本文選題：經(jīng)濟(jì)責(zé)任審計　切入點：行政問責(zé)制　出處：《黑龍江大學(xué)》2013年碩士論文

【摘要】：經(jīng)濟(jì)責(zé)任審計是我國審計實踐的創(chuàng)新，是最具中國特色的一項政策性審計制度，自1985年產(chǎn)生以來，經(jīng)歷了近30年的發(fā)展，已經(jīng)成為國家審計的一項重要審計工作。經(jīng)濟(jì)責(zé)任審計最早產(chǎn)生于廠長（經(jīng)理）的離任審計，，它的出現(xiàn)適應(yīng)了經(jīng)濟(jì)和社會環(huán)境的要求，符合經(jīng)濟(jì)體制改革的要求，支持?jǐn)U大企業(yè)自主權(quán)和廠長（經(jīng)理）負(fù)責(zé)制的貫徹落實，旨在維護(hù)國有資產(chǎn)保值增值，對于企業(yè)領(lǐng)導(dǎo)干部的監(jiān)督與考核起到了重要的作用。隨著時間的推進(jìn)，國有企業(yè)經(jīng)歷了一系列的改革，面臨的政治、經(jīng)濟(jì)和法律環(huán)境都發(fā)生了巨大變化，同時伴隨行政問責(zé)制的大力推行，探索經(jīng)濟(jì)責(zé)任審計如何在新的社會環(huán)境中，找準(zhǔn)角色，在促進(jìn)領(lǐng)導(dǎo)干部的監(jiān)督管理和追責(zé)問責(zé)中發(fā)揮作用，是具有重要意義的。 本文通過對經(jīng)濟(jì)責(zé)任審計相關(guān)理論進(jìn)行歸納梳理，分析經(jīng)濟(jì)責(zé)任審計在行政問責(zé)制中的意義、問題及原因，由于資料及實踐經(jīng)驗取得的限制，以最具代表性的國有企業(yè)領(lǐng)導(dǎo)人員經(jīng)濟(jì)責(zé)任審計為研究重點，通過聽取專家意見，查閱相關(guān)資料及企業(yè)的親身實踐等方式，確定經(jīng)濟(jì)責(zé)任審計九大方面內(nèi)容，設(shè)計一套具有高度可操作性的評價指標(biāo)體系，重視審計成果運用，建立責(zé)任鏈，明確前后任的責(zé)任，使責(zé)任主體不缺位，為行政問責(zé)提供依據(jù)，最后通過案例驗證評價指標(biāo)體系的應(yīng)用。
[Abstract]:Economic responsibility audit is the innovation of audit practice in our country and a policy audit system with Chinese characteristics. Since its emergence in 1985, it has experienced nearly 30 years of development and has become an important audit work of the state audit.The audit of economic responsibility originated from the outgoing audit of the factory director (manager), and its appearance meets the requirements of the economic and social environment and meets the requirements of the reform of the economic system.To support the implementation of the system of enterprise autonomy and factory director (manager) responsibility is to maintain the value of state-owned assets and play an important role in the supervision and assessment of leading cadres of enterprises.With the development of time, the state-owned enterprises have experienced a series of reforms, and the political, economic and legal environment have undergone tremendous changes, accompanied by the vigorous implementation of the administrative accountability system.It is of great significance to explore the role of economic responsibility audit in the new social environment and to play a role in promoting the supervision and management of leading cadres and the pursuit of accountability.By summarizing and combing the relevant theories of economic responsibility audit, this paper analyzes the significance, problems and reasons of economic responsibility audit in the administrative accountability system, as well as the limitations obtained from the data and practical experience.Focusing on the economic responsibility audit of the most representative leading personnel of state-owned enterprises, and by listening to expert opinions, consulting relevant information and the personal experience of the enterprises, and so on, to determine the nine major aspects of economic responsibility audit,Design a set of highly operable evaluation index system, attach importance to the application of audit results, establish responsibility chain, clear responsibility before and after, make the main body of responsibility not vacant, and provide the basis for administrative accountability.Finally, the application of evaluation index system is verified by case study.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.47

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