基于责效观的我国经济责任审计研究

发布时间：2018-06-17 12:39

本文选题：经济责任审计 + 责任　；参考：《哈尔滨工程大学》2011年博士论文

【摘要】：经济责任审计是我国社会主义经济体制改革进程中,市场经济条件下国家和政府为了加强对领导干部的监督与管理,正确评价其经济责任,促进党风廉政建设,保障国有资产保值增值而制定的一项制度,它是我国特有的审计监督形式。经过二十几年的发展,经济责任审计已经成为我国政府审计工作中的重要组成部分。但是,对经济责任审计的理论研究还比较滞后,主要表现在：现阶段的经济责任审计是以衡量被审计领导干部经济责任是否履行为主的、静态的、刚性的审计。审计机关及其审计人员对被审计领导干部经济责任完成情况关注较多,对被审计领导干部履职过程中的效益情况关注较少,或基本不予关注。只考核和强调履职的真实性与合规性,不考核履职的经济性、效益性和效果性,不能够从效益层面来判断资金是否应该投入,投入的效果如何,是否以最小的投入获得最大的经济效益、生态效益和社会效益等,一定程度地限制了对被审计领导干部经济责任做出全面、客观、公正的评价。基于责效观的经济责任审计强调要从责任和效益两个维度对被审计领导干部的经济责任进行剖析,因为履行经济责任需要实现效益,追求效益要以履行责任为前提。履行责任是目标,实现效益是手段。只有兼顾责任和效益,被审计领导干部和被审计单位才能更好地履行受托经济责任。基于责效观的经济责任审计的内容十分广泛,不仅包括资金的使用效益问题,还包括与审计事项相关的管理问题、被审计领导干部职责履行情况、公共管理政策的执行情况和政策执行效果的情况,尤其是社会关注的热点、难点和与社会公众有切身利益的项目,如公共事业服务项目、政府投资的大型项目、高科技项目等人民群众普遍关注的财政资金项目；不仅要关注经济效益,还要关注社会效益、环境和生态效益。基于责效观的经济责任审计的基本流程包括计划、准备、实施、报告、终结五个阶段。这五个阶段中,要运用经济责任审计的组织方法、取证方法、测试方法和分析方法。进行经济责任审计的主要目的是对被审计领导干部履行经济责任情况作出评价。评价应遵循经济责任界定原则、经济责任评价原则和评价指标设计原则。通过设计评价指标体系、确定权重系数向量、指标赋值与计算,最后进行比较分析提出审计结论。最后,对国有企业法定代表人基于责效观的经济责任审计进行了实例分析,证明了其理论研究的有效性和实用性。通过理论研究和实证说明,基于责效观的经济责任审计改变了传统经济责任审计程式化的、刚性的、静态的审计模式,更加适应经济责任审计本身所具有的多因素、多维度的特点,使经济责任审计成为更具弹性的、动态的审计。通过审计,肯定责任,揭露问题,衡量效益,促进被审计领导干部依法行政、依法管理,提高资金使用、经济管理的经济性、效益性和效果性,提升经济效益、社会效益和生态效益,全面、客观、公正、科学地考核被审计领导干部履行经济责任情况。
[Abstract]:The audit of economic responsibility is one of the most important parts of our country ' s government audit . The audit of economic responsibility has become an important part of our country ' s government audit .

The audit of economic responsibility based on the concept of accountability emphasizes the importance of analyzing the economic responsibility of the leading cadres from the two dimensions of responsibility and benefit , because the fulfillment of the economic responsibility requires the realization of the benefits , the pursuit of the benefits is based on the performance of the responsibility . The performance of the responsibility is the objective , and the realization benefit is the means . Only the responsibility and the benefit are taken into account , and the leader of the audit and the audited unit can better carry out the entrusted economic responsibility .

The contents of the audit of economic responsibility based on the concept of accountability are very extensive , not only include the use benefit of funds , but also the management issues related to audit matters , the implementation of public administration policies , the implementation of public administration policies and the implementation effect of policies , especially the hot spots , difficulties and projects related to public interest , such as public service projects , large projects of government investment , high - tech projects , etc .
not only to pay attention to the economic benefits , but also to pay attention to the social , environmental and ecological benefits .

The basic flow of the audit of economic responsibility based on the concept of accountability includes plan , preparation , implementation , reporting and termination of the five stages . In these five stages , the organization method , evidence - taking method , test method and analysis method of economic responsibility audit are to be applied .

The main purpose of the audit of economic responsibility is to make an evaluation on the implementation of economic responsibility by the leader of the audit . The evaluation should follow the principles of economic responsibility definition , the principle of economic responsibility evaluation and the design principle of the evaluation index . By designing the evaluation index system , the weight coefficient vector , the index assignment and the calculation are determined , and finally , the comparison analysis is made to put forward the audit conclusion .

Finally , the economic responsibility audit of the legal representative of the state - owned enterprise on the basis of the view of responsibility efficiency is analyzed , and the validity and practicability of the theoretical research are proved .

Through theoretical research and demonstration , the audit of economic responsibility based on the concept of accountability changes traditional economic responsibility auditing programming , rigid and static audit mode . It is more suitable for the audit of economic responsibility to become more flexible and dynamic . Through auditing , affirming the responsibility , exposing the problem , measuring the benefit , promoting the economic , social and ecological benefits , improving the economic benefit , social benefit and ecological benefit , comprehensively , objectively , impartially and scientifically examining and leading cadres to perform their economic responsibility .
【学位授予单位】：哈尔滨工程大学
【学位级别】：博士
【学位授予年份】：2011
【分类号】：F239.47

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