本文選題：鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部　切入點(diǎn)：經(jīng)濟(jì)責(zé)任審計(jì)制度　出處：《華僑大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部是黨和政府聯(lián)系群眾最直接的承擔(dān)者,其經(jīng)濟(jì)責(zé)任的履行情況至關(guān)重要,完善鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度能夠加強(qiáng)鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部隊(duì)伍建設(shè),加強(qiáng)廉政作風(fēng)建設(shè),加強(qiáng)審計(jì)監(jiān)督,預(yù)防職務(wù)犯罪,促進(jìn)領(lǐng)導(dǎo)干部自覺(jué)維護(hù)黨和人民群眾的利益,推動(dòng)高效廉潔政府建設(shè)。本文以B縣開(kāi)展鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)為案例進(jìn)行分析,結(jié)合鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的工作實(shí)際,研究B縣鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度的現(xiàn)狀,即對(duì)領(lǐng)導(dǎo)干部任期近三年的財(cái)務(wù)收支及其經(jīng)濟(jì)活動(dòng)進(jìn)行審計(jì),主要圍繞領(lǐng)導(dǎo)干部權(quán)力運(yùn)行軌跡評(píng)價(jià)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任履行情況,審計(jì)評(píng)價(jià)方法多采用定性和定量分析,審計(jì)程序則依據(jù)審計(jì)法和審計(jì)實(shí)施細(xì)則的要求執(zhí)行。進(jìn)而分析目前鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度存在的問(wèn)題,總結(jié)歸納全國(guó)各級(jí)審計(jì)機(jī)關(guān)的做法和經(jīng)驗(yàn),就如何完善鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度進(jìn)行研究。文章得出由于基層審計(jì)力量不足且受體制影響較大、鄉(xiāng)鎮(zhèn)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)體系不健全、審計(jì)成果運(yùn)用機(jī)制不完善等原因,鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度存在著審計(jì)范圍較窄、審計(jì)方法局限、審計(jì)成果運(yùn)用不充分等問(wèn)題。針對(duì)存在的問(wèn)題,提出了一系列建議,包括通過(guò)增加基層審計(jì)專(zhuān)業(yè)技術(shù)人員、加強(qiáng)審計(jì)隊(duì)伍建設(shè),改革審計(jì)機(jī)構(gòu)體制來(lái)增強(qiáng)基層審計(jì)力量;確定鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)原則,建立科學(xué)合理的鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)體系;通過(guò)開(kāi)展聯(lián)網(wǎng)審計(jì)、發(fā)揮鄉(xiāng)鎮(zhèn)經(jīng)責(zé)聯(lián)席會(huì)議作用等方式健全鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)部門(mén)間協(xié)作機(jī)制;通過(guò)及時(shí)公開(kāi)審計(jì)結(jié)果、重視審計(jì)發(fā)現(xiàn)問(wèn)題的整改、建立紀(jì)檢監(jiān)察部門(mén)和審計(jì)機(jī)關(guān)的案件線索雙向移送制度來(lái)完善鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)成果運(yùn)用。旨在通過(guò)研究,提出完善鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度的建議,推進(jìn)鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)制度的完善研究。
[Abstract]:The township leading cadres are the most direct bearers of the Party and the government connecting with the masses, and the implementation of their economic responsibilities is of great importance. Perfecting the audit system of the township leading cadres' economic responsibilities can strengthen the construction of the contingent of township leading cadres. Strengthening the building of a clean and honest work style, strengthening auditing and supervision, preventing job-related crimes, and promoting leading cadres to consciously safeguard the interests of the party and the masses of the people, To promote the construction of an efficient and clean government. This paper takes the economic responsibility audit of township leading cadres in County B as a case study, combining with the actual work of economic responsibility audit of township leading cadres. This paper studies the current situation of economic responsibility audit system of township leading cadres in County B, that is, auditing the financial revenues and expenditures and economic activities of leading cadres who serve for nearly three years. Mainly focusing on the track of leading cadres' power operation, to evaluate the performance of leading cadres' economic responsibility, the audit and evaluation methods mostly adopt qualitative and quantitative analysis. The audit procedure is carried out in accordance with the requirements of the Audit Law and the detailed rules for the implementation of audit. Furthermore, the problems existing in the current audit system of township leading cadres are analyzed, and the practices and experiences of audit institutions at all levels of the country are summarized. This paper studies how to perfect the audit system of township leading cadres' economic responsibility. The paper concludes that the evaluation system of township economic responsibility audit is not perfect because of the insufficiency of audit power at the grass-roots level and the great influence of the system. The system of economic responsibility audit of township leading cadres has some problems, such as narrow audit scope, limited audit methods, insufficient application of audit results, etc. In view of the existing problems, this paper puts forward a series of suggestions. Including strengthening the grass-roots audit force by increasing the professional and technical personnel of audit at the grass-roots level, strengthening the construction of audit teams, and reforming the audit institution system; and determining the principles for evaluating the economic responsibility audit of township leading cadres. Establish a scientific and reasonable evaluation system of economic responsibility audit of township leading cadres, improve the coordination mechanism of economic responsibility audit departments of township leading cadres by carrying out network audit, giving play to the role of the township economic responsibility joint meeting and so on; By timely publicizing the audit results, attaching importance to the rectification of the problems found by the audit, and establishing the system of two-way transfer of case clues between discipline inspection and supervision departments and audit institutions to perfect the application of the economic responsibility audit results of township leading cadres, the purpose of this paper is to improve the application of the audit results through research. The paper puts forward some suggestions to perfect the audit system of economic responsibility of township leading cadres, and advances the research on the perfection of the audit system of economic responsibility of township leading cadres.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.47

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李世乾;;風(fēng)險(xiǎn)導(dǎo)向下的經(jīng)濟(jì)責(zé)任審計(jì)模式探析[J];廣西財(cái)經(jīng)學(xué)院學(xué)報(bào);2014年06期

2 劉艷;;深化經(jīng)濟(jì)責(zé)任審計(jì)的路徑[J];中國(guó)審計(jì);2014年19期

3 呂勝杰;;法國(guó)政府公共政策績(jī)效審計(jì)與評(píng)估[J];中國(guó)審計(jì);2013年22期

4 李方華;;經(jīng)濟(jì)責(zé)任審計(jì)結(jié)果運(yùn)用存在的問(wèn)題及對(duì)策[J];中國(guó)內(nèi)部審計(jì);2013年02期

5 李勛;;我國(guó)經(jīng)濟(jì)責(zé)任審計(jì)發(fā)展歷程研究[J];雞西大學(xué)學(xué)報(bào);2012年02期

6 王潔林;;經(jīng)濟(jì)責(zé)任審計(jì)存在的問(wèn)題及對(duì)策[J];安徽科技學(xué)院學(xué)報(bào);2009年05期

7 孔令文;;淺議受托經(jīng)濟(jì)責(zé)任關(guān)系假設(shè)[J];齊魯珠壇;2009年03期

8 王慧;劉愛(ài)東;;經(jīng)濟(jì)責(zé)任審計(jì)研究:評(píng)價(jià)體系的邏輯框架設(shè)計(jì)[J];未來(lái)與發(fā)展;2009年05期

9 李國(guó)科;高俊江;;對(duì)鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的思考[J];現(xiàn)代審計(jì)與經(jīng)濟(jì);2008年04期

10 李英姿;郭延紅;;淺議經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)和責(zé)任界定[J];工業(yè)審計(jì)與會(huì)計(jì);2008年01期

相關(guān)博士學(xué)位論文 前3條

1 羅艷芬;鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)研究[D];西南大學(xué);2012年

2 王素梅;中美政府績(jī)效審計(jì)比較研究[D];武漢大學(xué);2010年

3 劉更新;經(jīng)濟(jì)責(zé)任審計(jì)的運(yùn)行機(jī)制及其治理效率研究[D];西南財(cái)經(jīng)大學(xué);2010年

相關(guān)碩士學(xué)位論文 前10條

1 施理楠;基層領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)問(wèn)題研究[D];遼寧大學(xué);2014年

2 常一玫;領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)研究[D];河南大學(xué);2014年

3 薛敏;國(guó)家治理視角下完善經(jīng)濟(jì)責(zé)任審計(jì)對(duì)策研究[D];上海交通大學(xué);2013年

4 吳昱;地市級(jí)黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)研究[D];上海交通大學(xué);2013年

5 李雷;領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)結(jié)果運(yùn)用研究[D];財(cái)政部財(cái)政科學(xué)研究所;2010年

6 于萍;地方政府部門(mén)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)研究[D];西南財(cái)經(jīng)大學(xué);2010年

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

8 李慧;鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)方法研究[D];河南大學(xué);2008年

9 張崇榮;鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];浙江大學(xué);2007年

10 肖婷;地方政府經(jīng)濟(jì)責(zé)任審計(jì)問(wèn)題研究[D];湖南大學(xué);2006年

，

本文編號(hào)：1618256