本文選題：經濟責任審計 + 評價指標��； 參考：《天津商業(yè)大學》2017年碩士論文

【摘要】：我國的經濟責任審計開展于1985年,經多過年的發(fā)展逐漸形成一項具有鮮明的中國特色的審計制度,在我國經濟社會高速發(fā)展中扮演著重要的角色。隨著國家相繼頒布一系列的經濟責任審計實施細則,這項審計制度也在趨于完善。而作為經責審計的主要內容,其評價方法則應該成為整個制度完善中的重中之重。由于經濟責任審計對象被審計的領導干部涉及領域較廣,包括各級黨委政府,行政機關和企事業(yè)單位,其相應擔負的經濟責任有著較大的差異。當前國家還沒有出臺相應的一整套的經濟責任審計評價標準,各地的審計機構所使用的評價標準也略有差異。為了使經責審計更加規(guī)范,評價內容更為客觀,更好地發(fā)揮經濟責任審計在社會發(fā)展中的作用,亟需制定一套完善的經濟責任審計評價指標體系。本文以T市H區(qū)審計局為研究對象,對其經濟責任審計現(xiàn)狀進行了解,從經責審計評價指標體系入手,結合理論,聯(lián)系實踐。以定量分析和定性分析為基礎,引入了國外績效審計5E理論,量化具體指標,采用AHP層次分析法對相關指標進行合理的設置權重比例,對每項指標進行相應的分數(shù)賦值。針對該局構建一套切合自身實際的審計評價指標體系,試圖解決該單位當前存在的問題,改善該單位評價指標體系現(xiàn)狀。對領導干部是否較好地履行任期內經濟責任的狀況做出客觀全面的評價,并為其他審計單位提供借鑒。
[Abstract]:The economic responsibility audit of our country was carried out in 1985. After the development of many Chinese New year, it gradually formed an audit system with distinct Chinese characteristics and played an important role in the rapid development of our country's economy and society. With the promulgation of a series of economic responsibility audit implementation rules, the audit system is also becoming perfect. As the main content of accountability audit, its evaluation method should be the most important in the perfection of the whole system. Because the leading cadres who are audited for economic responsibility are involved in a wide range of fields, including party committees and governments at all levels, administrative organs, enterprises and institutions, their corresponding economic responsibilities are quite different. At present, the country has not issued the corresponding set of economic responsibility audit evaluation standards, and the evaluation standards used by local audit institutions are also slightly different. In order to make the accountability audit more standardized, the evaluation content more objective, and give full play to the role of economic responsibility audit in the social development, it is urgent to formulate a set of perfect evaluation index system of economic responsibility audit. This paper takes the auditing Bureau of H District of T City as the research object, understands the present situation of its economic responsibility audit, starts with the evaluation index system of the economic responsibility audit, combines the theory and the practice. On the basis of quantitative analysis and qualitative analysis, this paper introduces the 5e theory of foreign performance audit, quantifies the specific indicators, adopts the AHP analytic hierarchy process to set the reasonable weight ratio of the relevant indicators, and gives corresponding scores to each index. In order to solve the existing problems and improve the present situation of the evaluation index system of the unit, this paper constructs a set of audit evaluation index system which is fit for the actual situation of the bureau. This paper makes an objective and comprehensive evaluation on whether the leading cadres can fulfill their economic responsibilities during their term of office, and provides reference for other audit units.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.47

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