摘要
为解决铁路企业经济责任审计评价指标无法有效适应审计评价需要的矛盾,适应新时代铁路企业经济责任审计发展的内在要求,基于评价指标体系构建的基本原则,提出构建铁路企业经济责任审计评价指标体系,分别为运输生产指标、经营绩效指标、内部管理指标、廉洁从业指标。运用层次分析法对经济责任审计评价指标权重进行计算分析,确定各层次评价指标的重要性排序。通过对指标间关系及适用性合理性分析,明确评价指标在促进企业经营管理中的作用,阐明被审计人员提升经济责任履职能力的重点环节,即:优化运输生产组织,提高运营质量效率;加强经营开发创效,挖掘资产增值潜力;落实重大事项部署,强化内部决策管理;贯彻廉洁从业规定,营造风清气正氛围。
The evaluation indexes for economic responsibility audit of railway enterprises cannot effectively meet the needs of audit evaluation.To solve this contradiction and adapt to the inherent requirements of economic responsibility audit of railway enterprises during its development in the new era,this paper proposed constructing an evaluation index system for the economic responsibility audit of railway enterprises according to the basic principles of constructing such a system.The system included transportation production indexes,operation performance indexes,internal management indexes,and honest business practice indexes.The analytic hierarchy process was adopted to calculate and analyze the weights of the evaluation indexes,and the importance orders of the evaluation indexes at each level were then determined.Inter-index relationships and the rationality of applicability were analyzed to clarify the role of the evaluation indexes in promoting enterprise operation and management.Finally,the key links for auditees to improve their ability to perform duties in economic responsibility were identified,namely optimizing the organization of transportation production to improve operation quality and efficiency,strengthening efficiency-enhancing operation and development to tap the potential of asset appreciation,implementing the deployment of major issues to strengthen internal decision-making management,and carrying out honest business practice regulations to create a clean and upright atmosphere.
作者
靳征
JIN Zheng(Audit&Appraisal Bureau,China State Railway Group Co.,Ltd.,Beijing 100844,China)
出处
《铁道运输与经济》
北大核心
2022年第4期72-78,共7页
Railway Transport and Economy
基金
中国国家铁路集团有限公司科技研究开发计划课题(2019F017)。
关键词
铁路企业
经济责任审计
评价指标
构建原则
层次分析法
Railway Enterprise
Economic Responsibility Audit
Evaluation Index
Construction Principle
Analytic Hierarchy Process
