本文關(guān)鍵詞： 現(xiàn)代腐敗特點(diǎn) 腐敗治理 領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)可以預(yù)防并且治理腐敗,在制約領(lǐng)導(dǎo)行為、防止權(quán)力異化方面有著不可替代的作用。十八大召開以來,政府高效、準(zhǔn)確地查處了一大批腐敗分子,我們可以看到政府前所未有的決心,同時(shí)可以看到各式各樣的腐敗手段。面對(duì)現(xiàn)代腐敗特點(diǎn),領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)必須進(jìn)行創(chuàng)新以達(dá)到高效治理腐敗的目的。雖然近幾年來政府在這方面做出了很大的努力,如2015年頒布的以“深化經(jīng)濟(jì)責(zé)任審計(jì),促進(jìn)廉政”為核心的《關(guān)于完善審計(jì)制度若干重大問題的框架意見》和以“實(shí)行經(jīng)濟(jì)責(zé)任審計(jì)全覆蓋”為核心的《關(guān)于實(shí)行審計(jì)全覆蓋的實(shí)施意見》。但是現(xiàn)階段腐敗手段、方法與以前相比較有了很大的改變,使得領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)在實(shí)踐中效果欠佳。本文綜合運(yùn)用了規(guī)范研究、案例研究與統(tǒng)計(jì)分析等方法。首先,系統(tǒng)、完整地梳理了腐敗、腐敗治理與領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)相關(guān)文獻(xiàn);其次,在國內(nèi)外學(xué)者的研究基礎(chǔ)上,對(duì)腐敗、腐敗治理、領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的概念及其特點(diǎn)分別做出了界定;第三,系統(tǒng)闡述了公共受托責(zé)任理論、免疫系統(tǒng)理論、反腐倡廉理論、國家治理理論等腐敗治理與領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的基礎(chǔ)理論,并且采用案例研究與統(tǒng)計(jì)的相結(jié)合的方法歸納了現(xiàn)代腐敗的特點(diǎn);第四,從經(jīng)濟(jì)責(zé)任審計(jì)在腐敗治理中的地位、功能、成效闡述了經(jīng)濟(jì)責(zé)任審計(jì)對(duì)腐敗治理的作用,并從法律、權(quán)力、專業(yè)三個(gè)角度分別論證經(jīng)濟(jì)責(zé)任審計(jì)治理腐敗的路徑,以此作為提出改進(jìn)意見的基礎(chǔ),闡述在現(xiàn)代腐敗特點(diǎn)下領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)治理腐敗存在的問題并分析其原因;最后,以現(xiàn)代腐敗特點(diǎn)為起點(diǎn),從領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)內(nèi)容、對(duì)象、結(jié)果運(yùn)用以及組織與實(shí)施四方面入手,改進(jìn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì),使其成為國家治理腐敗的鐵拳頭。
[Abstract]:The audit of leading cadres' economic responsibility can prevent and control corruption and play an irreplaceable role in restricting leadership behavior and preventing power alienation. Since the 18 National Congress, the government has effectively and accurately investigated and dealt with a large number of corrupt elements. We can see unprecedented determination on the part of the government, and at the same time, we can see all kinds of corruption methods. In the face of the characteristics of modern corruption, The audit of leading cadres' economic responsibility must be innovated to achieve the goal of effectively controlling corruption. Although in recent years, the government has made great efforts in this respect, such as "deepen the audit of economic responsibility" issued in 2015. "Framework opinions on several important issues of perfecting Audit system" at the core of promoting Integrity "" and "opinions on the implementation of full Audit coverage" at the Core of "implementing full coverage of Economic responsibility Audit". However, at the present stage, corruption means, The method has been changed greatly compared with the past, which makes the economic responsibility audit of leading cadres not effective in practice. In this paper, the methods of normative research, case study and statistical analysis are comprehensively used. First of all, the corruption is systematically and completely combed. Corruption governance and leading cadres economic responsibility audit related literature; secondly, on the basis of scholars at home and abroad, corruption, corruption governance, leading cadres economic responsibility audit concepts and their characteristics are defined; third, The basic theories of corruption governance and economic responsibility audit of leading cadres, such as the theory of public fiduciary responsibility, the theory of immune system, the theory of anti-corruption and the theory of national governance, are systematically expounded. In 4th, from the point of view of the position, function and effect of economic responsibility audit in corruption governance, this paper expounds the function of economic responsibility audit on corruption governance, and expounds the role of economic responsibility audit in corruption governance from the point of view of law. This paper discusses the ways of economic responsibility audit to deal with corruption from three angles of power and specialty, which is the basis of improving opinions, expounds the problems existing in the management of economic responsibility audit of leading cadres under the characteristics of modern corruption, and analyzes its causes. Finally, starting from the characteristics of modern corruption, this paper improves the audit of economic responsibility of leading cadres from the aspects of content, object, result application, organization and implementation, and makes them become the iron fist of the country in dealing with corruption.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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