B县乡镇领导干部经济责任审计制度完善研究

发布时间：2018-03-16 04:10

本文选题：乡镇领导干部　切入点：经济责任审计制度　出处：《华侨大学》2017年硕士论文　论文类型：学位论文

【摘要】：乡镇领导干部是党和政府联系群众最直接的承担者,其经济责任的履行情况至关重要,完善乡镇领导干部经济责任审计制度能够加强乡镇领导干部队伍建设,加强廉政作风建设,加强审计监督,预防职务犯罪,促进领导干部自觉维护党和人民群众的利益,推动高效廉洁政府建设。本文以B县开展乡镇领导干部经济责任审计为案例进行分析,结合乡镇领导干部经济责任审计的工作实际,研究B县乡镇领导干部经济责任审计制度的现状,即对领导干部任期近三年的财务收支及其经济活动进行审计,主要围绕领导干部权力运行轨迹评价领导干部经济责任履行情况,审计评价方法多采用定性和定量分析,审计程序则依据审计法和审计实施细则的要求执行。进而分析目前乡镇领导干部经济责任审计制度存在的问题,总结归纳全国各级审计机关的做法和经验,就如何完善乡镇领导干部经济责任审计制度进行研究。文章得出由于基层审计力量不足且受体制影响较大、乡镇经济责任审计评价体系不健全、审计成果运用机制不完善等原因,乡镇领导干部经济责任审计制度存在着审计范围较窄、审计方法局限、审计成果运用不充分等问题。针对存在的问题,提出了一系列建议,包括通过增加基层审计专业技术人员、加强审计队伍建设,改革审计机构体制来增强基层审计力量;确定乡镇领导干部经济责任审计评价原则,建立科学合理的乡镇领导干部经济责任审计评价体系;通过开展联网审计、发挥乡镇经责联席会议作用等方式健全乡镇领导干部经济责任审计部门间协作机制;通过及时公开审计结果、重视审计发现问题的整改、建立纪检监察部门和审计机关的案件线索双向移送制度来完善乡镇领导干部经济责任审计成果运用。旨在通过研究,提出完善乡镇领导干部经济责任审计制度的建议,推进乡镇领导干部经济责任审计制度的完善研究。
[Abstract]:The township leading cadres are the most direct bearers of the Party and the government connecting with the masses, and the implementation of their economic responsibilities is of great importance. Perfecting the audit system of the township leading cadres' economic responsibilities can strengthen the construction of the contingent of township leading cadres. Strengthening the building of a clean and honest work style, strengthening auditing and supervision, preventing job-related crimes, and promoting leading cadres to consciously safeguard the interests of the party and the masses of the people, To promote the construction of an efficient and clean government. This paper takes the economic responsibility audit of township leading cadres in County B as a case study, combining with the actual work of economic responsibility audit of township leading cadres. This paper studies the current situation of economic responsibility audit system of township leading cadres in County B, that is, auditing the financial revenues and expenditures and economic activities of leading cadres who serve for nearly three years. Mainly focusing on the track of leading cadres' power operation, to evaluate the performance of leading cadres' economic responsibility, the audit and evaluation methods mostly adopt qualitative and quantitative analysis. The audit procedure is carried out in accordance with the requirements of the Audit Law and the detailed rules for the implementation of audit. Furthermore, the problems existing in the current audit system of township leading cadres are analyzed, and the practices and experiences of audit institutions at all levels of the country are summarized. This paper studies how to perfect the audit system of township leading cadres' economic responsibility. The paper concludes that the evaluation system of township economic responsibility audit is not perfect because of the insufficiency of audit power at the grass-roots level and the great influence of the system. The system of economic responsibility audit of township leading cadres has some problems, such as narrow audit scope, limited audit methods, insufficient application of audit results, etc. In view of the existing problems, this paper puts forward a series of suggestions. Including strengthening the grass-roots audit force by increasing the professional and technical personnel of audit at the grass-roots level, strengthening the construction of audit teams, and reforming the audit institution system; and determining the principles for evaluating the economic responsibility audit of township leading cadres. Establish a scientific and reasonable evaluation system of economic responsibility audit of township leading cadres, improve the coordination mechanism of economic responsibility audit departments of township leading cadres by carrying out network audit, giving play to the role of the township economic responsibility joint meeting and so on; By timely publicizing the audit results, attaching importance to the rectification of the problems found by the audit, and establishing the system of two-way transfer of case clues between discipline inspection and supervision departments and audit institutions to perfect the application of the economic responsibility audit results of township leading cadres, the purpose of this paper is to improve the application of the audit results through research. The paper puts forward some suggestions to perfect the audit system of economic responsibility of township leading cadres, and advances the research on the perfection of the audit system of economic responsibility of township leading cadres.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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