大连中山区基层管理者经济责任审计流程研究

发布时间：2018-04-03 22:42

本文选题：经济责任　切入点：审计流程　出处：《大连理工大学》2013年硕士论文

【摘要】：随着我国政治和经济体制改革不断地深入和发展,经济责任审计应运而生。经过20多年的积极探索与稳步推进,这项制度在加强干部监督管理、维护财经法纪、促进党风廉政建设、推动依法行政等方面发挥了重要的作用。经济责任审计工作需要正确的理论支持,才能使之在正确的道路上健康发展。而目前,我国关于经济责任审计的理论研究,还处于“萌芽”阶段。而作为经济责任审计的核心环节——经济责任审计流程的研究,少之又少。经济责任审计流程的完善与优化,将更好地促进经济责任审计工作,切实发挥经济责任审计在保障国家经济社会健康运行中的“免疫系统”功能。本文试图以大连市中山区基层领导者经济责任审计流程为研究对象,以中山区近10年的经济责任审计数据为第一手资料,通过对数据的汇总、分析,总结出基于现行审计流程中山区经济责任审计工作中存在的问题和现实弊端。同时借鉴国内先进地区经济责任审计流程的先进经验,提出“关口前移”的审计监督模式,以优化经济责任审计流程。从技术层面与政策层面对“关口前移”方案进行可行性分析,从审计监督主体、审计监督客体、审计第三方以及社会四个方面进行效用分析,构建“关口前移”后中山区经济责任审计流程新模式,从加强经济责任审计制度建设、加强经济责任审计计划管理、加强对审计资源整合与运用以及加强对审计结果运用的力度等四个角度提出实现该流程优化的对策建议。通过经济责任审计流程优化,提升经济责任审计质量和审计结果效用,充分发挥经济责任审计的预警功能,促进中山区经济责任审计工作的发展。
[Abstract]:With the deepening and development of China's political and economic system reform, economic responsibility audit emerges as the times require.After more than 20 years of active exploration and steady progress, this system has played an important role in strengthening the supervision and management of cadres, maintaining the laws and regulations of finance and economics, promoting the building of a clean and honest party style, and promoting administration according to law.The economic responsibility audit needs the correct theory support to make it develop healthily on the right road.At present, the theoretical research on economic responsibility audit in China is still in its infancy.As the core link of economic responsibility audit, the research of economic responsibility audit process is rare.The perfection and optimization of the process of economic responsibility audit will promote the work of economic responsibility audit and give full play to the "immune system" function of economic responsibility audit in ensuring the healthy operation of national economy and society.This paper attempts to take the process of economic responsibility audit of grass-roots leaders in Zhongshan District of Dalian City as the research object, taking the audit data of economic responsibility in Zhongshan District in the past 10 years as the firsthand data, through the collection of the data, the analysis,This paper summarizes the existing problems and practical drawbacks of economic responsibility audit in mountainous area based on the current audit process.At the same time, using the advanced experience of economic responsibility audit process in advanced areas for reference, this paper puts forward the audit supervision mode of "moving forward" in order to optimize the audit process of economic responsibility.From the technical and policy aspects, the feasibility analysis of the "gate forward" scheme is carried out, and the utility analysis is carried out from four aspects: the audit supervision subject, the audit supervision object, the audit third party and the society.To construct a new model of economic responsibility audit process in Zhongshan area after "moving forward", from strengthening the construction of economic responsibility audit system and strengthening the management of economic responsibility audit plan,From the four angles of strengthening the integration and application of audit resources and strengthening the application of audit results, the countermeasures and suggestions to realize the optimization of the process are put forward.By optimizing the process of economic responsibility audit, the quality of economic responsibility audit and the effectiveness of audit results are improved, and the early warning function of economic responsibility audit is brought into full play to promote the development of economic responsibility audit in Zhongshan area.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.47

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