行政问责制下的经济责任审计评价指标体系研究

发布时间：2018-04-03 12:03

本文选题：经济责任审计　切入点：行政问责制　出处：《黑龙江大学》2013年硕士论文

【摘要】：经济责任审计是我国审计实践的创新，是最具中国特色的一项政策性审计制度，自1985年产生以来，经历了近30年的发展，已经成为国家审计的一项重要审计工作。经济责任审计最早产生于厂长（经理）的离任审计，，它的出现适应了经济和社会环境的要求，符合经济体制改革的要求，支持扩大企业自主权和厂长（经理）负责制的贯彻落实，旨在维护国有资产保值增值，对于企业领导干部的监督与考核起到了重要的作用。随着时间的推进，国有企业经历了一系列的改革，面临的政治、经济和法律环境都发生了巨大变化，同时伴随行政问责制的大力推行，探索经济责任审计如何在新的社会环境中，找准角色，在促进领导干部的监督管理和追责问责中发挥作用，是具有重要意义的。本文通过对经济责任审计相关理论进行归纳梳理，分析经济责任审计在行政问责制中的意义、问题及原因，由于资料及实践经验取得的限制，以最具代表性的国有企业领导人员经济责任审计为研究重点，通过听取专家意见，查阅相关资料及企业的亲身实践等方式，确定经济责任审计九大方面内容，设计一套具有高度可操作性的评价指标体系，重视审计成果运用，建立责任链，明确前后任的责任，使责任主体不缺位，为行政问责提供依据，最后通过案例验证评价指标体系的应用。
[Abstract]:Economic responsibility audit is the innovation of audit practice in our country and a policy audit system with Chinese characteristics. Since its emergence in 1985, it has experienced nearly 30 years of development and has become an important audit work of the state audit.The audit of economic responsibility originated from the outgoing audit of the factory director (manager), and its appearance meets the requirements of the economic and social environment and meets the requirements of the reform of the economic system.To support the implementation of the system of enterprise autonomy and factory director (manager) responsibility is to maintain the value of state-owned assets and play an important role in the supervision and assessment of leading cadres of enterprises.With the development of time, the state-owned enterprises have experienced a series of reforms, and the political, economic and legal environment have undergone tremendous changes, accompanied by the vigorous implementation of the administrative accountability system.It is of great significance to explore the role of economic responsibility audit in the new social environment and to play a role in promoting the supervision and management of leading cadres and the pursuit of accountability.By summarizing and combing the relevant theories of economic responsibility audit, this paper analyzes the significance, problems and reasons of economic responsibility audit in the administrative accountability system, as well as the limitations obtained from the data and practical experience.Focusing on the economic responsibility audit of the most representative leading personnel of state-owned enterprises, and by listening to expert opinions, consulting relevant information and the personal experience of the enterprises, and so on, to determine the nine major aspects of economic responsibility audit,Design a set of highly operable evaluation index system, attach importance to the application of audit results, establish responsibility chain, clear responsibility before and after, make the main body of responsibility not vacant, and provide the basis for administrative accountability.Finally, the application of evaluation index system is verified by case study.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.47

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