本文選題：區(qū)縣黨政領導 + 經(jīng)濟責任審計�。� 參考：《西南大學》2008年碩士論文

【摘要】： 目前我國區(qū)縣黨政領導干部任期經(jīng)濟責任審計評價體系的研究尚處于起步階段,評價體系的建立問題是目前審計工作者、被審計單位、組織人事部門所共同面臨的問題。本文通過對區(qū)縣黨政領導干部任期經(jīng)濟責任審計評價背景的分析,在闡述建立評價體系的可行性、現(xiàn)實性和必要性基礎上,梳理建立評價體系的難點和應注意到的諸多問題。論文從評價體系建立的內容和評價標準兩個方面入手,重點分析了評價體系應從哪些方面建立和正確評價,并采取定量與定性分析相結合,宏觀和微觀指標相結合等多種方式,對深化和推進建立區(qū)縣黨政領導干部任期經(jīng)濟責任審計評價體系奠定基礎。 一般來講,可以采用比較分析和綜合分析相結合,在分析研究區(qū)縣黨政領導干部任期經(jīng)濟責任審計評價的同時,引入諸如計劃統(tǒng)計、財政財務指標口徑及績效審計、決策審計相關評價指標,綜合地進行評價。還可以宏觀分析與微觀分析相結合,黨政領導干部肩負著某個地區(qū)、某個部門或某個單位的經(jīng)濟發(fā)展和事業(yè)發(fā)展任務,必須貫徹執(zhí)行國家的宏觀經(jīng)濟政策和社會經(jīng)濟發(fā)展計劃。因此設置評價體系時,既要立足于反映一個地區(qū)的微觀經(jīng)濟活動,又要著眼于反映宏觀經(jīng)濟政策和宏觀發(fā)展計劃的貫徹執(zhí)行情況。 建立區(qū)縣黨政領導干部任期經(jīng)濟責任審計評價體系面臨很多的難點:評價指標中的宏觀經(jīng)濟責任界定難,宏觀經(jīng)濟責任主要考核國民生產(chǎn)總值、物價與消費指數(shù)、社會商品零售總額、勞動就業(yè)、資幣投放與回籠等經(jīng)濟指標,以現(xiàn)有的審計技術手段和審計機關自身為因素,能夠站在宏觀經(jīng)濟的高度看問題的人才還很少,再加上外部經(jīng)濟環(huán)境的復雜性、多變性,在界定領導干部的宏觀經(jīng)濟責任上,尚有一定的難度;確定經(jīng)濟責任的承擔者難,有的經(jīng)濟責任屬于集體行為,而要把這類責任分解到每個黨政領導者就很難劃分。 領導干部任期經(jīng)濟責任審計要對領導干部任期內的工作業(yè)績、存在問題及應負的責任做出評價,建立科學、規(guī)范的審計評價標準對提高審計質量、防范審計風險,有著非常重要的意義:評價體系的建立有利于規(guī)范審計操作,既能有效地減少審計人員的主觀隨意性和盲目性,又能規(guī)范審計操作程序,并有利于切實防范審計風險;評價體系的建立有利于統(tǒng)一評價尺度;評價體系的建立有利于量化干部考核,干部管理部門對黨政領導干部的考核、任用逐步從偏重于定性考核向量化考核轉變;根據(jù)經(jīng)過審定的數(shù)據(jù),計算分析相關經(jīng)濟指標,可以為黨委和政府宏觀經(jīng)濟決策和正確使用干部提供準確、可靠的信息。 本文研究的局限性主要是:體系研究方面涉及案例研究較少,后續(xù)研究可以從案例分析入手,嘗試構建實證分析模型;評價體系主要集中在分項描述評價指標,而描述綜合指標較少,后續(xù)研究可通過等級制評價、評分制評價等方式進一步完善評價體系。
[Abstract]:Based on the analysis of the background of the evaluation system , this paper analyzes the feasibility , the reality and the necessity of establishing the evaluation system , and analyses the difficulties and the problems that should be noticed in establishing the evaluation system .



Generally speaking , the comparative analysis and comprehensive analysis can be used to analyze and study the auditing and evaluation of economic responsibility of the party and government leading cadres in the district and county . The evaluation can be carried out by introducing the evaluation indexes such as plan statistics , financial financial index caliber and performance auditing and decision - making auditing .



There are many difficulties in establishing the system of auditing and evaluating the economic responsibility of leading cadres in districts and counties . The definition of macro - economic responsibility in the evaluation index is difficult . The macro - economic responsibility mainly evaluates the economic indexes such as gross domestic product ( GDP ) , commodity price and consumption index ( GDP ) , total retail sales volume ( GDP ) , labor employment , fund release and rebate , etc .



The establishment of the evaluation system is conducive to the standardization of auditing operation , which can not only effectively reduce the subjective and blindness of the auditors , but also standardize the auditing operation procedures and help to effectively guard against the audit risks . The establishment of the evaluation system is beneficial to the quantification of the assessment scale ; the establishment of the evaluation system is beneficial to the quantitative assessment ;



The limitation of this paper is that the study of the system involves fewer cases , and the follow - up study can begin with case analysis and try to construct an empirical analysis model . The evaluation system mainly focuses on the evaluation index of the sub - item description , and the comprehensive index is less , and the subsequent study can further improve the evaluation system by means of hierarchy evaluation and scoring system evaluation .
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.47

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