發(fā)布時間：2018-04-14 01:34

  本文選題：領導干部 + 經(jīng)濟責任審計　； 參考：《湖南大學》2006年碩士論文

【摘要】：經(jīng)濟責任審計是伴隨著我國經(jīng)濟體制和政治體制改革發(fā)展起來的，它是為適應執(zhí)政黨對于干部監(jiān)督管理需要而產(chǎn)生的一項具有中國特色的審計工作。它對加強干部管理和監(jiān)督，，促進領導干部廉潔自律、正確履行工作職責，從機制上和源頭上預防和治理腐敗，促進依法行政，推進依法治國，確立執(zhí)政黨的良好形象，增強凝聚力和向心力等方面有著重要作用。但是，由于經(jīng)濟責任審計工作開展時間短，而且沒有國外可借鑒的經(jīng)驗，在經(jīng)濟責任審計實踐中，還存在不少問題和矛盾。無論從理論深化的需要上看，還是從現(xiàn)實發(fā)展的要求上看，研究經(jīng)濟責任審計問題都是具有重要意義的。 本文從理論與實務的角度、采取規(guī)范研究和案例分析相結合的方法、運用公共選擇理論和委托代理理論對經(jīng)濟責任審計的產(chǎn)生和發(fā)展進行理論分析，闡述了經(jīng)濟責任審計的概念、特點及對象，并結合經(jīng)濟責任審計在我國的實踐，對存在的問題進行研究分析，提出我國經(jīng)濟責任審計的發(fā)展新思路及進一步完善的保障措施，以期推動經(jīng)濟責任審計質(zhì)量的提高和作用的發(fā)揮。 論文共分五個部分：首先是導論。主要是介紹本文的選題背景和現(xiàn)實意義、文獻綜述及本文的研究方法和框架。第二部分為基本理論，從公共選擇理論和委托代理理論的角度對經(jīng)濟責任審計的產(chǎn)生和發(fā)展進行理論分析，論述了公共選擇理論對政府權力的監(jiān)督和領導干部經(jīng)濟責任審計提供了理論依據(jù)；經(jīng)濟責任審計是解決代理問題的一種有效途徑；政府經(jīng)濟責任審計在國家權力委托代理關系中起了激勵與監(jiān)督作用。通過現(xiàn)有的研究對我國政府領導干部經(jīng)濟責任審計的概念、特點及對象進行分析。第三部分從地方政府經(jīng)濟責任審計的現(xiàn)狀入手，從六個方面分析了現(xiàn)階段政府經(jīng)濟責任審計存在的問題，主要有任期經(jīng)濟責任界定難、評價難、審計結果未得到有效利用以及審計風險意識和防范手段尚待提高等主要問題。第四部分根據(jù)上一章的問題，提出了在制度上改進和風險化解的對策和建議。最后一部分針對經(jīng)濟責任評價這個難點與熱點問題提出了適合于政府領導干部的評價指標體系。另外，考慮到模糊數(shù)學一般應用于大系統(tǒng)、多指標評價體系，在文中作者力圖實現(xiàn)模糊數(shù)學與領導干部經(jīng)濟責任審計二者較為完美的結合，并舉例說明了模糊數(shù)學應用于領導干部任期經(jīng)濟責任審計綜合評價的方法，通過案例，我們可以得到較為客觀、公正、準確的結果。
[Abstract]:The audit of economic responsibility develops with the reform of economic and political system in our country. It is a kind of audit work with Chinese characteristics to meet the needs of the ruling party for the supervision and management of cadres.It will strengthen the management and supervision of cadres, promote the integrity and self-discipline of leading cadres, correctly perform their work duties, prevent and control corruption from a mechanism and source, promote administration by law, advance the rule of law, and establish a good image of the ruling party.Enhance cohesion and centripetal force and other aspects have an important role.However, there are still many problems and contradictions in the practice of economic responsibility audit because of the short time and lack of experience of foreign countries.It is of great significance to study the issue of economic responsibility audit both from the needs of theoretical deepening and from the point of view of the development of reality.From the point of view of theory and practice, this paper adopts the method of combining normative research with case analysis, and applies the theory of public choice and principal-agent theory to analyze the emergence and development of economic responsibility audit.This paper expounds the concept, characteristics and object of economic responsibility audit, and combines the practice of economic responsibility audit in our country, carries on the research and analysis to the existing problems, puts forward the new idea of the development of our country's economic responsibility audit and further consummates the safeguard measure.With a view to promoting the quality of economic responsibility audit and the role of play.The paper is divided into five parts: first, the introduction.This paper mainly introduces the background and practical significance of the topic, literature review and research methods and framework of this paper.The second part is the basic theory, from the perspective of public choice theory and principal-agent theory, the emergence and development of economic responsibility audit are theoretically analyzed.This paper discusses that the theory of public choice provides a theoretical basis for the supervision of government power and the audit of leading cadres' economic responsibility, and that the audit of economic responsibility is an effective way to solve the problem of agency.Government economic responsibility audit plays an incentive and supervisory role in the principal-agent relationship of state power.This paper analyzes the concept, characteristics and objects of economic responsibility audit of leading cadres in our country.The third part starts with the present situation of the local government's economic responsibility audit, analyzes the existing problems of the government's economic responsibility audit from six aspects, mainly includes the difficulty of defining the economic responsibility of the term of office and the difficulty of evaluation.The audit results are not used effectively, and the audit risk awareness and precautionary measures need to be improved.In the fourth part, according to the problems in the previous chapter, the countermeasures and suggestions for institutional improvement and risk resolution are put forward.In the last part, the evaluation index system suitable for the leading cadres of the government is put forward in view of the difficult and hot issue of economic responsibility evaluation.In addition, considering that fuzzy mathematics is generally used in large system and multi-index evaluation system, the author tries to realize the perfect combination of fuzzy mathematics and economic responsibility audit of leading cadres.An example is given to illustrate the method of applying fuzzy mathematics to the comprehensive evaluation of economic responsibility audit of leading cadres during their tenure of office. Through the case study, we can get more objective, fair and accurate results.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.47

【引證文獻】

相關期刊論文 前1條

1 鄭建波;;企業(yè)經(jīng)濟責任審計中的風險與防范研究[J];企業(yè)家天地;2010年10期

相關碩士學位論文 前7條

1 李慧;鄉(xiāng)鎮(zhèn)長經(jīng)濟責任審計評價方法研究[D];河南大學;2008年

2 李婷婷;管理者經(jīng)濟責任審計問題研究[D];東北師范大學;2009年

3 熊國飛;國企經(jīng)營者任期經(jīng)濟責任審計評價的研究[D];華東交通大學;2009年

4 國健;經(jīng)濟責任審計中存在的問題與對策分析[D];山東大學;2009年

5 李雷;領導干部經(jīng)濟責任審計結果運用研究[D];財政部財政科學研究所;2010年

6 路亭亭;經(jīng)濟責任審計流程優(yōu)化研究[D];貴州財經(jīng)大學;2013年

7 夏雪;“三農(nóng)”資金審計研究[D];吉林財經(jīng)大學;2012年

本文編號：1747149