【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)作為我國(guó)獨(dú)有的一項(xiàng)審計(jì)制度,富含中國(guó)特色,其固然是審計(jì)監(jiān)督活動(dòng)中的一種,但擁有特別的意義。通過(guò)經(jīng)濟(jì)責(zé)任審計(jì),不僅可以甄別會(huì)計(jì)資料的準(zhǔn)確性與真實(shí)性,還可以在一定程度上保護(hù)財(cái)產(chǎn)的完整與安全,并歸納、判斷、評(píng)價(jià)出經(jīng)營(yíng)管理者擁有的管理權(quán)利,以及權(quán)利行使情況等。所以從廣義的角度出發(fā),其他各種形式的審計(jì)都可以歸結(jié)到經(jīng)濟(jì)責(zé)任審計(jì)中來(lái)。在本文中,我選取了狹義的概念,針對(duì)國(guó)家政府機(jī)關(guān)中黨政主要領(lǐng)導(dǎo)干部在任職期滿時(shí)離任審計(jì)來(lái)進(jìn)行系統(tǒng)研究。近些年來(lái),國(guó)家對(duì)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)重視程度逐年增強(qiáng),使得經(jīng)濟(jì)責(zé)任審計(jì)成為日常審計(jì)活動(dòng)中不可或缺的一部分。隨著實(shí)踐經(jīng)驗(yàn)的不斷積累,對(duì)于經(jīng)濟(jì)責(zé)任審計(jì)理論體系的研究也向縱深方向發(fā)展。但從目前來(lái)看,對(duì)于鄉(xiāng)鎮(zhèn)這一層面,領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)研究還停留在較淺層面,沒(méi)有創(chuàng)新理論的研究。鄉(xiāng)鎮(zhèn)是可以顯現(xiàn)社會(huì)經(jīng)濟(jì)功能的較小單元,鄉(xiāng)鎮(zhèn)的領(lǐng)導(dǎo)干部作為底層政府的主要負(fù)責(zé)人,其經(jīng)濟(jì)責(zé)任的履行情況直接影響了當(dāng)?shù)氐慕?jīng)濟(jì)發(fā)展、社會(huì)和諧與民生改善,所以本文選取的審計(jì)研究方向具有重要意義。結(jié)合筆者自身在經(jīng)濟(jì)責(zé)任審計(jì)工作中的經(jīng)驗(yàn),選取基層視角,以Y鎮(zhèn)黨委書記C經(jīng)濟(jì)責(zé)任審計(jì)為案例,通過(guò)對(duì)該領(lǐng)導(dǎo)在任職期間履行經(jīng)濟(jì)責(zé)任情況進(jìn)行審計(jì)研究,對(duì)案例進(jìn)行剖析、歸納和總結(jié),并聯(lián)系當(dāng)前的新形勢(shì)尋找鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)存在的問(wèn)題。同時(shí)結(jié)合相關(guān)理論研究,找到解決問(wèn)題的主要對(duì)策。希冀通過(guò)本文的論述,對(duì)鄉(xiāng)鎮(zhèn)領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展和完善起到一定的推動(dòng)作用。
[Abstract]:As a unique audit system in China, economic responsibility audit is rich in Chinese characteristics, although it is one of the audit supervision activities, but it has special significance. Through economic responsibility audit, not only the accuracy and authenticity of accounting data can be identified, but also the integrity and safety of property can be protected to a certain extent, and the management rights of managers can be summed up, judged and evaluated. And the exercise of rights, etc. Therefore, from a broad perspective, other forms of auditing can be summed up in the audit of economic responsibility. In this paper, I select the narrow sense of the concept, the main leading cadres in the national government organs at the expiration of the term of office audit to carry out a systematic study. In recent years, the government pays more attention to the leading cadres' economic responsibility audit year by year, which makes the economic responsibility audit become an indispensable part of the daily audit activities. With the accumulation of practical experience, the research on the theoretical system of economic responsibility audit also develops in depth. However, at present, the study of economic responsibility audit of leading cadres is still on the superficial level, and there is no innovation theory. Villages and towns are smaller units that can show social and economic functions. As the main responsible persons of the bottom government, the implementation of their economic responsibilities directly affects the local economic development, social harmony and improvement of the people's livelihood. So the audit research direction selected in this paper is of great significance. Combined with the author's own experience in the audit of economic responsibility, this paper selects the grass-roots perspective and takes the audit of the economic responsibility of the Party Secretary of Y Town as a case study through the audit of the leader's performance of economic responsibility during his term of office. This paper analyzes, sums up and summarizes the cases, and looks for the problems existing in the audit of township leading cadres' economic responsibility in light of the current new situation. At the same time, combined with relevant theoretical research, to find out the main solutions to the problem. It is hoped that this paper will promote the development and perfection of economic responsibility audit of township leading cadres.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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