地方党政领导干部经济责任同步审计评价指标体系研究

发布时间：2018-01-07 22:17

本文关键词：地方党政领导干部经济责任同步审计评价指标体系研究　出处：《湘潭大学》2015年硕士论文　论文类型：学位论文

【摘要】：党的十八大报告明确提出,要“完善干部考核评价机制,促进领导干部树立正确政绩观”。“严格规范权力行使,加强对领导干部特别是主要领导干部行使权力的监督。健全质询、问责、经济责任审计、引咎辞职、罢免等制度”。十八届三中全会提出要“规范各级党政主要领导干部职责权限,科学配置党政部门及内设机构权力和职能,明确职责定位和工作任务。加强和改进对主要领导干部行使权力的制约和监督,加强行政监察和审计监督。改革政绩考核机制,着力解决“形象工程”、“政绩工程”以及不作为、乱作为等问题”刘家义审计长在2014年12月25日召开的全国审计工作会议上提出,要规范领导干部经济责任审计内容和审计评价。党政领导干部经济责任同步审计的优势已经脱颖而出,并成为各级审计机关不断探索的方向,它的实施不仅能增强党政主要领导干部经济责任审计的完整性和公平性,比较客观地反映党政主要领导干部对审计发现问题各自应负的责任,避免党政主要领导干部责任不清、相互推诿的弊端,更能发挥经济责任审计对权力的制约和监督作用,还有利于促进党政主要领导干部团结合作,共谋发展方略,促进地方经济的健康发展,同时也能节省审计资源,提高审计效能。本文试图从同步审计的视角,按照党的十八大报告和十八届三中全会决定的新要求,以及新一届中央政府作出的系列决策部署,构建经济责任同步审计评价指标体系,明确地方党政领导干部的经济责任,以及领导干部经济责任的界定,通过构建领导干部经济责任同步审计的评价指标体系,收集和核实领导干部在履行经济责任时的相关经济指标和数据,综合运用评价指标对领导干部进行准确评价,来作为党委和政府在选拔领导干部时的重要、可靠依据,促进领导干部树立正确的政绩观发挥积极的作用。本文第4章以XX自治州州委书记和州长的经济责任同步审计为例,对该自治州州委书记和州长的经济责任进行评价,希望能够通过对具体案例的分析归纳和总结,找出经济责任同步审计指标体系的不足以及将来的研究方向。
[Abstract]:The eighteen Party Congress report clearly put forward, we should perfect the cadre assessment mechanism, promote the cadres to establish a correct view of achievements "." strictly regulate the exercise of power, strengthen the supervision of leading cadres especially leading cadres to exercise their power. Improve the question, accountability, economic responsibility audit, resignation and dismissal "in the third Plenary Session of the 18th CPC Central Committee. Proposed to regulate all levels of Party and government leading cadres responsibility, scientific allocation of Party and government departments and institutions of power and functions, clear responsibilities positioning and tasks. The restriction and supervision to strengthen and improve the exercise of the power of leading cadres, strengthen the administrative supervision and audit supervision. Performance evaluation mechanism reform, efforts to solve the" image project "." political project "and not as messy as issues such as the auditor general Liu Jiayi in the national audit work conference held in December 25, 2014 on the proposed, To standardize the leading cadres of economic responsibility audit content and audit evaluation of leading cadres economic responsibility. Synchronous audit has the advantage of talent shows itself and become the audit organs at all levels, continue to explore the direction of its implementation can not only enhance the integrity and fairness of economic responsibility audit of leading cadres of the party and the government, objectively reflect the party and government leading cadres found problems the respective responsibilities of the audit, to avoid the party and government leading cadres responsibility is not clear, disadvantages of mutual shirk the responsibility, can give full play to the economic responsibility audit of power restriction and supervision function, but also conducive to the promotion of the party and government leading cadres of unity and cooperation, seek development strategy, promote the healthy development of the local economy, but also can save the audit resources. To improve the audit efficiency. This paper attempts from the synchronous audit perspective, according to the eighteen report of the party and the new decision in the third Plenary Session of the 18th CPC Central Committee Make a series of decisions and requirements, the new central government's deployment, construct the evaluation index system of the synchronization of economic responsibility audit, the local party and government leading cadres of economic responsibility, as well as the definition of economic responsibility of leading cadres, leading cadres through the construction of synchronized economic responsibility audit evaluation index system, the relevant economic indicators in the economic responsibility and the data collect and verify the leading cadres, comprehensive evaluation index for accurate evaluation of leading cadres, as the party and government leading cadres in the selection of the important and reliable basis, promote the cadres to establish a correct view of achievements play a positive role. The fourth chapter takes the economic responsibility audit of the XX synchronous Autonomous Prefecture zhouweishuji and Governor as an example, to evaluate the Autonomous Prefecture zhouweishuji and governor of the economic responsibility, hope to be able to sum up through the analysis of specific cases, to find The deficiency of the synchronous audit index system of economic responsibility and the future research direction.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.47

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