本文選題：黨政領導 + 任期審計��； 參考：《大連理工大學》2003年碩士論文

【摘要】： 在全面推進我國社會主義現代化建設的進程中，為了加強對黨政領導干部的監(jiān)督管理，從源頭上預防與治理腐敗，促進領導干部廉潔自律，全面履行經濟職責，依法、合理、有效地分配與使用國家資金，黨政領導干部任期經濟責任審計(以下簡稱領導任期審計)應運而生。隨著我國經濟體制改革和干部人事制度改革的進一步深化，如何更好的發(fā)揮領導任期審計在干部考核、監(jiān)管工作中的作用，對這一問題的研究具有重要的理論與現實意義。 本論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、以委托代理理論和審計理論為基礎對領導任期審計的產生背景、理論基礎、審計內容、要素、特點、目前在審計實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。 論文共分四個主要部分。首先為領導任期審計的概述，主要闡述了其產生的背景及現實意義，，論述了領導任期審計與委托代理的關系，揭示了公共受托經濟責任是領導任期審計產生的基礎；研究明確了領導任期審計的內容、基本要素，并通過與一般審計與企業(yè)經營者任期經濟責任審計的比較，分析了領導任期審計的特點；第二部分為領導任期審計案例。通過對具體案例的描述及分析在對前一部分概述中所提及的研究內容進行佐證的同時對下一部分將要研究的問題加以導引；第三部分根據案例分析和我國領導任期審計的現狀，歸納提出在審計實務中函待解決的關于任期經濟責任界定難、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；最后部分針對這些問題提出了準確界定任期經濟責任、建立科學合理的評價指標繼而規(guī)范嚴密評價行為、建立健全“先審后離”制度、審用結合制度以及如何規(guī)避化解審計風險等針對性的解決對策。
[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.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2003
【分類號】：F239.47

【引證文獻】

相關期刊論文 前1條

1 張學軍;張潔;;對領導干部經濟責任審計若干問題的研究[J];商業(yè)會計;2012年04期

相關碩士學位論文 前8條

1 杜燕雯;經濟責任審計“關口前移”問題研究[D];暨南大學;2011年

2 賀鼎凱;公立醫(yī)院領導人經濟責任審計內容研究[D];山西財經大學;2011年

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4 張楊輝;鄉(xiāng)鎮(zhèn)黨政主要領導干部任期經濟責任審計職能研究[D];復旦大學;2008年

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6 張雯靜;我國經濟責任審計的法律問題及規(guī)范化建設[D];華東政法大學;2008年

7 王虹妍;黨政領導干部經濟責任審計評價研究[D];西南財經大學;2010年

8 馬健;鄉(xiāng)鎮(zhèn)主要領導干部經濟責任審計研究[D];中央民族大學;2013年

本文編號：2044582