市县长经济责任审计的现状、问题与对策

发布时间：2018-05-10 17:38

本文选题：市县长经济责任审计 + 重点　；参考：《浙江大学》2006年硕士论文

【摘要】：市县长经济责任审计是近五年来才开始的一项工作，这些年本人一直从事这项工作，有了不少切身体会，本文从市县长经济责任审计开展的现状出发，针对存在的问题，提出对策建议。本文对近几年的探索情况进行正反两方面的总结，揭示出存在的问题：审计重点太过侧重预算内资金、尚未实行审计公告制度、经济责任审计结果报告基本没有实质性的评价内容、审计结果利用的程度不高、审计力量不足、经济责任审计牵扯了审计机关太多精力、缺乏操作规范，带着这些问题，分析问题产生的原因，运用所学的公共财政、市场经济、政府干预、加强监督等理念，，对市县长经济责任审计的意义、具体目标、内容、方法(如运用计算机辅助审计)、程序、重点、评价(审计评价原则及具体评价内容)、风险防范包括建立承诺制度，明确法律责任、努力提高审计人员的审计风险意识和自身素质、恪守审计权限，排除审计内容上的随意性、审计成果的运用作了详尽的阐述，解答为什么要搞市县长经济责任审计，如何搞好市县长经济责任审计工作这两个问题，以达到今后审计机关能较好地开展这项工作的目的。
[Abstract]:The economic responsibility audit of the city magistrate is a work that has only begun in the past five years. I have been engaged in this work for these years, and have gained a lot of personal experience. This article proceeds from the present situation of the economic responsibility audit carried out by the mayor of the city and aims at the existing problems. The countermeasures and suggestions are put forward. This paper summarizes the exploration situation in recent years from the positive and negative aspects, and reveals the existing problems: the audit emphasis is too much on the budget funds, and the audit announcement system has not been implemented. The economic responsibility audit results report basically has no substantive evaluation content, the audit result utilization degree is not high, the audit strength is insufficient, the economic responsibility audit has involved the audit organization too much energy, lacks the operation standard, with these problems, Analyzing the causes of the problems, applying the concepts of public finance, market economy, government intervention, strengthening supervision and so on, to the significance, specific objectives, contents and methods of the economic responsibility audit of the city and county chief (such as the application of computer aided auditing, procedures, etc.) Emphasis, evaluation (audit evaluation principles and specific evaluation contents) risk prevention includes establishing a commitment system, clarifying legal responsibilities, striving to improve audit risk awareness and quality of auditors, abiding by audit authority, Excluding arbitrariness in the content of the audit, the application of the audit results is elaborated in detail to answer the two questions: why should we conduct the economic responsibility audit of the city magistrate and how to do a good job in the audit of the economic responsibility of the mayor of the city? In order to achieve the future audit institutions can better carry out this work.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.47

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