本文選題：經(jīng)濟(jì)責(zé)任審計(jì) + 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(jì)是我國(guó)社會(huì)主義經(jīng)濟(jì)體制改革進(jìn)程中,市場(chǎng)經(jīng)濟(jì)條件下國(guó)家和政府為了加強(qiáng)對(duì)領(lǐng)導(dǎo)干部的監(jiān)督與管理,正確評(píng)價(jià)其經(jīng)濟(jì)責(zé)任,促進(jìn)黨風(fēng)廉政建設(shè),保障國(guó)有資產(chǎn)保值增值而制定的一項(xiàng)制度,它是我國(guó)特有的審計(jì)監(jiān)督形式。經(jīng)過(guò)二十幾年的發(fā)展,經(jīng)濟(jì)責(zé)任審計(jì)已經(jīng)成為我國(guó)政府審計(jì)工作中的重要組成部分。但是,對(duì)經(jīng)濟(jì)責(zé)任審計(jì)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(jì)是以衡量被審計(jì)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(jì)。審計(jì)機(jī)關(guān)及其審計(jì)人員對(duì)被審計(jì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任完成情況關(guān)注較多,對(duì)被審計(jì)領(lǐng)導(dǎo)干部履職過(guò)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(shí)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(lái)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(huì)效益等,一定程度地限制了對(duì)被審計(jì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任做出全面、客觀、公正的評(píng)價(jià)。 基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計(jì)強(qiáng)調(diào)要從責(zé)任和效益兩個(gè)維度對(duì)被審計(jì)領(lǐng)導(dǎo)干部的經(jīng)濟(jì)責(zé)任進(jìn)行剖析,因?yàn)槁男薪?jīng)濟(jì)責(zé)任需要實(shí)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(shí)現(xiàn)效益是手段。只有兼顧責(zé)任和效益,被審計(jì)領(lǐng)導(dǎo)干部和被審計(jì)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(jì)的內(nèi)容十分廣泛,不僅包括資金的使用效益問(wèn)題,還包括與審計(jì)事項(xiàng)相關(guān)的管理問(wèn)題、被審計(jì)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(huì)關(guān)注的熱點(diǎn)、難點(diǎn)和與社會(huì)公眾有切身利益的項(xiàng)目,如公共事業(yè)服務(wù)項(xiàng)目、政府投資的大型項(xiàng)目、高科技項(xiàng)目等人民群眾普遍關(guān)注的財(cái)政資金項(xiàng)目；不僅要關(guān)注經(jīng)濟(jì)效益,還要關(guān)注社會(huì)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(jì)的基本流程包括計(jì)劃、準(zhǔn)備、實(shí)施、報(bào)告、終結(jié)五個(gè)階段。這五個(gè)階段中,要運(yùn)用經(jīng)濟(jì)責(zé)任審計(jì)的組織方法、取證方法、測(cè)試方法和分析方法。 進(jìn)行經(jīng)濟(jì)責(zé)任審計(jì)的主要目的是對(duì)被審計(jì)領(lǐng)導(dǎo)干部履行經(jīng)濟(jì)責(zé)任情況作出評(píng)價(jià)。評(píng)價(jià)應(yīng)遵循經(jīng)濟(jì)責(zé)任界定原則、經(jīng)濟(jì)責(zé)任評(píng)價(jià)原則和評(píng)價(jià)指標(biāo)設(shè)計(jì)原則。通過(guò)設(shè)計(jì)評(píng)價(jià)指標(biāo)體系、確定權(quán)重系數(shù)向量、指標(biāo)賦值與計(jì)算,最后進(jìn)行比較分析提出審計(jì)結(jié)論。 最后,對(duì)國(guó)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(jì)進(jìn)行了實(shí)例分析,證明了其理論研究的有效性和實(shí)用性。 通過(guò)理論研究和實(shí)證說(shuō)明,基于責(zé)效觀的經(jīng)濟(jì)責(zé)任審計(jì)改變了傳統(tǒng)經(jīng)濟(jì)責(zé)任審計(jì)程式化的、剛性的、靜態(tài)的審計(jì)模式,更加適應(yīng)經(jīng)濟(jì)責(zé)任審計(jì)本身所具有的多因素、多維度的特點(diǎn),使經(jīng)濟(jì)責(zé)任審計(jì)成為更具彈性的、動(dòng)態(tài)的審計(jì)。通過(guò)審計(jì),肯定責(zé)任,揭露問(wèn)題,衡量效益,促進(jìn)被審計(jì)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(huì)效益和生態(tài)效益,全面、客觀、公正、科學(xué)地考核被審計(jì)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(jí)別】：博士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：F239.47

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馬海英,賀麗潔;目前經(jīng)濟(jì)責(zé)任審計(jì)的創(chuàng)新思路[J];哈爾濱市委黨校學(xué)報(bào);2003年02期

2 程慶;歐陽(yáng)程;;談?wù)勑б鎸徲?jì)的概念和假設(shè)前提[J];財(cái)會(huì)月刊;2007年05期

3 謝霓泓;;“公平—效率”雙導(dǎo)向政府管理審計(jì)機(jī)制的構(gòu)建[J];財(cái)會(huì)月刊;2009年12期

4 封家平;王學(xué)智;劉斐;;高校內(nèi)部審計(jì)工作模板設(shè)計(jì)及實(shí)例分析[J];財(cái)會(huì)月刊;2009年14期

5 蔣建美;試論經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展趨勢(shì)[J];重慶工業(yè)高等專(zhuān)科學(xué)校學(xué)報(bào);2003年01期

6 季稻葵;轉(zhuǎn)型經(jīng)濟(jì)中的模糊產(chǎn)權(quán)理論[J];經(jīng)濟(jì)研究;1995年04期

7 李金華;深化經(jīng)濟(jì)責(zé)任審計(jì)的幾點(diǎn)意見(jiàn)[J];中國(guó)審計(jì);2001年10期

8 胡夢(mèng)月;對(duì)經(jīng)濟(jì)責(zé)任審計(jì)中幾個(gè)關(guān)鍵問(wèn)題的思考[J];中國(guó)審計(jì);2003年08期

9 班東啟;;經(jīng)濟(jì)責(zé)任審計(jì)中“有罪推定”模式的弊端[J];中國(guó)審計(jì);2008年06期

10 余有華;羅中正;;對(duì)經(jīng)濟(jì)責(zé)任審計(jì)結(jié)果運(yùn)用的思考[J];中國(guó)審計(jì);2008年23期

相關(guān)重要報(bào)紙文章 前1條

1 遲嬙;[N];中國(guó)審計(jì)報(bào);2009年

，

本文編號(hào)：2031071