基于EVA考核细则的央企经济责任审计研究  

Research on Economic Responsibility Audit of Central Enterprises Based on EVA Examination Rules

作　　者：马睿[1] 

机构地区：[1]苏州工业园区服务外包职业学院

出　　处：《财会通讯（上）》2018年第2期86-89,共4页Communication of Finance and Accounting

摘　　要：本文以利用EVA评价准则完善企业经济责任审计体系为研究方向,以中国石油天然气股份有限公司为研究对象,对当前中央企业经济责任审计体系存在的问题进行深入查找与研究,帮助央企完善经济责任审计体系,建立EVA审计评价体系,确定经济责任审计重点,更加客观的评价企业领导人员任职期间的责任,推动国有企业转方式、调结构,充分适应国际市场规则,加快与国际市场接轨,实现国有资产保值增值的目的。In this paper, the research direction is to improve the enterprise economic responsibility audit system by using the EVA evaluation criteria. The paper takes Petro China Co Ltd as the research object, and makes a deep search and Research on the problems existing in the current economic responsibility audit system of the central enterprises. The paper hopes to help the central enterprises to improve the system of economic responsibility audit, EVA audit evaluation system, determine the focus of the audit of economic responsibility, and evaluate leadership responsibility during the tenure more objectively. This research helps to promote the way and structure of state-owned enterprises, fully adapt to the international market rules, speed up the integration with the international market, and achieve the purpose of maintaining and increasing the value of state-owned assets.

关 键 词：EVA审计评价体系 经济责任审计 中央企业 

分 类 号：F239.47[经济管理—会计学]