地方政府经济责任审计问题研究

发布时间：2018-04-14 01:34

本文选题：领导干部 + 经济责任审计　；参考：《湖南大学》2006年硕士论文

【摘要】：经济责任审计是伴随着我国经济体制和政治体制改革发展起来的，它是为适应执政党对于干部监督管理需要而产生的一项具有中国特色的审计工作。它对加强干部管理和监督，，促进领导干部廉洁自律、正确履行工作职责，从机制上和源头上预防和治理腐败，促进依法行政，推进依法治国，确立执政党的良好形象，增强凝聚力和向心力等方面有着重要作用。但是，由于经济责任审计工作开展时间短，而且没有国外可借鉴的经验，在经济责任审计实践中，还存在不少问题和矛盾。无论从理论深化的需要上看，还是从现实发展的要求上看，研究经济责任审计问题都是具有重要意义的。本文从理论与实务的角度、采取规范研究和案例分析相结合的方法、运用公共选择理论和委托代理理论对经济责任审计的产生和发展进行理论分析，阐述了经济责任审计的概念、特点及对象，并结合经济责任审计在我国的实践，对存在的问题进行研究分析，提出我国经济责任审计的发展新思路及进一步完善的保障措施，以期推动经济责任审计质量的提高和作用的发挥。论文共分五个部分：首先是导论。主要是介绍本文的选题背景和现实意义、文献综述及本文的研究方法和框架。第二部分为基本理论，从公共选择理论和委托代理理论的角度对经济责任审计的产生和发展进行理论分析，论述了公共选择理论对政府权力的监督和领导干部经济责任审计提供了理论依据；经济责任审计是解决代理问题的一种有效途径；政府经济责任审计在国家权力委托代理关系中起了激励与监督作用。通过现有的研究对我国政府领导干部经济责任审计的概念、特点及对象进行分析。第三部分从地方政府经济责任审计的现状入手，从六个方面分析了现阶段政府经济责任审计存在的问题，主要有任期经济责任界定难、评价难、审计结果未得到有效利用以及审计风险意识和防范手段尚待提高等主要问题。第四部分根据上一章的问题，提出了在制度上改进和风险化解的对策和建议。最后一部分针对经济责任评价这个难点与热点问题提出了适合于政府领导干部的评价指标体系。另外，考虑到模糊数学一般应用于大系统、多指标评价体系，在文中作者力图实现模糊数学与领导干部经济责任审计二者较为完美的结合，并举例说明了模糊数学应用于领导干部任期经济责任审计综合评价的方法，通过案例，我们可以得到较为客观、公正、准确的结果。
[Abstract]:The audit of economic responsibility develops with the reform of economic and political system in our country. It is a kind of audit work with Chinese characteristics to meet the needs of the ruling party for the supervision and management of cadres.It will strengthen the management and supervision of cadres, promote the integrity and self-discipline of leading cadres, correctly perform their work duties, prevent and control corruption from a mechanism and source, promote administration by law, advance the rule of law, and establish a good image of the ruling party.Enhance cohesion and centripetal force and other aspects have an important role.However, there are still many problems and contradictions in the practice of economic responsibility audit because of the short time and lack of experience of foreign countries.It is of great significance to study the issue of economic responsibility audit both from the needs of theoretical deepening and from the point of view of the development of reality.From the point of view of theory and practice, this paper adopts the method of combining normative research with case analysis, and applies the theory of public choice and principal-agent theory to analyze the emergence and development of economic responsibility audit.This paper expounds the concept, characteristics and object of economic responsibility audit, and combines the practice of economic responsibility audit in our country, carries on the research and analysis to the existing problems, puts forward the new idea of the development of our country's economic responsibility audit and further consummates the safeguard measure.With a view to promoting the quality of economic responsibility audit and the role of play.The paper is divided into five parts: first, the introduction.This paper mainly introduces the background and practical significance of the topic, literature review and research methods and framework of this paper.The second part is the basic theory, from the perspective of public choice theory and principal-agent theory, the emergence and development of economic responsibility audit are theoretically analyzed.This paper discusses that the theory of public choice provides a theoretical basis for the supervision of government power and the audit of leading cadres' economic responsibility, and that the audit of economic responsibility is an effective way to solve the problem of agency.Government economic responsibility audit plays an incentive and supervisory role in the principal-agent relationship of state power.This paper analyzes the concept, characteristics and objects of economic responsibility audit of leading cadres in our country.The third part starts with the present situation of the local government's economic responsibility audit, analyzes the existing problems of the government's economic responsibility audit from six aspects, mainly includes the difficulty of defining the economic responsibility of the term of office and the difficulty of evaluation.The audit results are not used effectively, and the audit risk awareness and precautionary measures need to be improved.In the fourth part, according to the problems in the previous chapter, the countermeasures and suggestions for institutional improvement and risk resolution are put forward.In the last part, the evaluation index system suitable for the leading cadres of the government is put forward in view of the difficult and hot issue of economic responsibility evaluation.In addition, considering that fuzzy mathematics is generally used in large system and multi-index evaluation system, the author tries to realize the perfect combination of fuzzy mathematics and economic responsibility audit of leading cadres.An example is given to illustrate the method of applying fuzzy mathematics to the comprehensive evaluation of economic responsibility audit of leading cadres during their tenure of office. Through the case study, we can get more objective, fair and accurate results.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47

【引证文献】