基于经济责任制考核的地勘单位项目审计方案研究  

Research on Project Audits Program of Geological Prospecting Units Based on Assessment of Economic Responsibility System

作　　者：李婧慧 

机构地区：[1]江西工业贸易职业技术学院,江西南昌330038

出　　处：《湖南工业职业技术学院学报》2017年第2期39-42,52,共5页Journal of Hunan Industry Polytechnic

基　　金：国土资源职业教育;职工教育研究会2015-2017课题"基于经济责任制考核的地勘单位项目审计方案"(项目编号:GTZJ-2015-72)

摘　　要：本文借鉴企业经济效益审计相关理论研究、制度设计方式,根据J地矿局地质找矿项目情况进行详细的地质找矿项目经济责任制考核和经济效益审计制度构建。基于财务审计采用经济效益评价指标体系,采用定量和定性相结合的评价方法,从单位的地质找矿成果、对外创收总额、盈利能力、生产增加值等财务绩效与管理绩效角度,对地质找矿项目经济效益进行全面分析和客观评价,以期研究结果对地勘单位经济效益审计制度设计有所帮助。Based on the auditing theoretical research of enterprises economic benefit and their system-setting methods, this paper explains the economic benefit auditing system of geological prospecting projects in details according to the situation of internal audit and geological prospecting project of J Bureau of Mines and Geology. On the basis of financial audit, this paper adopts performance evaluation index system and quantitative and qualitative evaluation methods to make an overall analysis and objective evaluation on the performance of geological prospecting projects. This paper studies the performance of geological prospecting projects from several aspects including geological prospecting results, revenue, profitability, financial performance such as the added value of production and management performance, which are expected to improve the design of economic benefit auditing system of geological prospecting units.

关 键 词：地勘单位 项目审计 方案 

分 类 号：F12[经济管理—世界经济] F239