现代腐败视角下领导干部经济责任审计研究

发布时间：2018-02-14 19:22

本文关键词： 现代腐败特点腐败治理领导干部经济责任审计　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：领导干部经济责任审计可以预防并且治理腐败,在制约领导行为、防止权力异化方面有着不可替代的作用。十八大召开以来,政府高效、准确地查处了一大批腐败分子,我们可以看到政府前所未有的决心,同时可以看到各式各样的腐败手段。面对现代腐败特点,领导干部经济责任审计必须进行创新以达到高效治理腐败的目的。虽然近几年来政府在这方面做出了很大的努力,如2015年颁布的以“深化经济责任审计,促进廉政”为核心的《关于完善审计制度若干重大问题的框架意见》和以“实行经济责任审计全覆盖”为核心的《关于实行审计全覆盖的实施意见》。但是现阶段腐败手段、方法与以前相比较有了很大的改变,使得领导干部经济责任审计在实践中效果欠佳。本文综合运用了规范研究、案例研究与统计分析等方法。首先,系统、完整地梳理了腐败、腐败治理与领导干部经济责任审计相关文献;其次,在国内外学者的研究基础上,对腐败、腐败治理、领导干部经济责任审计的概念及其特点分别做出了界定;第三,系统阐述了公共受托责任理论、免疫系统理论、反腐倡廉理论、国家治理理论等腐败治理与领导干部经济责任审计的基础理论,并且采用案例研究与统计的相结合的方法归纳了现代腐败的特点;第四,从经济责任审计在腐败治理中的地位、功能、成效阐述了经济责任审计对腐败治理的作用,并从法律、权力、专业三个角度分别论证经济责任审计治理腐败的路径,以此作为提出改进意见的基础,阐述在现代腐败特点下领导干部经济责任审计治理腐败存在的问题并分析其原因;最后,以现代腐败特点为起点,从领导干部经济责任审计内容、对象、结果运用以及组织与实施四方面入手,改进领导干部经济责任审计,使其成为国家治理腐败的铁拳头。
[Abstract]:The audit of leading cadres' economic responsibility can prevent and control corruption and play an irreplaceable role in restricting leadership behavior and preventing power alienation. Since the 18 National Congress, the government has effectively and accurately investigated and dealt with a large number of corrupt elements. We can see unprecedented determination on the part of the government, and at the same time, we can see all kinds of corruption methods. In the face of the characteristics of modern corruption, The audit of leading cadres' economic responsibility must be innovated to achieve the goal of effectively controlling corruption. Although in recent years, the government has made great efforts in this respect, such as "deepen the audit of economic responsibility" issued in 2015. "Framework opinions on several important issues of perfecting Audit system" at the core of promoting Integrity "" and "opinions on the implementation of full Audit coverage" at the Core of "implementing full coverage of Economic responsibility Audit". However, at the present stage, corruption means, The method has been changed greatly compared with the past, which makes the economic responsibility audit of leading cadres not effective in practice. In this paper, the methods of normative research, case study and statistical analysis are comprehensively used. First of all, the corruption is systematically and completely combed. Corruption governance and leading cadres economic responsibility audit related literature; secondly, on the basis of scholars at home and abroad, corruption, corruption governance, leading cadres economic responsibility audit concepts and their characteristics are defined; third, The basic theories of corruption governance and economic responsibility audit of leading cadres, such as the theory of public fiduciary responsibility, the theory of immune system, the theory of anti-corruption and the theory of national governance, are systematically expounded. In 4th, from the point of view of the position, function and effect of economic responsibility audit in corruption governance, this paper expounds the function of economic responsibility audit on corruption governance, and expounds the role of economic responsibility audit in corruption governance from the point of view of law. This paper discusses the ways of economic responsibility audit to deal with corruption from three angles of power and specialty, which is the basis of improving opinions, expounds the problems existing in the management of economic responsibility audit of leading cadres under the characteristics of modern corruption, and analyzes its causes. Finally, starting from the characteristics of modern corruption, this paper improves the audit of economic responsibility of leading cadres from the aspects of content, object, result application, organization and implementation, and makes them become the iron fist of the country in dealing with corruption.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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