發(fā)布時(shí)間：2018-08-31 14:52

【摘要】： 經(jīng)濟(jì)責(zé)任審計(jì)是伴隨我國(guó)政治、經(jīng)濟(jì)體制改革的不斷深入而發(fā)展起來(lái)的一項(xiàng)審計(jì)制度。自1999年開(kāi)展對(duì)領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)以來(lái)，各地審計(jì)機(jī)關(guān)積極探索實(shí)踐，在規(guī)范權(quán)力使用、推動(dòng)依法行政、從源頭上治理腐敗和為組織人事部門(mén)考核任用領(lǐng)導(dǎo)干部提供依據(jù)等方面發(fā)揮了積極作用，引起社會(huì)廣泛關(guān)注。經(jīng)過(guò)多年實(shí)踐，經(jīng)濟(jì)責(zé)任審計(jì)工作也暴露出一些問(wèn)題，如審計(jì)評(píng)價(jià)不夠規(guī)范，審計(jì)項(xiàng)目安排缺乏管理，審計(jì)質(zhì)量不高，審計(jì)結(jié)果運(yùn)用效果不夠理想等問(wèn)題。 本文在總結(jié)多年來(lái)經(jīng)濟(jì)責(zé)任審計(jì)工作實(shí)踐的基礎(chǔ)上，對(duì)當(dāng)前經(jīng)濟(jì)責(zé)任審計(jì)工作中存在的問(wèn)題從審計(jì)和結(jié)果運(yùn)用兩個(gè)方面進(jìn)行分析。運(yùn)用SWOT分析工具，對(duì)影響經(jīng)濟(jì)責(zé)任審計(jì)及結(jié)果運(yùn)用的各種因素進(jìn)行剖析，探究制約經(jīng)濟(jì)責(zé)任審計(jì)發(fā)展的瓶頸因素，尋求如何揚(yáng)長(zhǎng)避短、最大限度發(fā)揮經(jīng)濟(jì)責(zé)任審計(jì)作用的途徑。運(yùn)用公共財(cái)政和公共管理理論知識(shí)，分析受托經(jīng)濟(jì)責(zé)任和委托審計(jì)的本質(zhì)要求，結(jié)合當(dāng)前我國(guó)建設(shè)和諧社會(huì)和落實(shí)科學(xué)發(fā)展觀的需要，就如何進(jìn)一步提升經(jīng)濟(jì)責(zé)任審計(jì)質(zhì)量和結(jié)果運(yùn)用水平提出對(duì)策建議。
[Abstract]:Economic responsibility audit is an audit system developed with the deepening of political and economic system reform in our country. Since the economic responsibility audit of leading cadres was carried out in 1999, audit institutions in various localities have actively explored the practice of standardizing the use of power and promoting administration according to law. It has played an active role in controlling corruption at the source and providing the basis for organizing personnel departments to assess and appoint leading cadres, which has aroused widespread concern of the society. After many years of practice, some problems have been exposed in the audit of economic responsibility, such as inadequate audit evaluation, lack of management of audit project arrangement, low audit quality, insufficient application of audit results and so on. On the basis of summing up the practice of economic responsibility audit for many years, this paper analyzes the problems existing in the current economic responsibility audit from two aspects: audit and result application. By using the SWOT analysis tool, this paper analyzes the various factors that affect the economic responsibility audit and the application of the results, probes into the bottleneck factors that restrict the development of the economic responsibility audit, and explores the ways of how to promote the advantages and avoid the weaknesses and maximize the role of the economic responsibility audit. By using the theoretical knowledge of public finance and public management, this paper analyzes the essential requirements of entrusted economic responsibility and entrusted audit, and combines with the needs of building a harmonious society and implementing the scientific development view in our country at present. Suggestions on how to further improve the quality of economic responsibility audit and the level of application of results are put forward.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F239.47

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

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相關(guān)碩士學(xué)位論文 前6條

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本文編號(hào)：2215322