军队领导干部经济责任审计研究

发布时间：2018-05-27 08:22

本文选题：军队领导干部 + 经济责任审计　；参考：《东北财经大学》2012年硕士论文

【摘要】：领导干部经济责任审计是促进我国经济建设良性循环的重要手段,是我国经济建设监督体系的重要环节,能够加强对党政领导干部的监督与管理,能够从源头上防止腐败的发生,能够促进领导干部的廉洁自律,近年来它的地位与发挥的作用越来越大。军队经济不仅是国家经济建设的一部分,而且在军队建设中也是国防建设的重要内容之一。军队领导干部经济责任审计,是我军确立的一项重要审计制度,在实践中一直不断地推进部队的作风建设和廉政建设。军队运用审计手段对军队领导干部进行审计,有利于军队领导用好手中所掌握的权力,依法合理有效地分配军费,防止腐败的发生；对我军正规化、现代化建设发挥着举足轻重的作用。研究军队领导干部经济责任审计不仅对中国审计理论具有重要的理论意义,而且更加具有现实意义。本论文从理论与实务的角度出发,以军队领导干部经济责任审计中一个分支军队领导干部任期经济责任审计为主体,采取规范研究的方法,介绍了任期经济责任审计的产生背景理论依据,集中分析了军队任期经济责任审计特点、工作状况,重点讨论了军队领导干部经济责任审计需要破解的难题以及可以采取的措施和对策。本文共包括五个主要部分。第一部分,导论。阐明军队领导干部经济责任审计研究背景、目的和意义、相关国内文献综述。第二部分,理论基础。介绍军队领导干部任期经济责任审计的涵义、特点、本质和理论基础。第三部分,介绍军队领导干部经济责任审计的现实情况。主要阐述军队经济责任审计的开展原则、审计开展的基本程序、审计内容、审计方法和审计评价等五个方面。第四部分,军队领导干部经济责任审计现有存在的主要问题及原因分析。主要分析了军队经济责任审计现有体制制约、审计评价标准操作难、经济责任界定难、审计报告撰写难点、审计职能错位等六个主要方面。第五部分,完善军队经济责任审计的措施和对策。针对军队经济责任审计存在的问题,提出了改变现有体制的一点思考、审计方法上的一点策略、规范和促进审计结果运用、撰写审计报告的一点办法、采用审计回访制的手段加强审计监督作用、引入风险导向审计理念、理清审计职能的一些设想等七条措施和对策。本文采用的研究方法：规范研究本文拟解决的问题：军队领导干部经济责任审计现有体制制约问题；提高军队领导干部经济责任审计评价准确性；理顺审计构成职能等问题。
[Abstract]:The audit of leading cadres ' economic responsibility is an important means of promoting the virtuous circle of our country ' s economic construction . It is an important part of our country ' s economic construction supervision system . It is an important part of our country ' s economic construction supervision system . It is an important part of our army ' s economic construction .
It plays an important role in the normalization and modernization of our army . It is of great theoretical significance not only to study the auditing theory of China , but also to the practical significance .

From the angle of theory and practice , this paper takes the economic responsibility audit as the main body in the audit of the economic responsibility of the leading cadres of the army , introduces the background theoretical basis of the audit of the term economic responsibility , analyses the characteristics and working conditions of the audit of the economic responsibility of the army ' s term of office , and discusses the difficult problems of the audit of the economic responsibility of the leading cadres of the army and the measures and countermeasures that can be taken .

This paper consists of five main parts .

The first part , the introduction , illustrates the background , purpose and significance of the research background , purpose and significance of the economic responsibility audit of the army leading cadres , and the related domestic literature review .

The second part , on the basis of theory , introduces the meaning , characteristics , essence and theoretical basis of the audit of economic responsibility for the tenure of leading cadres of the army .

In the third part , the paper introduces the actual situation of the audit of the economic responsibility of the leading cadres of the army . It mainly expounds the principles of the audit of the economic responsibility of the army , the basic procedure of the audit , the audit contents , the audit method and the audit evaluation .

The fourth part , the main problems and causes of the audit of the economic responsibility audit of the army leader cadre , mainly analyzes the existing system restriction of the military economic responsibility audit , the difficulty of the audit evaluation standard operation , the difficulty in defining the economic responsibility , the difficulty of the audit report , the dislocation of the audit function and so on .

In the fifth part , the measures and countermeasures to improve the auditing of the economic responsibility of the army are put forward . In view of the problems existing in the audit of the economic responsibility of the army , this paper puts forward some measures and countermeasures to change the existing system , some tactics in the audit method , the regulation and the promotion of the application of the audit result and the audit report .

The research methods used in this paper are as follows :

This paper proposes to solve the problem : the present system restricts the economic responsibility audit of the army leading cadres ;
improve that accuracy of the audit and evaluation of the economic responsibility of the leading cadres of the army ;
Rationalize audit composition function and so on .
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.47

【参考文献】