本文選題：經(jīng)濟責任審計　切入點：政府審計創(chuàng)新　出處：《首都經(jīng)濟貿(mào)易大學》2017年碩士論文　論文類型：學位論文

【摘要】：作為我國特有的一種審計形式,政府經(jīng)濟責任審計經(jīng)過多年的發(fā)展和完善,極大促進了領導干部廉潔從政,提升了政府管理水平,保證權利在制度框架和監(jiān)督體制下運行。在具體的實踐當中,在挽回國家經(jīng)濟損失方面發(fā)揮了重要作用,在我國政府審計體系當中占據(jù)著非常重要的地位。我國政治、經(jīng)濟體制的改革催生了經(jīng)濟責任審計,而我國法制和民主建設的推進也促使其不斷完善。經(jīng)過多年的發(fā)展和實踐,在審計范圍、內(nèi)容、形式、結(jié)果和目標組織管理等方面,經(jīng)濟責任審計已經(jīng)得到了全方位的發(fā)展和完善,并切實讓我國經(jīng)濟運行中更少地遭受經(jīng)濟損失�！秾徲嫹ā酚�2006年進行修訂,將經(jīng)濟責任審計納入其中,正式賦予其法律地位。中央辦公廳、國務院辦公廳于2010年出臺《黨政主要領導干部和國有企業(yè)領導經(jīng)濟責任審計規(guī)定》,從而將經(jīng)濟責任審計推進到新的發(fā)展階段。政府審計信息化是國家審計署“金審工程”的主要戰(zhàn)略發(fā)展目標。目前已經(jīng)完成了“金審一期”和“金審二期”的建設,審計信息化應用等方面在審計現(xiàn)場實施系統(tǒng)建設項目中,也取得了長足的進步。隨著經(jīng)濟發(fā)展速度不斷加快,經(jīng)濟業(yè)務種類復雜化,傳統(tǒng)的政府經(jīng)濟責任審計有著很多局限和缺陷,特別是在審計方式上,往往存在審計效率低、數(shù)據(jù)不全不準確的問題。本文旨在將信息化手段運用到政府經(jīng)濟責任審計當中,探索經(jīng)濟責任審計的信息化發(fā)展。隨著信息化的飛速發(fā)展,經(jīng)濟責任審計面臨新的挑戰(zhàn),面對信息化時代特征,審計機關要主動適應,做出適當?shù)恼{(diào)整和改進,切實將審計監(jiān)督職責落到實處,使經(jīng)濟責任審計對干部監(jiān)督管理的作用充分發(fā)揮出來,讓權力能夠在制度框架和監(jiān)督之下運行,以促進反腐倡廉,為國家治理的改革發(fā)展提供積極的推動。
[Abstract]:As a unique audit form in our country, after years of development and improvement, the government economic responsibility audit has greatly promoted the leading cadres to be honest in politics and promoted the level of government management. The guarantee rights operate under the institutional framework and the supervisory system. In the concrete practice, it plays an important role in remedying the national economic losses, and occupies a very important position in the auditing system of our government. In our country's politics, The reform of the economic system has given birth to the economic responsibility audit, and the promotion of our country's legal system and democratic construction has prompted it to continue to improve. After many years of development and practice, the audit scope, content, form, results and objective organization and management, etc. The audit of economic responsibility has been developed and perfected in all directions, and the economic loss has been reduced in China's economic operation. The Audit Law was revised in 2006 to include the audit of economic responsibility. Formally granting it legal status... the General Office of the Central Committee, In 2010, the General Office of the State Council issued the provisions on the auditing of Economic responsibility of the main leading cadres of the Party and Government and the leaders of State-owned Enterprises, thus pushing the audit of economic responsibility to a new stage of development. The informationization of government audit is the gold of the State Audit Office. The main strategic development objectives of the Audit Project. At present, the construction of the "Golden Review Phase I" and "Golden Review Phase II" has been completed. The application of audit informatization has also made great progress in the implementation of system construction projects on the audit site. With the rapid development of the economy, the types of economic business are becoming more and more complicated. The traditional government economic responsibility audit has many limitations and defects, especially in the audit mode, it often has the problems of low audit efficiency and inaccurate data. This paper aims to apply the information technology to the government economic responsibility audit. With the rapid development of economic responsibility audit, economic responsibility audit is facing new challenges. In the face of the characteristics of the information age, audit institutions should take the initiative to adapt and make appropriate adjustments and improvements. To effectively implement the responsibility of auditing and supervision, so that the role of economic responsibility audit in the supervision and management of cadres can be brought into full play, so that the power can run under the framework of the system and supervision, in order to promote the fight against corruption and clean government, To provide a positive impetus for the reform and development of national governance.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.47

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