政府党政领导经济责任审计评价指标框架的构建

发布时间：2018-04-22 14:20

本文选题：国家理论 + 经济责任　；参考：《财经问题研究》2010年12期

【摘要】：本文在评述有关党政领导经济责任审计评价研究的基础上,针对现有党政领导经济责任审计评价指标研究中存在的局限性,主要表现为方法上的归纳法、缺乏理论基础和指标构建缺乏逻辑性,拟在现代西方产权经济学的国家理论基础上,采用演绎法,以日常行政、重大决策、遵纪廉政、工作业绩四个评价模块,构建党政领导经济责任审计评价指标的整体框架。并在扼要分析党政领导经济责任审计评价的特点和评价指标模块间逻辑关系的基础上,总结党政领导经济责任审计具体评价指标设置的原则,即逻辑一致原则、过程与结果并重原则、动态发展原则和一般指标和特殊指标相结合原则等,为规范党政领导经济责任审计提供一个参考依据。
[Abstract]:Based on the review of the research on the evaluation of the economic responsibility audit of the party and government leaders, this paper aims at the limitations of the existing research on the evaluation indexes of the economic responsibility audit of the party and government leaders, which are mainly manifested in the method of induction. Lack of theoretical basis and lack of logic in the construction of indicators, based on the national theory of modern western property rights economics, using deductive method, with daily administration, major decision-making, discipline and clean administration, work performance evaluation module, Construct the whole frame of the economic responsibility audit evaluation index of the party and government leadership. On the basis of briefly analyzing the characteristics of economic responsibility audit evaluation of party and government leaders and the logical relationship among evaluation index modules, this paper summarizes the principles of setting specific evaluation indexes for economic responsibility audit of party and government leaders, that is, the principle of logical consistency. The principle of equal emphasis on process and result, the principle of dynamic development and the principle of combining general index and special index provide a reference basis for standardizing the audit of economic responsibility of party and government leaders.
【作者单位】：上海立信会计学院会计与财务学院;
【基金】：上海市教育委员会重点学科建设项目(J51701)
【分类号】：F239.47

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