發(fā)布時間：2018-04-22 22:28

  本文選題：行長 + 經(jīng)濟責(zé)任　； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2008年碩士論文

【摘要】： 我國國有商業(yè)銀行行長任期經(jīng)濟責(zé)任審計是隨著經(jīng)濟體制改革的不斷深化和銀行商業(yè)化改革的穩(wěn)妥推進而產(chǎn)生的。伴隨著商業(yè)銀行的改革,銀行系統(tǒng)領(lǐng)導(dǎo)的腐敗案件也一直居高不下,嚴(yán)重?fù)p害了正常的金融秩序,給國家財產(chǎn)造成巨額損失。為了從根本上治理腐敗,加強對銀行行長的監(jiān)管,1995年《中華人民共和國人民銀行法》頒布實施,規(guī)定人民銀行依法對金融業(yè)進行監(jiān)管,至今行長任期經(jīng)濟責(zé)任審計已有十幾年歷史。 作為我國特有的一種審計形式,行長任期經(jīng)濟責(zé)任審計不僅要對單位的財政財務(wù)收支進行檢查,而且要對個人進行評價,關(guān)系到被審計行長的政治生命。由于經(jīng)濟責(zé)任審計開展時間不長,相關(guān)法規(guī)和評價標(biāo)準(zhǔn)還不健全,致使經(jīng)濟責(zé)任審計面臨很多的問題。 本論文采用理論研究與實例分析相結(jié)合的方法,研究思路是通過相關(guān)背景的介紹,提出存在的問題,繼而分析問題,最后探索解決問題的方法。本論文的篇章結(jié)構(gòu)如下:第一章,介紹選題的背景、研究的目的和意義,以及文章的思路和主要內(nèi)容。第二章,主要介紹行長任期經(jīng)濟責(zé)任審計的理論依據(jù)、產(chǎn)生和發(fā)展、特點,以及與財務(wù)審計的差異。第三、四、五章概述行長任期經(jīng)濟責(zé)任審計目前存在的問題,并著重分析了責(zé)、權(quán)、利問題,審計評價問題和審計成果運用問題的表現(xiàn)形式以及問題產(chǎn)生的原因。第六章,針對以上問題提出相應(yīng)的對策和措施。
[Abstract]:With the deepening of the economic system reform and the steady promotion of the commercial bank reform, the economic responsibility audit of the state-owned commercial bank president's term of office comes into being. Along with the reform of commercial banks, the corruption cases led by the banking system have always remained high, which seriously damaged the normal financial order and caused huge losses to the state property. In order to fundamentally control corruption and strengthen the supervision of bank governors, the 1995 people's Bank of China Law was promulgated and implemented, stipulating that the people's Bank of China shall supervise the financial industry according to law. So far, the term of president of economic responsibility audit has a history of more than ten years. As a special audit form of our country, the economic responsibility audit of the governor's term of office should not only check the financial revenue and expenditure of the unit, but also evaluate the individual, which is related to the political life of the president under audit. Economic responsibility audit is faced with a lot of problems due to its short period of time and the imperfect laws and regulations and evaluation standards. This paper adopts the method of combining theoretical research with case analysis. The research idea is to put forward the existing problems through the introduction of relevant background, and then to analyze the problems, and finally to explore the methods to solve the problems. The structure of the thesis is as follows: the first chapter introduces the background of the topic, the purpose and significance of the study, as well as the ideas and main contents of the paper. The second chapter mainly introduces the theoretical basis, emergence and development of the economic responsibility audit of the president's term of office, its characteristics, and the differences between the audit and the financial audit. The third, fourth and fifth chapters summarize the problems existing in the economic responsibility audit of the president's term of office, and focus on the analysis of the problems of responsibility, power, interest, audit evaluation and the application of audit results, as well as the causes of the problems. The sixth chapter, in view of the above question proposed the corresponding countermeasure and the measure.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.47

【引證文獻】

相關(guān)期刊論文 前1條

1 肖芳;周學(xué)梅;符艦;;試論如何提高商業(yè)銀行任期審計效率與效果[J];時代金融;2013年09期

相關(guān)會議論文 前1條

1 ;商業(yè)銀行經(jīng)濟責(zé)任審計實踐與研究[A];全國內(nèi)部審計理論研討優(yōu)秀論文集2011[C];2012年

，

本文編號：1789232