乡镇长经济责任审计评价方法研究

发布时间：2018-05-12 12:05

本文选题：乡镇长 + 经济责任审计　；参考：《河南大学》2008年硕士论文

【摘要】： 经济责任审计是伴随着我国经济体制和政治体制改革发展起来的,它对加强干部监督和管理,促进领导干部廉洁自律,从机制和源头上预防和治理腐败等方面有着重要作用。乡镇作为我国最基层的一级政府,负有发展区域经济,直接领导农民致富的历史重任,因此乡镇长的经济责任非常重大。如何科学地鉴定与评价乡镇长经济责任的履行情况,关系到乡镇长经济责任审计工作的全局。然而由于种种原因,到目前为止乡镇长经济责任审计评价还没有一套科学化的评价方法。因此本文对乡镇长经济责任审计评价方法进行研究,以期建立一套科学的评价方法,为推动经济责任审计的健康发展提供一些理论支持。本文从理论与实务的角度,采取规范研究和案例分析相结合的方法,通过理论分析及对现行乡镇长经济责任审计评价方法的研究,结合我国乡镇的镇情提出了用模糊聚类分析方法对乡镇长的经济责任审计进行评价,并用案例验证了本评价方法的科学性和有效性。这种评价方法可以在一定程度上克服现行方法的缺点,从而使评价结果更加准确。还可以对各个乡镇长在某一方面的业绩进行评价,发现是哪个方面的原因导致乡镇长经济责任审计综合评价结果滞后,找出问题所在,提出具体审计建议,促使乡镇长有针对性地加以改进,更好地履行职责权限范围内的经济责任,同时提高审计结果的利用。论文共分五个部分:首先是导论。主要是介绍本文的研究背景和意义、研究的基本方法和论文的框架。第二部分为基本理论问题。从委托代理、人本管理和权责一致理论的角度对经济责任审计的产生和发展进行理论分析,论述了经济责任审计是解决委托代理问题的一种有效途径;政府经济责任审计在国家权力委托代理关系中起了激励与监督作用;领导干部经济责任审计是人本管理理论在干部监督管理中的应用。第三部分是经济责任审计相关研究综述。通过对经济责任审计的理论定位、评价问题,乡镇长经济责任审计内容、评价方法的综述,提出对乡镇长进行经济责任审计评价的模糊聚类分析法。第四部分是乡镇长经济责任审计评价方法的构建及案例分析。本章主要论述乡镇领导干部的特点,经济责任审计评价在实践中存在的主要问题及解决办法,乡镇长经济责任审计评价指标体系,乡镇长经济责任审计评价的模糊聚类分析方法及案例分析。案例分析中根据A县审计局的调查数据运用模糊聚类分析法对乡镇长经济责任审计进行评价,该评价结果与A县审计局的的审计评价结果一致,验证了本研究审计综合评价模型的科学性与效用性。最后是对本文研究的结论、局限性及未来研究展望。
[Abstract]:With the development of economic and political system reform, economic responsibility audit plays an important role in strengthening cadre supervision and management, promoting leading cadres' integrity and self-discipline, and preventing and controlling corruption from mechanism and source. As the first level government of our country, township has the historical responsibility of developing regional economy and leading peasants to get rich directly. Therefore, the economic responsibility of township chief is very great. How to scientifically identify and evaluate the performance of township chief's economic responsibility is related to the overall situation of township chief's economic responsibility audit. However, for various reasons, so far, there is not a scientific evaluation method for the economic responsibility audit of township chief. Therefore, this paper studies the evaluation method of township chief's economic responsibility audit, in order to establish a set of scientific evaluation methods, and provide some theoretical support for promoting the healthy development of economic responsibility audit. From the angle of theory and practice, this paper adopts the method of combining normative research with case analysis, through the theoretical analysis and the research on the current evaluation method of township chief's economic responsibility audit. Combined with the township situation in our country, this paper puts forward the method of fuzzy cluster analysis to evaluate the economic responsibility audit of the township chief, and verifies the scientific and effective evaluation method with a case study. This evaluation method can overcome the shortcomings of the current method to some extent and make the evaluation results more accurate. We can also evaluate the performance of each township chief in a certain area, and find out which causes the comprehensive evaluation results of the township chief's economic responsibility audit lag behind, find out where the problem lies, and put forward specific audit recommendations. It urges the township chief to improve it so as to better fulfill the economic responsibility within the scope of responsibility and authority, and at the same time to improve the utilization of audit results. The paper is divided into five parts: first, the introduction. This paper mainly introduces the research background and significance, research methods and the framework of the paper. The second part is the basic theory. From the angle of principal-agent, human-oriented management and the consistent theory of power and responsibility, this paper makes a theoretical analysis on the emergence and development of economic responsibility audit, and discusses that economic responsibility audit is an effective way to solve the principal-agent problem. Government economic responsibility audit plays an incentive and supervisory role in the principal-agent relationship of state power, and leading cadres' economic responsibility audit is the application of humanistic management theory in cadre supervision and management. The third part is the economic responsibility audit related research summary. Based on the theoretical orientation, evaluation problems, contents and evaluation methods of economic responsibility audit of township chief, this paper puts forward a fuzzy cluster analysis method for economic responsibility audit evaluation of township chief. The fourth part is the construction and case analysis of the evaluation method of township chief economic responsibility audit. This chapter mainly discusses the characteristics of township leading cadres, the main problems and solutions in the practice of economic responsibility audit evaluation, and the evaluation index system of township chief economic responsibility audit. The fuzzy cluster analysis method and case analysis of economic responsibility audit evaluation of township chief. In the case analysis, according to the investigation data of the Audit Bureau of A County, the economic responsibility audit of the township chief is evaluated by using fuzzy cluster analysis. The evaluation results are consistent with the audit evaluation results of the audit bureau of A county. It verifies the scientific and utility of the comprehensive evaluation model of audit in this study. Finally, the conclusion, limitation and future research prospect of this paper are given.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.47

【引证文献】