本文選題：鄉(xiāng)鎮(zhèn)長(zhǎng) + 經(jīng)濟(jì)責(zé)任審計(jì)��； 參考：《河南大學(xué)》2008年碩士論文

【摘要】： 經(jīng)濟(jì)責(zé)任審計(jì)是伴隨著我國(guó)經(jīng)濟(jì)體制和政治體制改革發(fā)展起來(lái)的,它對(duì)加強(qiáng)干部監(jiān)督和管理,促進(jìn)領(lǐng)導(dǎo)干部廉潔自律,從機(jī)制和源頭上預(yù)防和治理腐敗等方面有著重要作用。鄉(xiāng)鎮(zhèn)作為我國(guó)最基層的一級(jí)政府,負(fù)有發(fā)展區(qū)域經(jīng)濟(jì),直接領(lǐng)導(dǎo)農(nóng)民致富的歷史重任,因此鄉(xiāng)鎮(zhèn)長(zhǎng)的經(jīng)濟(jì)責(zé)任非常重大。如何科學(xué)地鑒定與評(píng)價(jià)鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任的履行情況,關(guān)系到鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)工作的全局。然而由于種種原因,到目前為止鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)還沒有一套科學(xué)化的評(píng)價(jià)方法。因此本文對(duì)鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)方法進(jìn)行研究,以期建立一套科學(xué)的評(píng)價(jià)方法,為推動(dòng)經(jīng)濟(jì)責(zé)任審計(jì)的健康發(fā)展提供一些理論支持。 本文從理論與實(shí)務(wù)的角度,采取規(guī)范研究和案例分析相結(jié)合的方法,通過(guò)理論分析及對(duì)現(xiàn)行鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)方法的研究,結(jié)合我國(guó)鄉(xiāng)鎮(zhèn)的鎮(zhèn)情提出了用模糊聚類分析方法對(duì)鄉(xiāng)鎮(zhèn)長(zhǎng)的經(jīng)濟(jì)責(zé)任審計(jì)進(jìn)行評(píng)價(jià),并用案例驗(yàn)證了本評(píng)價(jià)方法的科學(xué)性和有效性。這種評(píng)價(jià)方法可以在一定程度上克服現(xiàn)行方法的缺點(diǎn),從而使評(píng)價(jià)結(jié)果更加準(zhǔn)確。還可以對(duì)各個(gè)鄉(xiāng)鎮(zhèn)長(zhǎng)在某一方面的業(yè)績(jī)進(jìn)行評(píng)價(jià),發(fā)現(xiàn)是哪個(gè)方面的原因?qū)е锣l(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)綜合評(píng)價(jià)結(jié)果滯后,找出問(wèn)題所在,提出具體審計(jì)建議,促使鄉(xiāng)鎮(zhèn)長(zhǎng)有針對(duì)性地加以改進(jìn),更好地履行職責(zé)權(quán)限范圍內(nèi)的經(jīng)濟(jì)責(zé)任,同時(shí)提高審計(jì)結(jié)果的利用。 論文共分五個(gè)部分:首先是導(dǎo)論。主要是介紹本文的研究背景和意義、研究的基本方法和論文的框架。第二部分為基本理論問(wèn)題。從委托代理、人本管理和權(quán)責(zé)一致理論的角度對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的產(chǎn)生和發(fā)展進(jìn)行理論分析,論述了經(jīng)濟(jì)責(zé)任審計(jì)是解決委托代理問(wèn)題的一種有效途徑;政府經(jīng)濟(jì)責(zé)任審計(jì)在國(guó)家權(quán)力委托代理關(guān)系中起了激勵(lì)與監(jiān)督作用;領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)是人本管理理論在干部監(jiān)督管理中的應(yīng)用。第三部分是經(jīng)濟(jì)責(zé)任審計(jì)相關(guān)研究綜述。通過(guò)對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的理論定位、評(píng)價(jià)問(wèn)題,鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)內(nèi)容、評(píng)價(jià)方法的綜述,提出對(duì)鄉(xiāng)鎮(zhèn)長(zhǎng)進(jìn)行經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的模糊聚類分析法。第四部分是鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)方法的構(gòu)建及案例分析。本章主要論述鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部的特點(diǎn),經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)在實(shí)踐中存在的主要問(wèn)題及解決辦法,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,鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的模糊聚類分析方法及案例分析。案例分析中根據(jù)A縣審計(jì)局的調(diào)查數(shù)據(jù)運(yùn)用模糊聚類分析法對(duì)鄉(xiāng)鎮(zhèn)長(zhǎng)經(jīng)濟(jì)責(zé)任審計(jì)進(jìn)行評(píng)價(jià),該評(píng)價(jià)結(jié)果與A縣審計(jì)局的的審計(jì)評(píng)價(jià)結(jié)果一致,驗(yàn)證了本研究審計(jì)綜合評(píng)價(jià)模型的科學(xué)性與效用性。最后是對(duì)本文研究的結(jié)論、局限性及未來(lái)研究展望。
[Abstract]:With the development of economic and political system reform, economic responsibility audit plays an important role in strengthening cadre supervision and management, promoting leading cadres' integrity and self-discipline, and preventing and controlling corruption from mechanism and source. As the first level government of our country, township has the historical responsibility of developing regional economy and leading peasants to get rich directly. Therefore, the economic responsibility of township chief is very great. How to scientifically identify and evaluate the performance of township chief's economic responsibility is related to the overall situation of township chief's economic responsibility audit. However, for various reasons, so far, there is not a scientific evaluation method for the economic responsibility audit of township chief. Therefore, this paper studies the evaluation method of township chief's economic responsibility audit, in order to establish a set of scientific evaluation methods, and provide some theoretical support for promoting the healthy development of economic responsibility audit. From the angle of theory and practice, this paper adopts the method of combining normative research with case analysis, through the theoretical analysis and the research on the current evaluation method of township chief's economic responsibility audit. Combined with the township situation in our country, this paper puts forward the method of fuzzy cluster analysis to evaluate the economic responsibility audit of the township chief, and verifies the scientific and effective evaluation method with a case study. This evaluation method can overcome the shortcomings of the current method to some extent and make the evaluation results more accurate. We can also evaluate the performance of each township chief in a certain area, and find out which causes the comprehensive evaluation results of the township chief's economic responsibility audit lag behind, find out where the problem lies, and put forward specific audit recommendations. It urges the township chief to improve it so as to better fulfill the economic responsibility within the scope of responsibility and authority, and at the same time to improve the utilization of audit results. The paper is divided into five parts: first, the introduction. This paper mainly introduces the research background and significance, research methods and the framework of the paper. The second part is the basic theory. From the angle of principal-agent, human-oriented management and the consistent theory of power and responsibility, this paper makes a theoretical analysis on the emergence and development of economic responsibility audit, and discusses that economic responsibility audit is an effective way to solve the principal-agent problem. Government economic responsibility audit plays an incentive and supervisory role in the principal-agent relationship of state power, and leading cadres' economic responsibility audit is the application of humanistic management theory in cadre supervision and management. The third part is the economic responsibility audit related research summary. Based on the theoretical orientation, evaluation problems, contents and evaluation methods of economic responsibility audit of township chief, this paper puts forward a fuzzy cluster analysis method for economic responsibility audit evaluation of township chief. The fourth part is the construction and case analysis of the evaluation method of township chief economic responsibility audit. This chapter mainly discusses the characteristics of township leading cadres, the main problems and solutions in the practice of economic responsibility audit evaluation, and the evaluation index system of township chief economic responsibility audit. The fuzzy cluster analysis method and case analysis of economic responsibility audit evaluation of township chief. In the case analysis, according to the investigation data of the Audit Bureau of A County, the economic responsibility audit of the township chief is evaluated by using fuzzy cluster analysis. The evaluation results are consistent with the audit evaluation results of the audit bureau of A county. It verifies the scientific and utility of the comprehensive evaluation model of audit in this study. Finally, the conclusion, limitation and future research prospect of this paper are given.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.47

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 孫樹華;地方黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];重慶工商大學(xué);2010年

2 田艷霞;鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)問(wèn)題探討[D];江西財(cái)經(jīng)大學(xué);2012年

3 陳巨濤;關(guān)于在社會(huì)主義新農(nóng)村建設(shè)中開展經(jīng)濟(jì)責(zé)任審計(jì)的思考[D];中央民族大學(xué);2012年

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本文編號(hào)：1878550