【摘要】：經濟責任審計是改革開放以業(yè),我國政治經濟體制隨市場經濟的發(fā)展而開展起來的,作為一項具有中國特色的、中國獨有的審計類型,在維護國有資產安全完整、加強對領導干部的監(jiān)督管理、規(guī)范干部行為、維護財經紀律等方面起到了重要的作用。在不斷發(fā)展的過程中,經濟責任審計也存在許多問題,特別是縣(區(qū))級行政單位的經濟責任審計,在實施過程中,存在著各種各樣的問題和局限性,因此,本文結合自身從事縣(區(qū))級政府審計工作的實際,以所在區(qū)開展經濟責任審計工作為案例,充分運用文獻研、歷史分析及案例分析方法,對縣(區(qū))級行政單位經濟責任審計存在的內在局限性及解決途徑進行了研究。 首先,主要介紹了本文的研究背景、意義、文獻綜述和研究方法。從現(xiàn)階段我國經濟責任審計存在問題開始分析,結合國外績效審計相關文獻、國內相關理論,闡述我國實行經濟責任審計的意義。 其次,采用歷史分析方法,對我國經濟責任審計的產生、拓展和深化進行了簡要的闡述,使人們能夠對經濟責任審計的歷史有一個總體把握,并介紹了2005年經濟責任審計取得的成績,以及縣(區(qū))級審計機關進行經濟責任審計占全國經濟責任審計工作的重要地位。 第三,介紹了經濟責任審計相關法律法規(guī)、準則及指南,對經濟責任審計的法律基礎、實施依據(jù)以及具體實施方法、程序等進行了介紹。 第四,以縣(區(qū))級行政單位經濟責任審計的現(xiàn)狀為基礎,結合自身經濟責任審計經驗,分析了現(xiàn)階段縣(區(qū))級行政單位經濟責任審計存在的“任務的臨時性”、“經濟責任難以界定”、“經濟責任難以評價”、“審計結果未能有效利用”四個方面的內在局限性。 第五,在上述分析基礎之上,剖析其原因,主要有：縣(區(qū))級審計機關獨立性差、審計組織地位低、目前考評方式影響審計公正、審計人員難以勝任。 最后,根據(jù)上述幾章的闡述,提出了五個方面的制度創(chuàng)新建議。
[Abstract]:Economic responsibility audit is developed with the development of market economy and reform and opening up. As a type of audit with Chinese characteristics and unique to China, it maintains the safety and integrity of state-owned assets. Strengthening supervision and management of leading cadres, standardizing cadres' behavior, and maintaining financial and economic discipline have played an important role. In the process of continuous development, there are many problems in the audit of economic responsibility, especially in the audit of economic responsibility of administrative units at the county (district) level. In the process of implementation, there are various problems and limitations. Based on the practice of government audit at county (district) level, this paper makes full use of the methods of literature research, historical analysis and case analysis, taking the economic responsibility audit work in the district as a case study. This paper studies the inherent limitations and solutions of economic responsibility audit in county (district) administrative units. Firstly, this paper introduces the research background, significance, literature review and research methods. From the current stage of China's economic responsibility audit problems began to analyze, combined with foreign performance audit related literature, domestic related theory, expound the significance of economic responsibility audit in our country. Secondly, using the method of historical analysis, this paper briefly expounds the emergence, expansion and deepening of economic responsibility audit in our country, so that people can have a general grasp of the history of economic responsibility audit. It also introduces the achievements of the economic responsibility audit in 2005 and the important position of the county (district) auditing institutions in the national economic responsibility audit work. Thirdly, it introduces the relevant laws and regulations, standards and guidelines of economic responsibility audit, and introduces the legal basis, implementation basis, specific implementation methods and procedures of economic responsibility audit. Fourthly, based on the present situation of the economic responsibility audit of county (district) administrative units, and combining with its own economic responsibility audit experience, this paper analyzes the "temporary task" existing in the economic responsibility audit of county (district) administrative units at the present stage. "Economic responsibility is difficult to define", "economic responsibility is difficult to evaluate", "audit results can not be used effectively" four inherent limitations. Fifthly, on the basis of the above analysis, the main reasons are as follows: the independence of county (district) audit institutions is poor, the status of audit organization is low, the current evaluation mode affects audit fairness, and auditors are not competent. Finally, according to the above-mentioned chapters, the paper puts forward five aspects of institutional innovation proposals.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F239.47;D630

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本文編號：2274821