国有企业经济责任审计协同的研究

Research on the coordination of state-owned enterprises􀆳economic responsibility audit

随着协同理论被引入社会科学乃至审计学中,审计协同已经成了审计理论和实践的重要突破方向。文章通过分析国有企业领导干部经济责任审计的现状,指出将审计协同运用于国有企业经济责任审计中的合理性,并构建了协同框架,从政府审计和纪检监察、国企内部审计部门与社会审计三个方向分别构建其协同的方式和路径,并分别分析了每个分支的优劣势。随着经济规模的不断扩大,审计协同在经济责任审计中的运用将会更加广泛和多样化。

With the introduction of collaboration theory into social science and even auditing,audit collaboration has become an im-portant breakthrough in audit theory and practice.By analyzing the current situation of the economic responsibility audit of the leading ca-dres of state-owned enterprises,this paper points out the rationality of applying audit collaboration to the economic responsibility audit of state-owned enterprises,and constructs a collaboration framework.It constructs the way and path of collaboration from three directions of government audit and discipline inspection and supervision,internal audit department of state-owned enterprises and social audit,and ana-lyzes the advantages and disadvantages of each branch.With the continuous expansion of the economic scale,the application of audit coordi-nation in economic responsibility audit will be more extensive and diversified.