed to better ensure integrity,accountability,and transparency[EB/OL]. http://www.gao.gov.
[42]彭振威.企业经济责任审计若干问题的探析[J].审计研究,2005(2).
[43] Ronald.J.Kudla. Making EVA work[J]. AFPchnage,2000(4).
[44]冯欣荣.小议国有企业领导人任期经济责任审计评价[J].中国审计,2009(14).
[45]侯风萍,董明志.企业经济责任审计的转型与发展[J].会计之友,2009(3).
[46]宋文阁.关于出资人经济责任审计的若干问题研究[J].审计与经济研究,2007(1).
[47]蔡春,李江涛.经济权力审计监控研究--审计理论研究的一个新领域[J].审计与经济研究,2009(5).
[48]罗伯特·卡普兰,大卫·诺顿著.刘俊勇,孙薇译,王化成校译.平衡计分卡-化战略为行动[M].广东:广东经济出版社,2004.
[49]兰佩萨德著,万丹译.个人平衡计分卡[M].北京:中信出版社,2006.
[50]靳建堂.集团企业经济责任审计模式探讨[J].审计研究,2006(11).
[51]谢立.基于科学发展观的国有企业领导干部离任审计[J].审计研究,2005(6).
[52]陕西省审计学会课题组.国有资产管理体制调整与政府审计监督互动[J].审计研究,2004(12).
[53]杨茁.政府审计在国有企业改革中的职能弱化及其修正和创新[J].审计研究,2007(3).