经济责任审计结果运用的案例研究——以B银行为例  

A Case Study of Bank B on the Application of Economic Responsibility Audit Results

作　　者：李晓慧[1] 宝露日 LI Xiaohui;BAO Luri(School of Accounting,Central University of Finance and Economics,Beijing 100081,China;School of Accounting,Inner Mongolia University of Finance and Economics,Hohehot 010070,Inner Mongolia,China)

机构地区：[1]中央财经大学会计学院,北京100081 [2]内蒙古财经大学会计学院,内蒙古呼和浩特010070

出　　处：《扬州大学学报(人文社会科学版)》2025年第2期36-50,78,共16页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：中国会计学会重点会计科研课题“国家治理体系中注册会计师监督的顶层设计与工作机制研究”(2020ASC017);北京市社会科学基金重点项目“审计过程数字化路径与方法研究”(21GLA007)。

摘　　要：B银行在经济责任审计结果运用中,通过完善制度建设、能力建设等创新措施,探索性地对经济责任审计结果进行靶向性分解运用,依托PDCA循环,以监督合力提升经济责任审计结果的运用绩效。以此为例,通过探讨审计如何在组织“自我革命”中发挥独特作用,提炼经济责任审计治理优化理论框架。经济责任审计通过对关键少数人的审计监督完成对组织常态化的经济体检,经济责任审计结果多维度综合运用是经济责任审计系统不可分割的组成部分。通过推进审计结果运用多元化,加强审计与组织内其他运行机制的融合,能够在促进组织“协同治理”“自我革命”中更好地发挥审计的揭示、抵御、预防、纠偏和修复功能,构建起组织治理的长期免疫机制。In the application of economic responsibility audit results,Bank B has explored targeted decomposition and utilization of economic responsibility audit results through innovative measures such as improving institutional and capacity building,relying on the PDCA cycle to enhance the performance of economic responsibility audit results through joint supervision.Taking this as an example,we have refined the theoretical framework for optimizing economic responsibility audit governance by exploring how auditing can play a unique role in organizational self-revolution.Economic responsibility audit completes the normalized economic examination of the organization through the audit supervision of key minority individuals.The multi-dimensional comprehensive application of economic responsibility audit results is an integral part of the economic responsibility audit system.By promoting the diversification of the application of audit results and strengthening the integration of audit with other operational mechanisms within the organization,the functions of audit disclosure,resistance,prevention,correction,and repair can be better utilized in promoting “collaborative governance”and “self-revolution”of the organization,and a long-term immune mechanism for organizational governance can be constructed.

关 键 词：经济责任审计结果运用 实践绩效 理论价值 

分 类 号：F239.47[经济管理—会计学]