AQ市市长经济责任审计评价研究

发布时间：2018-03-15 05:24

本文选题：AQ市市长　切入点：经济责任审计评价　出处：《中国海洋大学》2015年硕士论文　论文类型：学位论文

【摘要】：国家审计是经济社会运行的免疫系统,是国家治理的重要组成部分,在捍卫国家利益、保护人民群众的权益、保持社会稳定等方面具有重要的作用。经济责任审计是国家审计的重要组成部分,是具有中国特色的审计制度,在加强对领导干部的监督、推动廉政建设等方面具有独特的作用。在新的时代背景之下、在更加注重资源环境问题的当下,为了更好地发挥经济责任审计的作用,本文针对AQ市市长经济责任审计评价进行研究,对AQ市市长经济责任审计评价的内容、指标、方法、标准等方面进行了有益的探讨。本文对AQ市市长经济责任审计评价的现状进行了考察，对AQ市市长经济责任审计的评价内容、评价指标、评价方法和评价标准进行了分析,发现其中的不足。比如在资源环境、社会发展等方面的问题反映不足,审计范围有待拓宽；审计评价中虽有指标,但零散、不成体系：指标涵盖的内容也不全面；审计中缺乏综合性的可量化的审计评价结果等。有必要对AQ市市长经济责任审计评价的各个方面进行改进和完善。鉴于实践中存在的问题,本文分别对AQ市市长经济责任审计评价的内容、指标、方法、标准进行了完善。在评价内容方面,本文借鉴城市生态学的观点,将评价内容分为经济、社会、生态三个层面，，从而体现出评价内容的完整性、综合性、逻辑性：在完善之后的评价内容的基础上,本文构建了AQ市市长经济责任审计的评价指标体系。为了使评价指标更具科学性,本文通过发放调查问卷进行了一次指标筛选：在评价方法方面,本文引入层次分析法。通过构建层次分析法模型、问卷调查、矩阵计算、群组决策等步骤,得到了评价指标体系中各个指标的权重,为评价结果的量化提供了基础：此外,本文还确定了评价指标体系中各个指标的评价标准。在对AQ市市长经济责任审计的评价内容、指标、方法、标准改进和完善的基础之上,本文提出了对AQ市市长任期履职情况进行综合评价的方案。通过确定各评价指标的得分、计算综合得分、进行审计评价、对评价结果进行分析四个步骤,实现了对AQ市市长任期经济责任履行情况的综合评价,得到了综合性、可量化的评价结果。此外,本文还对对评价结果进行了分析。最后,本文对研究结论和创新点进行了总结、提出了研究的不足,并对下一步的研究进行了展望。本文的创新点主要体现在两个方面,一是在完善AQ市市长经济责任审计评价内容的时候借鉴了城市生态学的观点,有效解决了AQ市市长经济责任审计评价实践中资源环境方面涉及不够、评价内容缺乏系统性和逻辑性的问题。另一方面是对AQ市市长任期经济责任履行情况进行了综合评价,得到了综合性可量化的评价结果。
[Abstract]:State audit is the immune system of economic and social operation and an important part of national governance. It is defending the interests of the state and protecting the rights and interests of the people. The audit of economic responsibility is an important part of the state audit, an audit system with Chinese characteristics, and strengthens the supervision of leading cadres. In the context of the new era, in order to give full play to the role of economic responsibility audit, in order to pay more attention to the problem of resources and environment, This paper studies the economic responsibility audit evaluation of the mayor of AQ city, and the contents, indicators and methods of the economic responsibility audit evaluation of the mayor of AQ city. This paper makes an investigation on the present situation of the economic responsibility audit of the mayor of AQ, and analyzes the evaluation content, evaluation index, evaluation method and evaluation standard of the economic responsibility audit of the mayor of AQ. For example, the problems in resources and environment, social development and so on are not reflected enough, and the audit scope needs to be widened, although there are some indexes in the audit evaluation, they are fragmented and not systematic: the contents of the indicators are not comprehensive. It is necessary to improve and perfect all aspects of economic responsibility audit evaluation of the mayor of AQ. In view of the existing problems in practice, it is necessary to improve and perfect all aspects of the audit and evaluation of the economic responsibility of the mayor of AQ. This paper perfects the content, index, method and standard of the economic responsibility audit of the mayor of AQ. In the aspect of evaluation content, this paper draws lessons from the view of urban ecology and divides the evaluation content into three levels: economy, society and ecology. So as to reflect the integrity, comprehensiveness and logicality of the evaluation content: on the basis of perfecting the evaluation content, this paper constructs the evaluation index system of the economic responsibility audit of the mayor of AQ, in order to make the evaluation index more scientific, In this paper, an index selection is carried out through the distribution of questionnaires. In terms of evaluation methods, this paper introduces the Analytic hierarchy process (AHP). By constructing the AHP model, questionnaire survey, matrix calculation, group decision making and so on, The weight of each index in the evaluation index system is obtained, which provides the basis for the quantification of the evaluation results. In addition, this paper also determines the evaluation criteria of each index in the evaluation index system. On the basis of improvement and perfection of indicators, methods, standards, this paper puts forward a comprehensive evaluation scheme for the tenure of the mayor of AQ. By determining the scores of each evaluation index, calculating the comprehensive score, carrying on the audit evaluation, The evaluation results are analyzed in four steps, and the comprehensive evaluation of the economic responsibility of the mayor of AQ is realized, and the comprehensive and quantifiable evaluation results are obtained. In addition, the evaluation results are also analyzed in this paper. This paper summarizes the research conclusions and innovation points, puts forward the deficiencies of the research, and looks forward to the next research. The innovation points of this paper are mainly reflected in two aspects. First, when perfecting the content of the economic responsibility audit of the mayor of AQ, the author draws lessons from the view of urban ecology, and effectively solves the problem of insufficient resources and environment in the practice of the audit and evaluation of the economic responsibility of the mayor of AQ. On the other hand, the comprehensive evaluation of the economic responsibility of the mayor of AQ is carried out, and the comprehensive and quantifiable evaluation results are obtained.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.47

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