本文選題：軍隊(duì)領(lǐng)導(dǎo)干部 + 經(jīng)濟(jì)責(zé)任審計(jì)��； 參考：《東北財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)是促進(jìn)我國經(jīng)濟(jì)建設(shè)良性循環(huán)的重要手段,是我國經(jīng)濟(jì)建設(shè)監(jiān)督體系的重要環(huán)節(jié),能夠加強(qiáng)對黨政領(lǐng)導(dǎo)干部的監(jiān)督與管理,能夠從源頭上防止腐敗的發(fā)生,能夠促進(jìn)領(lǐng)導(dǎo)干部的廉潔自律,近年來它的地位與發(fā)揮的作用越來越大。軍隊(duì)經(jīng)濟(jì)不僅是國家經(jīng)濟(jì)建設(shè)的一部分,而且在軍隊(duì)建設(shè)中也是國防建設(shè)的重要內(nèi)容之一。軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì),是我軍確立的一項(xiàng)重要審計(jì)制度,在實(shí)踐中一直不斷地推進(jìn)部隊(duì)的作風(fēng)建設(shè)和廉政建設(shè)。軍隊(duì)運(yùn)用審計(jì)手段對軍隊(duì)領(lǐng)導(dǎo)干部進(jìn)行審計(jì),有利于軍隊(duì)領(lǐng)導(dǎo)用好手中所掌握的權(quán)力,依法合理有效地分配軍費(fèi),防止腐敗的發(fā)生；對我軍正規(guī)化、現(xiàn)代化建設(shè)發(fā)揮著舉足輕重的作用。研究軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)不僅對中國審計(jì)理論具有重要的理論意義,而且更加具有現(xiàn)實(shí)意義。 本論文從理論與實(shí)務(wù)的角度出發(fā),以軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)中一個(gè)分支軍隊(duì)領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)為主體,采取規(guī)范研究的方法,介紹了任期經(jīng)濟(jì)責(zé)任審計(jì)的產(chǎn)生背景理論依據(jù),集中分析了軍隊(duì)任期經(jīng)濟(jì)責(zé)任審計(jì)特點(diǎn)、工作狀況,重點(diǎn)討論了軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)需要破解的難題以及可以采取的措施和對策。 本文共包括五個(gè)主要部分。 第一部分,導(dǎo)論。闡明軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)研究背景、目的和意義、相關(guān)國內(nèi)文獻(xiàn)綜述。 第二部分,理論基礎(chǔ)。介紹軍隊(duì)領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)的涵義、特點(diǎn)、本質(zhì)和理論基礎(chǔ)。 第三部分,介紹軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的現(xiàn)實(shí)情況。主要闡述軍隊(duì)經(jīng)濟(jì)責(zé)任審計(jì)的開展原則、審計(jì)開展的基本程序、審計(jì)內(nèi)容、審計(jì)方法和審計(jì)評價(jià)等五個(gè)方面。 第四部分,軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)現(xiàn)有存在的主要問題及原因分析。主要分析了軍隊(duì)經(jīng)濟(jì)責(zé)任審計(jì)現(xiàn)有體制制約、審計(jì)評價(jià)標(biāo)準(zhǔn)操作難、經(jīng)濟(jì)責(zé)任界定難、審計(jì)報(bào)告撰寫難點(diǎn)、審計(jì)職能錯(cuò)位等六個(gè)主要方面。 第五部分,完善軍隊(duì)經(jīng)濟(jì)責(zé)任審計(jì)的措施和對策。針對軍隊(duì)經(jīng)濟(jì)責(zé)任審計(jì)存在的問題,提出了改變現(xiàn)有體制的一點(diǎn)思考、審計(jì)方法上的一點(diǎn)策略、規(guī)范和促進(jìn)審計(jì)結(jié)果運(yùn)用、撰寫審計(jì)報(bào)告的一點(diǎn)辦法、采用審計(jì)回訪制的手段加強(qiáng)審計(jì)監(jiān)督作用、引入風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念、理清審計(jì)職能的一些設(shè)想等七條措施和對策。 本文采用的研究方法：規(guī)范研究 本文擬解決的問題：軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)現(xiàn)有體制制約問題；提高軍隊(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評價(jià)準(zhǔn)確性；理順審計(jì)構(gòu)成職能等問題。
[Abstract]:The audit of leading cadres ' economic responsibility is an important means of promoting the virtuous circle of our country ' s economic construction . It is an important part of our country ' s economic construction supervision system . It is an important part of our country ' s economic construction supervision system . It is an important part of our army ' s economic construction .
It plays an important role in the normalization and modernization of our army . It is of great theoretical significance not only to study the auditing theory of China , but also to the practical significance .

From the angle of theory and practice , this paper takes the economic responsibility audit as the main body in the audit of the economic responsibility of the leading cadres of the army , introduces the background theoretical basis of the audit of the term economic responsibility , analyses the characteristics and working conditions of the audit of the economic responsibility of the army ' s term of office , and discusses the difficult problems of the audit of the economic responsibility of the leading cadres of the army and the measures and countermeasures that can be taken .

This paper consists of five main parts .

The first part , the introduction , illustrates the background , purpose and significance of the research background , purpose and significance of the economic responsibility audit of the army leading cadres , and the related domestic literature review .

The second part , on the basis of theory , introduces the meaning , characteristics , essence and theoretical basis of the audit of economic responsibility for the tenure of leading cadres of the army .

In the third part , the paper introduces the actual situation of the audit of the economic responsibility of the leading cadres of the army . It mainly expounds the principles of the audit of the economic responsibility of the army , the basic procedure of the audit , the audit contents , the audit method and the audit evaluation .

The fourth part , the main problems and causes of the audit of the economic responsibility audit of the army leader cadre , mainly analyzes the existing system restriction of the military economic responsibility audit , the difficulty of the audit evaluation standard operation , the difficulty in defining the economic responsibility , the difficulty of the audit report , the dislocation of the audit function and so on .

In the fifth part , the measures and countermeasures to improve the auditing of the economic responsibility of the army are put forward . In view of the problems existing in the audit of the economic responsibility of the army , this paper puts forward some measures and countermeasures to change the existing system , some tactics in the audit method , the regulation and the promotion of the application of the audit result and the audit report .

The research methods used in this paper are as follows :

This paper proposes to solve the problem : the present system restricts the economic responsibility audit of the army leading cadres ;
improve that accuracy of the audit and evaluation of the economic responsibility of the leading cadres of the army ;
Rationalize audit composition function and so on .
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.47

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