T市H区审计局经济责任审计评价指标体系研究

发布时间：2018-05-22 15:54

本文选题：经济责任审计 + 评价指标　；参考：《天津商业大学》2017年硕士论文

【摘要】：我国的经济责任审计开展于1985年,经多过年的发展逐渐形成一项具有鲜明的中国特色的审计制度,在我国经济社会高速发展中扮演着重要的角色。随着国家相继颁布一系列的经济责任审计实施细则,这项审计制度也在趋于完善。而作为经责审计的主要内容,其评价方法则应该成为整个制度完善中的重中之重。由于经济责任审计对象被审计的领导干部涉及领域较广,包括各级党委政府,行政机关和企事业单位,其相应担负的经济责任有着较大的差异。当前国家还没有出台相应的一整套的经济责任审计评价标准,各地的审计机构所使用的评价标准也略有差异。为了使经责审计更加规范,评价内容更为客观,更好地发挥经济责任审计在社会发展中的作用,亟需制定一套完善的经济责任审计评价指标体系。本文以T市H区审计局为研究对象,对其经济责任审计现状进行了解,从经责审计评价指标体系入手,结合理论,联系实践。以定量分析和定性分析为基础,引入了国外绩效审计5E理论,量化具体指标,采用AHP层次分析法对相关指标进行合理的设置权重比例,对每项指标进行相应的分数赋值。针对该局构建一套切合自身实际的审计评价指标体系,试图解决该单位当前存在的问题,改善该单位评价指标体系现状。对领导干部是否较好地履行任期内经济责任的状况做出客观全面的评价,并为其他审计单位提供借鉴。
[Abstract]:The economic responsibility audit of our country was carried out in 1985. After the development of many Chinese New year, it gradually formed an audit system with distinct Chinese characteristics and played an important role in the rapid development of our country's economy and society. With the promulgation of a series of economic responsibility audit implementation rules, the audit system is also becoming perfect. As the main content of accountability audit, its evaluation method should be the most important in the perfection of the whole system. Because the leading cadres who are audited for economic responsibility are involved in a wide range of fields, including party committees and governments at all levels, administrative organs, enterprises and institutions, their corresponding economic responsibilities are quite different. At present, the country has not issued the corresponding set of economic responsibility audit evaluation standards, and the evaluation standards used by local audit institutions are also slightly different. In order to make the accountability audit more standardized, the evaluation content more objective, and give full play to the role of economic responsibility audit in the social development, it is urgent to formulate a set of perfect evaluation index system of economic responsibility audit. This paper takes the auditing Bureau of H District of T City as the research object, understands the present situation of its economic responsibility audit, starts with the evaluation index system of the economic responsibility audit, combines the theory and the practice. On the basis of quantitative analysis and qualitative analysis, this paper introduces the 5e theory of foreign performance audit, quantifies the specific indicators, adopts the AHP analytic hierarchy process to set the reasonable weight ratio of the relevant indicators, and gives corresponding scores to each index. In order to solve the existing problems and improve the present situation of the evaluation index system of the unit, this paper constructs a set of audit evaluation index system which is fit for the actual situation of the bureau. This paper makes an objective and comprehensive evaluation on whether the leading cadres can fulfill their economic responsibilities during their term of office, and provides reference for other audit units.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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