本文選題：黨政領(lǐng)導(dǎo) + 任期審計(jì)　； 參考：《大連理工大學(xué)》2003年碩士論文

【摘要】： 在全面推進(jìn)我國社會(huì)主義現(xiàn)代化建設(shè)的進(jìn)程中，為了加強(qiáng)對(duì)黨政領(lǐng)導(dǎo)干部的監(jiān)督管理，從源頭上預(yù)防與治理腐敗，促進(jìn)領(lǐng)導(dǎo)干部廉潔自律，全面履行經(jīng)濟(jì)職責(zé)，依法、合理、有效地分配與使用國家資金，黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)(以下簡(jiǎn)稱領(lǐng)導(dǎo)任期審計(jì))應(yīng)運(yùn)而生。隨著我國經(jīng)濟(jì)體制改革和干部人事制度改革的進(jìn)一步深化，如何更好的發(fā)揮領(lǐng)導(dǎo)任期審計(jì)在干部考核、監(jiān)管工作中的作用，對(duì)這一問題的研究具有重要的理論與現(xiàn)實(shí)意義。 本論文從理論與實(shí)務(wù)的角度、采取規(guī)范研究和案例分析相結(jié)合的方法、以委托代理理論和審計(jì)理論為基礎(chǔ)對(duì)領(lǐng)導(dǎo)任期審計(jì)的產(chǎn)生背景、理論基礎(chǔ)、審計(jì)內(nèi)容、要素、特點(diǎn)、目前在審計(jì)實(shí)踐中存在的主要問題及解決措施等方面做了較為系統(tǒng)的研究。 論文共分四個(gè)主要部分。首先為領(lǐng)導(dǎo)任期審計(jì)的概述，主要闡述了其產(chǎn)生的背景及現(xiàn)實(shí)意義，，論述了領(lǐng)導(dǎo)任期審計(jì)與委托代理的關(guān)系，揭示了公共受托經(jīng)濟(jì)責(zé)任是領(lǐng)導(dǎo)任期審計(jì)產(chǎn)生的基礎(chǔ)；研究明確了領(lǐng)導(dǎo)任期審計(jì)的內(nèi)容、基本要素，并通過與一般審計(jì)與企業(yè)經(jīng)營者任期經(jīng)濟(jì)責(zé)任審計(jì)的比較，分析了領(lǐng)導(dǎo)任期審計(jì)的特點(diǎn)；第二部分為領(lǐng)導(dǎo)任期審計(jì)案例。通過對(duì)具體案例的描述及分析在對(duì)前一部分概述中所提及的研究?jī)?nèi)容進(jìn)行佐證的同時(shí)對(duì)下一部分將要研究的問題加以導(dǎo)引；第三部分根據(jù)案例分析和我國領(lǐng)導(dǎo)任期審計(jì)的現(xiàn)狀，歸納提出在審計(jì)實(shí)務(wù)中函待解決的關(guān)于任期經(jīng)濟(jì)責(zé)任界定難、評(píng)價(jià)難、審計(jì)結(jié)果未得到有效利用以及審計(jì)風(fēng)險(xiǎn)意識(shí)和防范手段尚待提高等主要問題；最后部分針對(duì)這些問題提出了準(zhǔn)確界定任期經(jīng)濟(jì)責(zé)任、建立科學(xué)合理的評(píng)價(jià)指標(biāo)繼而規(guī)范嚴(yán)密評(píng)價(jià)行為、建立健全“先審后離”制度、審用結(jié)合制度以及如何規(guī)避化解審計(jì)風(fēng)險(xiǎn)等針對(duì)性的解決對(duì)策。
[Abstract]:In the process of comprehensively promoting China's socialist modernization drive, in order to strengthen the supervision and management of party and government leading cadres, to prevent and control corruption at the source, to promote leading cadres' integrity and self-discipline, to fully perform their economic duties, and to comply with the law and rationally, With the effective allocation and use of state funds, the economic responsibility audit (hereinafter referred to as leadership term audit) of party and government leading cadres emerged as the times require. With the further deepening of the reform of economic system and cadre and personnel system, it is of great theoretical and practical significance to study how to give full play to the role of leadership audit in cadre examination and supervision. From the angle of theory and practice, this paper adopts the method of combining normative research and case analysis, and based on the principal-agent theory and audit theory, it gives rise to the background, theoretical basis, audit content, elements and characteristics of leadership tenure audit. At present, the main problems and solutions in audit practice have been systematically studied. The thesis is divided into four main parts. First of all, it summarizes the audit of leadership tenure, mainly expounds its background and practical significance, discusses the relationship between the audit of leadership tenure and the principal-agent, and reveals that the public fiduciary economic responsibility is the basis of the generation of the audit of leadership tenure. This paper clarifies the contents and basic elements of the leadership tenure audit, and analyzes the characteristics of the leadership tenure audit by comparing it with the general audit and the economic responsibility audit of the enterprise manager's tenure. The second part is the case of the leadership tenure audit. Through the description and analysis of the specific cases, this paper gives evidence to the research contents mentioned in the previous part, and guides the problems to be studied in the next part. The third part is based on the case analysis and the current situation of the leadership tenure audit in China. The main problems about the definition of economic responsibility of tenure, the difficulty of evaluation, the lack of effective use of audit results, and the need to improve the awareness of audit risk and preventive measures are summarized and put forward in the audit practice. In the last part, the author puts forward to define the economic responsibility of tenure accurately, to establish scientific and reasonable evaluation index and then to standardize the strict evaluation behavior, and to establish and perfect the system of "first trial and then leave". The combination of audit and application system and how to avoid the audit risk and other targeted solutions.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.47

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 張學(xué)軍;張潔;;對(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)若干問題的研究[J];商業(yè)會(huì)計(jì);2012年04期

相關(guān)碩士學(xué)位論文 前8條

1 杜燕雯;經(jīng)濟(jì)責(zé)任審計(jì)“關(guān)口前移”問題研究[D];暨南大學(xué);2011年

2 賀鼎凱;公立醫(yī)院領(lǐng)導(dǎo)人經(jīng)濟(jì)責(zé)任審計(jì)內(nèi)容研究[D];山西財(cái)經(jīng)大學(xué);2011年

3 鐘瓊;中國地方政府首長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)及其規(guī)范體系研究[D];上海交通大學(xué);2007年

4 張楊輝;鄉(xiāng)鎮(zhèn)黨政主要領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)職能研究[D];復(fù)旦大學(xué);2008年

5 黃建暉;企業(yè)領(lǐng)導(dǎo)人任期經(jīng)濟(jì)責(zé)任審計(jì)的研究[D];復(fù)旦大學(xué);2009年

6 張?chǎng)╈o;我國經(jīng)濟(jì)責(zé)任審計(jì)的法律問題及規(guī)范化建設(shè)[D];華東政法大學(xué);2008年

7 王虹妍;黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)研究[D];西南財(cái)經(jīng)大學(xué);2010年

8 馬健;鄉(xiāng)鎮(zhèn)主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)研究[D];中央民族大學(xué);2013年

本文編號(hào)：2044582