本文選題：經(jīng)濟(jì)責(zé)任審計 + 責(zé)任��； 參考：《哈爾濱工程大學(xué)》2011年博士論文

【摘要】：經(jīng)濟(jì)責(zé)任審計是我國社會主義經(jīng)濟(jì)體制改革進(jìn)程中,市場經(jīng)濟(jì)條件下國家和政府為了加強(qiáng)對領(lǐng)導(dǎo)干部的監(jiān)督與管理,正確評價其經(jīng)濟(jì)責(zé)任,促進(jìn)黨風(fēng)廉政建設(shè),保障國有資產(chǎn)保值增值而制定的一項制度,它是我國特有的審計監(jiān)督形式。經(jīng)過二十幾年的發(fā)展,經(jīng)濟(jì)責(zé)任審計已經(jīng)成為我國政府審計工作中的重要組成部分。但是,對經(jīng)濟(jì)責(zé)任審計的理論研究還比較滯后,主要表現(xiàn)在：現(xiàn)階段的經(jīng)濟(jì)責(zé)任審計是以衡量被審計領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任是否履行為主的、靜態(tài)的、剛性的審計。審計機(jī)關(guān)及其審計人員對被審計領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任完成情況關(guān)注較多,對被審計領(lǐng)導(dǎo)干部履職過程中的效益情況關(guān)注較少,或基本不予關(guān)注。只考核和強(qiáng)調(diào)履職的真實性與合規(guī)性,不考核履職的經(jīng)濟(jì)性、效益性和效果性,不能夠從效益層面來判斷資金是否應(yīng)該投入,投入的效果如何,是否以最小的投入獲得最大的經(jīng)濟(jì)效益、生態(tài)效益和社會效益等,一定程度地限制了對被審計領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任做出全面、客觀、公正的評價。 基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計強(qiáng)調(diào)要從責(zé)任和效益兩個維度對被審計領(lǐng)導(dǎo)干部的經(jīng)濟(jì)責(zé)任進(jìn)行剖析,因為履行經(jīng)濟(jì)責(zé)任需要實現(xiàn)效益,追求效益要以履行責(zé)任為前提。履行責(zé)任是目標(biāo),實現(xiàn)效益是手段。只有兼顧責(zé)任和效益,被審計領(lǐng)導(dǎo)干部和被審計單位才能更好地履行受托經(jīng)濟(jì)責(zé)任。 基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計的內(nèi)容十分廣泛,不僅包括資金的使用效益問題,還包括與審計事項相關(guān)的管理問題、被審計領(lǐng)導(dǎo)干部職責(zé)履行情況、公共管理政策的執(zhí)行情況和政策執(zhí)行效果的情況,尤其是社會關(guān)注的熱點、難點和與社會公眾有切身利益的項目,如公共事業(yè)服務(wù)項目、政府投資的大型項目、高科技項目等人民群眾普遍關(guān)注的財政資金項目；不僅要關(guān)注經(jīng)濟(jì)效益,還要關(guān)注社會效益、環(huán)境和生態(tài)效益。 基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計的基本流程包括計劃、準(zhǔn)備、實施、報告、終結(jié)五個階段。這五個階段中,要運(yùn)用經(jīng)濟(jì)責(zé)任審計的組織方法、取證方法、測試方法和分析方法。 進(jìn)行經(jīng)濟(jì)責(zé)任審計的主要目的是對被審計領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任情況作出評價。評價應(yīng)遵循經(jīng)濟(jì)責(zé)任界定原則、經(jīng)濟(jì)責(zé)任評價原則和評價指標(biāo)設(shè)計原則。通過設(shè)計評價指標(biāo)體系、確定權(quán)重系數(shù)向量、指標(biāo)賦值與計算,最后進(jìn)行比較分析提出審計結(jié)論。 最后,對國有企業(yè)法定代表人基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計進(jìn)行了實例分析,證明了其理論研究的有效性和實用性。 通過理論研究和實證說明,基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計改變了傳統(tǒng)經(jīng)濟(jì)責(zé)任審計程式化的、剛性的、靜態(tài)的審計模式,更加適應(yīng)經(jīng)濟(jì)責(zé)任審計本身所具有的多因素、多維度的特點,使經(jīng)濟(jì)責(zé)任審計成為更具彈性的、動態(tài)的審計。通過審計,肯定責(zé)任,揭露問題,衡量效益,促進(jìn)被審計領(lǐng)導(dǎo)干部依法行政、依法管理,提高資金使用、經(jīng)濟(jì)管理的經(jīng)濟(jì)性、效益性和效果性,提升經(jīng)濟(jì)效益、社會效益和生態(tài)效益,全面、客觀、公正、科學(xué)地考核被審計領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任情況。
[Abstract]:The audit of economic responsibility is one of the most important parts of our country ' s government audit . The audit of economic responsibility has become an important part of our country ' s government audit .

The audit of economic responsibility based on the concept of accountability emphasizes the importance of analyzing the economic responsibility of the leading cadres from the two dimensions of responsibility and benefit , because the fulfillment of the economic responsibility requires the realization of the benefits , the pursuit of the benefits is based on the performance of the responsibility . The performance of the responsibility is the objective , and the realization benefit is the means . Only the responsibility and the benefit are taken into account , and the leader of the audit and the audited unit can better carry out the entrusted economic responsibility .

The contents of the audit of economic responsibility based on the concept of accountability are very extensive , not only include the use benefit of funds , but also the management issues related to audit matters , the implementation of public administration policies , the implementation of public administration policies and the implementation effect of policies , especially the hot spots , difficulties and projects related to public interest , such as public service projects , large projects of government investment , high - tech projects , etc .
not only to pay attention to the economic benefits , but also to pay attention to the social , environmental and ecological benefits .

The basic flow of the audit of economic responsibility based on the concept of accountability includes plan , preparation , implementation , reporting and termination of the five stages . In these five stages , the organization method , evidence - taking method , test method and analysis method of economic responsibility audit are to be applied .

The main purpose of the audit of economic responsibility is to make an evaluation on the implementation of economic responsibility by the leader of the audit . The evaluation should follow the principles of economic responsibility definition , the principle of economic responsibility evaluation and the design principle of the evaluation index . By designing the evaluation index system , the weight coefficient vector , the index assignment and the calculation are determined , and finally , the comparison analysis is made to put forward the audit conclusion .

Finally , the economic responsibility audit of the legal representative of the state - owned enterprise on the basis of the view of responsibility efficiency is analyzed , and the validity and practicability of the theoretical research are proved .

Through theoretical research and demonstration , the audit of economic responsibility based on the concept of accountability changes traditional economic responsibility auditing programming , rigid and static audit mode . It is more suitable for the audit of economic responsibility to become more flexible and dynamic . Through auditing , affirming the responsibility , exposing the problem , measuring the benefit , promoting the economic , social and ecological benefits , improving the economic benefit , social benefit and ecological benefit , comprehensively , objectively , impartially and scientifically examining and leading cadres to perform their economic responsibility .
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2011
【分類號】：F239.47

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