党政领导干部任期经济责任审计研究

发布时间：2018-06-20 14:30

本文选题：党政领导 + 任期审计　；参考：《大连理工大学》2003年硕士论文

【摘要】： 在全面推进我国社会主义现代化建设的进程中，为了加强对党政领导干部的监督管理，从源头上预防与治理腐败，促进领导干部廉洁自律，全面履行经济职责，依法、合理、有效地分配与使用国家资金，党政领导干部任期经济责任审计(以下简称领导任期审计)应运而生。随着我国经济体制改革和干部人事制度改革的进一步深化，如何更好的发挥领导任期审计在干部考核、监管工作中的作用，对这一问题的研究具有重要的理论与现实意义。本论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、以委托代理理论和审计理论为基础对领导任期审计的产生背景、理论基础、审计内容、要素、特点、目前在审计实践中存在的主要问题及解决措施等方面做了较为系统的研究。论文共分四个主要部分。首先为领导任期审计的概述，主要阐述了其产生的背景及现实意义，，论述了领导任期审计与委托代理的关系，揭示了公共受托经济责任是领导任期审计产生的基础；研究明确了领导任期审计的内容、基本要素，并通过与一般审计与企业经营者任期经济责任审计的比较，分析了领导任期审计的特点；第二部分为领导任期审计案例。通过对具体案例的描述及分析在对前一部分概述中所提及的研究内容进行佐证的同时对下一部分将要研究的问题加以导引；第三部分根据案例分析和我国领导任期审计的现状，归纳提出在审计实务中函待解决的关于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；最后部分针对这些问题提出了准确界定任期经济责任、建立科学合理的评价指标继而规范严密评价行为、建立健全“先审后离”制度、审用结合制度以及如何规避化解审计风险等针对性的解决对策。
[Abstract]:In the process of comprehensively promoting China's socialist modernization drive, in order to strengthen the supervision and management of party and government leading cadres, to prevent and control corruption at the source, to promote leading cadres' integrity and self-discipline, to fully perform their economic duties, and to comply with the law and rationally, With the effective allocation and use of state funds, the economic responsibility audit (hereinafter referred to as leadership term audit) of party and government leading cadres emerged as the times require. With the further deepening of the reform of economic system and cadre and personnel system, it is of great theoretical and practical significance to study how to give full play to the role of leadership audit in cadre examination and supervision. From the angle of theory and practice, this paper adopts the method of combining normative research and case analysis, and based on the principal-agent theory and audit theory, it gives rise to the background, theoretical basis, audit content, elements and characteristics of leadership tenure audit. At present, the main problems and solutions in audit practice have been systematically studied. The thesis is divided into four main parts. First of all, it summarizes the audit of leadership tenure, mainly expounds its background and practical significance, discusses the relationship between the audit of leadership tenure and the principal-agent, and reveals that the public fiduciary economic responsibility is the basis of the generation of the audit of leadership tenure. This paper clarifies the contents and basic elements of the leadership tenure audit, and analyzes the characteristics of the leadership tenure audit by comparing it with the general audit and the economic responsibility audit of the enterprise manager's tenure. The second part is the case of the leadership tenure audit. Through the description and analysis of the specific cases, this paper gives evidence to the research contents mentioned in the previous part, and guides the problems to be studied in the next part. The third part is based on the case analysis and the current situation of the leadership tenure audit in China. The main problems about the definition of economic responsibility of tenure, the difficulty of evaluation, the lack of effective use of audit results, and the need to improve the awareness of audit risk and preventive measures are summarized and put forward in the audit practice. In the last part, the author puts forward to define the economic responsibility of tenure accurately, to establish scientific and reasonable evaluation index and then to standardize the strict evaluation behavior, and to establish and perfect the system of "first trial and then leave". The combination of audit and application system and how to avoid the audit risk and other targeted solutions.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.47

【引证文献】