本文關(guān)鍵詞：地方黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任同步審計評價指標(biāo)體系研究　出處：《湘潭大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：黨的十八大報告明確提出,要“完善干部考核評價機(jī)制,促進(jìn)領(lǐng)導(dǎo)干部樹立正確政績觀”�！皣�(yán)格規(guī)范權(quán)力行使,加強(qiáng)對領(lǐng)導(dǎo)干部特別是主要領(lǐng)導(dǎo)干部行使權(quán)力的監(jiān)督。健全質(zhì)詢、問責(zé)、經(jīng)濟(jì)責(zé)任審計、引咎辭職、罷免等制度”。十八屆三中全會提出要“規(guī)范各級黨政主要領(lǐng)導(dǎo)干部職責(zé)權(quán)限,科學(xué)配置黨政部門及內(nèi)設(shè)機(jī)構(gòu)權(quán)力和職能,明確職責(zé)定位和工作任務(wù)。加強(qiáng)和改進(jìn)對主要領(lǐng)導(dǎo)干部行使權(quán)力的制約和監(jiān)督,加強(qiáng)行政監(jiān)察和審計監(jiān)督。改革政績考核機(jī)制,著力解決“形象工程”、“政績工程”以及不作為、亂作為等問題”劉家義審計長在2014年12月25日召開的全國審計工作會議上提出,要規(guī)范領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計內(nèi)容和審計評價。黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任同步審計的優(yōu)勢已經(jīng)脫穎而出,并成為各級審計機(jī)關(guān)不斷探索的方向,它的實施不僅能增強(qiáng)黨政主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計的完整性和公平性,比較客觀地反映黨政主要領(lǐng)導(dǎo)干部對審計發(fā)現(xiàn)問題各自應(yīng)負(fù)的責(zé)任,避免黨政主要領(lǐng)導(dǎo)干部責(zé)任不清、相互推諉的弊端,更能發(fā)揮經(jīng)濟(jì)責(zé)任審計對權(quán)力的制約和監(jiān)督作用,還有利于促進(jìn)黨政主要領(lǐng)導(dǎo)干部團(tuán)結(jié)合作,共謀發(fā)展方略,促進(jìn)地方經(jīng)濟(jì)的健康發(fā)展,同時也能節(jié)省審計資源,提高審計效能。本文試圖從同步審計的視角,按照黨的十八大報告和十八屆三中全會決定的新要求,以及新一屆中央政府作出的系列決策部署,構(gòu)建經(jīng)濟(jì)責(zé)任同步審計評價指標(biāo)體系,明確地方黨政領(lǐng)導(dǎo)干部的經(jīng)濟(jì)責(zé)任,以及領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任的界定,通過構(gòu)建領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任同步審計的評價指標(biāo)體系,收集和核實領(lǐng)導(dǎo)干部在履行經(jīng)濟(jì)責(zé)任時的相關(guān)經(jīng)濟(jì)指標(biāo)和數(shù)據(jù),綜合運(yùn)用評價指標(biāo)對領(lǐng)導(dǎo)干部進(jìn)行準(zhǔn)確評價,來作為黨委和政府在選拔領(lǐng)導(dǎo)干部時的重要、可靠依據(jù),促進(jìn)領(lǐng)導(dǎo)干部樹立正確的政績觀發(fā)揮積極的作用。本文第4章以XX自治州州委書記和州長的經(jīng)濟(jì)責(zé)任同步審計為例,對該自治州州委書記和州長的經(jīng)濟(jì)責(zé)任進(jìn)行評價,希望能夠通過對具體案例的分析歸納和總結(jié),找出經(jīng)濟(jì)責(zé)任同步審計指標(biāo)體系的不足以及將來的研究方向。
[Abstract]:The eighteen Party Congress report clearly put forward, we should perfect the cadre assessment mechanism, promote the cadres to establish a correct view of achievements "." strictly regulate the exercise of power, strengthen the supervision of leading cadres especially leading cadres to exercise their power. Improve the question, accountability, economic responsibility audit, resignation and dismissal "in the third Plenary Session of the 18th CPC Central Committee. Proposed to regulate all levels of Party and government leading cadres responsibility, scientific allocation of Party and government departments and institutions of power and functions, clear responsibilities positioning and tasks. The restriction and supervision to strengthen and improve the exercise of the power of leading cadres, strengthen the administrative supervision and audit supervision. Performance evaluation mechanism reform, efforts to solve the" image project "." political project "and not as messy as issues such as the auditor general Liu Jiayi in the national audit work conference held in December 25, 2014 on the proposed, To standardize the leading cadres of economic responsibility audit content and audit evaluation of leading cadres economic responsibility. Synchronous audit has the advantage of talent shows itself and become the audit organs at all levels, continue to explore the direction of its implementation can not only enhance the integrity and fairness of economic responsibility audit of leading cadres of the party and the government, objectively reflect the party and government leading cadres found problems the respective responsibilities of the audit, to avoid the party and government leading cadres responsibility is not clear, disadvantages of mutual shirk the responsibility, can give full play to the economic responsibility audit of power restriction and supervision function, but also conducive to the promotion of the party and government leading cadres of unity and cooperation, seek development strategy, promote the healthy development of the local economy, but also can save the audit resources. To improve the audit efficiency. This paper attempts from the synchronous audit perspective, according to the eighteen report of the party and the new decision in the third Plenary Session of the 18th CPC Central Committee Make a series of decisions and requirements, the new central government's deployment, construct the evaluation index system of the synchronization of economic responsibility audit, the local party and government leading cadres of economic responsibility, as well as the definition of economic responsibility of leading cadres, leading cadres through the construction of synchronized economic responsibility audit evaluation index system, the relevant economic indicators in the economic responsibility and the data collect and verify the leading cadres, comprehensive evaluation index for accurate evaluation of leading cadres, as the party and government leading cadres in the selection of the important and reliable basis, promote the cadres to establish a correct view of achievements play a positive role. The fourth chapter takes the economic responsibility audit of the XX synchronous Autonomous Prefecture zhouweishuji and Governor as an example, to evaluate the Autonomous Prefecture zhouweishuji and governor of the economic responsibility, hope to be able to sum up through the analysis of specific cases, to find The deficiency of the synchronous audit index system of economic responsibility and the future research direction.

【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F239.47

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