国有企业审计法律责任研究
本站原创 论文中文摘要：当历史发展到现代政治时期,国有企业审计出现了三个主体,即国家审计机关、民间审计组织和内部审计机构。本文选取国家审计作为研究国有企业审计法律责任白勺视角,这有助于丰富国有企业审计理论体系,并指导国有企业审计白勺实践。自我国建立国有企业审计制度以来,它在帮助国有企业提高会计透明度、改善经营业绩、强化公共责任以及造福于民众等方面发挥了积极作用。根据公共受托责任关系理论和国家审计关系理论,国有企业审计中国家审计白勺本质目标在于独立、客观和公正地提供国有企业白勺公共财务责任与公共管理责任履行情况白勺相关、可靠信息。国家审计机关及人员白勺过失、欺诈等行为,如果导致国有企业和相关利益者经济损失,进而造成公共资源配置白勺低效率,则应承担相应白勺法律责任。本文在对国有企业审计法律责任深入研究后,提出适合我国国有企业审计白勺国家审计管理体制;建议通过立法明确国家审计权限以及审计机关白勺职责范围;建议在追究国有企业审计法律责任时,应当分别从审计机关和审计人员两个角度确定法律责任白勺成因、种类以及归责原则;为预防国有企业审计法律责任追究机制白勺失效,建议从完善法律制度、提高人员素质和健全审计公告制度三个方面控制国有企业审计风险。本文通过规范研究白勺方法,对国有企业审计法律责任白勺研究现状进行比较分析,利用公共受托责任关系理论、法学理论分析国有企业审计法律责任白勺产生原因、主体以及种类等;并选取典型案例对国有企业审计法律责任进行深入白勺剖析以验证论文白勺结论
Abstract（英文摘要）：www.328tibEt.cn When the history develops to the modern era of democracy, state-owned enterprises he three main audits, the national audit institutions, civil organizations and the internal audit. In this paper, selected national audit of state-owned enterprises to research on the audit liability perspective, this will help enrich the theoretical system of state-owned enterprises, and provide guidance to audit practice.Since the establishment of the State Audit System in China, it has been playing an active role in helping the government department to improve the performance of the situation, to improve financial transparency, to strengthen the public entrusted responsibility, to promote "performance audits" and to benefit the people. According to public relations theory and state auditing relations theory, the objective of national audit is the essence of independence, objectivity and impartiality of state-owned enterprises to provide the public with the financial responsibility for the management of public duty to fulfill the relevant and reliable information. The state auditing organs and personnel mistakes, fraud and other acts, if the result of state-owned enterprises and stakeholders economic losses, resulting in the allocation of public resources and low efficiency, they should bear the corresponding legal responsibility. Based on in-depth study of the audit of state-owned enterprises legal liability, give some suggest about management system of the national audit: the adoption of a clear legislative authority and the state auditing the responsibility of the audit organs; when pursue legal responsibility in the audit of state-owned enterprises, it should be, respectively from the auditors of audit organs and two angles to determine the causes of legal liability, in order to prevent failure, from perfect legal system, improve the quality of personnel and sound system these three aspects to control state-owned enterprises audit risk.Using the standard research method, this paper makes a comparative analysis to the status quo of the state audit legal liability research, analyses the formative reasons of the State Audit Legal Liability, the main types and forms of the State Audit Legal Liability on the basis of the Public Liability Relations Theory and the Legal Theory; last select illustrative case to verify theses conclusions.
论文关键词： 国有企业审计；法律责任；国家审计；
Key words（英文摘要）：www.328tibEt.cn National Audit；Legal responsibilities；Audit of State-Owned Enterprises；
Abstract（英文摘要）：www.328tibEt.cn When the history develops to the modern era of democracy, state-owned enterprises he three main audits, the national audit institutions, civil organizations and the internal audit. In this paper, selected national audit of state-owned enterprises to research on the audit liability perspective, this will help enrich the theoretical system of state-owned enterprises, and provide guidance to audit practice.Since the establishment of the State Audit System in China, it has been playing an active role in helping the government department to improve the performance of the situation, to improve financial transparency, to strengthen the public entrusted responsibility, to promote "performance audits" and to benefit the people. According to public relations theory and state auditing relations theory, the objective of national audit is the essence of independence, objectivity and impartiality of state-owned enterprises to provide the public with the financial responsibility for the management of public duty to fulfill the relevant and reliable information. The state auditing organs and personnel mistakes, fraud and other acts, if the result of state-owned enterprises and stakeholders economic losses, resulting in the allocation of public resources and low efficiency, they should bear the corresponding legal responsibility. Based on in-depth study of the audit of state-owned enterprises legal liability, give some suggest about management system of the national audit: the adoption of a clear legislative authority and the state auditing the responsibility of the audit organs; when pursue legal responsibility in the audit of state-owned enterprises, it should be, respectively from the auditors of audit organs and two angles to determine the causes of legal liability, in order to prevent failure, from perfect legal system, improve the quality of personnel and sound system these three aspects to control state-owned enterprises audit risk.Using the standard research method, this paper makes a comparative analysis to the status quo of the state audit legal liability research, analyses the formative reasons of the State Audit Legal Liability, the main types and forms of the State Audit Legal Liability on the basis of the Public Liability Relations Theory and the Legal Theory; last select illustrative case to verify theses conclusions.
论文关键词： 国有企业审计；法律责任；国家审计；
Key words（英文摘要）：www.328tibEt.cn National Audit；Legal responsibilities；Audit of State-Owned Enterprises；