本文選題：鄉(xiāng)鎮(zhèn)領導干部　切入點：經(jīng)濟責任審計制度　出處：《華僑大學》2017年碩士論文　論文類型：學位論文

【摘要】：鄉(xiāng)鎮(zhèn)領導干部是黨和政府聯(lián)系群眾最直接的承擔者,其經(jīng)濟責任的履行情況至關重要,完善鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度能夠加強鄉(xiāng)鎮(zhèn)領導干部隊伍建設,加強廉政作風建設,加強審計監(jiān)督,預防職務犯罪,促進領導干部自覺維護黨和人民群眾的利益,推動高效廉潔政府建設。本文以B縣開展鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計為案例進行分析,結(jié)合鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計的工作實際,研究B縣鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度的現(xiàn)狀,即對領導干部任期近三年的財務收支及其經(jīng)濟活動進行審計,主要圍繞領導干部權(quán)力運行軌跡評價領導干部經(jīng)濟責任履行情況,審計評價方法多采用定性和定量分析,審計程序則依據(jù)審計法和審計實施細則的要求執(zhí)行。進而分析目前鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度存在的問題,總結(jié)歸納全國各級審計機關的做法和經(jīng)驗,就如何完善鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度進行研究。文章得出由于基層審計力量不足且受體制影響較大、鄉(xiāng)鎮(zhèn)經(jīng)濟責任審計評價體系不健全、審計成果運用機制不完善等原因,鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度存在著審計范圍較窄、審計方法局限、審計成果運用不充分等問題。針對存在的問題,提出了一系列建議,包括通過增加基層審計專業(yè)技術(shù)人員、加強審計隊伍建設,改革審計機構(gòu)體制來增強基層審計力量;確定鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計評價原則,建立科學合理的鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計評價體系;通過開展聯(lián)網(wǎng)審計、發(fā)揮鄉(xiāng)鎮(zhèn)經(jīng)責聯(lián)席會議作用等方式健全鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計部門間協(xié)作機制;通過及時公開審計結(jié)果、重視審計發(fā)現(xiàn)問題的整改、建立紀檢監(jiān)察部門和審計機關的案件線索雙向移送制度來完善鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計成果運用。旨在通過研究,提出完善鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度的建議,推進鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計制度的完善研究。
[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.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.47

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