本文選題：經(jīng)濟(jì)責(zé)任審計(jì) + 法律　； 參考：《華東政法大學(xué)》2008年碩士論文

【摘要】： 經(jīng)濟(jì)責(zé)任審計(jì)是我國特有的審計(jì)監(jiān)督形式,是加強(qiáng)對領(lǐng)導(dǎo)干部權(quán)力制約和監(jiān)督、完善社會主義政治文明的一項(xiàng)重要制度。經(jīng)濟(jì)責(zé)任審計(jì)的開展有利于促進(jìn)政府管理水平和企業(yè)經(jīng)營決策水平的提高,是加強(qiáng)干部監(jiān)督管理、預(yù)防和治理腐敗、推進(jìn)黨風(fēng)廉政建設(shè)的重要手段,審計(jì)結(jié)果更是正確評價(jià)和選用干部的重要依據(jù)。 經(jīng)過多年的發(fā)展,經(jīng)濟(jì)責(zé)任審計(jì)已經(jīng)成為我國審計(jì)工作的重要組成部分,社會各界對經(jīng)濟(jì)責(zé)任審計(jì)理論和實(shí)踐問題的關(guān)注和討論也日趨激烈。由于經(jīng)濟(jì)責(zé)任審計(jì)在法律法規(guī)、理論制度和實(shí)踐操作中存在薄弱環(huán)節(jié),從一定程度上制約了審計(jì)的發(fā)展和監(jiān)督制約作用的發(fā)揮。本文的目的是希望通過對我國經(jīng)濟(jì)責(zé)任審計(jì)理論和實(shí)踐的研究,找出審計(jì)開展中存在的法律法規(guī)問題,在借鑒國外績效審計(jì)經(jīng)驗(yàn)的基礎(chǔ)上,提出相應(yīng)的建議,為我國經(jīng)濟(jì)責(zé)任審計(jì)法律體系的完善提供一些參考,以更好的發(fā)揮審計(jì)監(jiān)督職能。 論文從經(jīng)濟(jì)責(zé)任審計(jì)的實(shí)際操作中出發(fā),對當(dāng)前我國經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展現(xiàn)狀進(jìn)行研究,分析此類審計(jì)中存在的問題及亟待完善之處,并通過借鑒西方發(fā)達(dá)國家績效審計(jì)的成功經(jīng)驗(yàn),提出建立健全經(jīng)濟(jì)責(zé)任審計(jì)的法律規(guī)范化建設(shè)的構(gòu)想,從法律層面來探討解決審計(jì)實(shí)務(wù)中的問題。由于經(jīng)濟(jì)責(zé)任審計(jì)發(fā)展的不成熟,在理論和實(shí)踐方面還存在缺陷,主要表現(xiàn)為在審計(jì)理論上未形成規(guī)范化體系,缺乏完善的審計(jì)法律法規(guī),在審計(jì)對象的確定、責(zé)任界定評價(jià)等方面沒有適應(yīng)目前審計(jì)需要的統(tǒng)一立法；缺乏統(tǒng)一的審計(jì)操作指南,對審計(jì)內(nèi)容、對象、程序、方法等沒有統(tǒng)一的標(biāo)準(zhǔn)；缺乏科學(xué)的評價(jià)指標(biāo)體系,經(jīng)濟(jì)責(zé)任界定標(biāo)準(zhǔn)不明確,難以統(tǒng)一、科學(xué)的評價(jià)領(lǐng)導(dǎo)干部等。通過對經(jīng)濟(jì)責(zé)任審計(jì)實(shí)踐的研究分析,本文認(rèn)為,要完善經(jīng)濟(jì)責(zé)任審計(jì)的法律規(guī)范化建設(shè),關(guān)鍵需要完成以下三方面的工作：一是要完善經(jīng)濟(jì)責(zé)任審計(jì)的法律法規(guī)和制度建設(shè),通過制度一部具有實(shí)踐指導(dǎo)意義的《經(jīng)濟(jì)責(zé)任審計(jì)法》或者《經(jīng)濟(jì)責(zé)任審計(jì)條例》,切實(shí)保障審計(jì)工作的獨(dú)立性、確保審計(jì)的公平、公開和公正。二是制定和完善我國經(jīng)濟(jì)責(zé)任審計(jì)的實(shí)施規(guī)范,進(jìn)一步明確審計(jì)對象和內(nèi)容,規(guī)范審計(jì)程序。三是建立健全經(jīng)濟(jì)責(zé)任審計(jì)評價(jià)體系,形成一套既相對統(tǒng)一又結(jié)合各地實(shí)際的科學(xué)的評價(jià)體系。
[Abstract]:The audit of economic responsibility is a special form of audit supervision in our country. It is an important system to strengthen the restriction and supervision on the power of leading cadres and to perfect the socialist political civilization. The development of economic responsibility audit is conducive to the improvement of the level of government management and enterprise management, and is an important means to strengthen the supervision and management of cadres, to prevent and control corruption, and to promote the building of a clean and honest party. Audit results are an important basis for correct evaluation and selection of cadres. After years of development, economic responsibility audit has become an important part of the audit work in our country, and the theory and practice of economic responsibility audit have been paid more and more attention and discussion from all walks of life. Due to the weakness of economic responsibility audit in laws and regulations, theoretical system and practice, the development of audit and the function of supervision and restriction are restricted to a certain extent. The purpose of this paper is to study the theory and practice of economic responsibility audit in our country, to find out the problems of laws and regulations existing in the audit, and to put forward corresponding suggestions on the basis of drawing lessons from the experience of foreign performance audit. It provides some references for the perfection of the legal system of economic responsibility audit in order to give full play to the function of audit supervision. Starting from the actual operation of economic responsibility audit, this paper studies the current development of economic responsibility audit in China, and analyzes the problems existing in this kind of audit and its urgent need to be perfected. Based on the successful experience of performance audit in western developed countries, this paper puts forward the idea of establishing and perfecting the legal standardization of economic responsibility audit, and discusses the problems in auditing practice from the legal level. Because of the immature development of economic responsibility audit, there are still some defects in theory and practice, such as the lack of standardized system in audit theory, the lack of perfect audit laws and regulations, and the determination of audit object. There is no uniform legislation to meet the needs of the current audit; there is no uniform standard for audit contents, objects, procedures, methods, etc.; there is no scientific evaluation index system. Economic responsibility definition criteria are unclear, difficult to unify, scientific evaluation of leading cadres and so on. Based on the research and analysis of the practice of economic responsibility audit, this paper holds that in order to perfect the legal standardization construction of economic responsibility audit, the following three aspects of work should be completed: first, to perfect the law, regulations and system construction of economic responsibility audit, The audit law of economic responsibility or the regulations on auditing of economic responsibility are adopted to ensure the independence of audit work and ensure the fairness, openness and impartiality of audit. The second is to establish and perfect the implementation standard of economic responsibility audit in our country, to further clarify the audit object and content, and to standardize the audit procedure. Third, establish and perfect the evaluation system of economic responsibility audit, and form a scientific evaluation system which is both relatively unified and combined with the actual situation in various places.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D922.27;D922.29

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 杜燕雯;經(jīng)濟(jì)責(zé)任審計(jì)“關(guān)口前移”問題研究[D];暨南大學(xué);2011年

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本文編號：1957629