行政领导任期经济责任审计评价方法研究

发布时间：2018-05-19 15:33

本文选题：行政领导 + 经济责任审计　；参考：《吉林大学》2008年硕士论文

【摘要】： 在全面推进我国社会主义现代化建设的进程中,为了加强对行政领导干部的监督管理,从源头上预防与治理腐败,促进领导干部廉洁自律,全面履行经济职责,依法、合理、有效地分配与使用国家资金,行政领导干部任期经济责任审计应运而生。随着我国经济体制改革和干部人事制度改革的进一步深化,如何更好的发挥行政领导任期审计在干部考核、监管工作中的作用,对这一问题的研究具有重要的理论与现实意义。本文采用理论与实际相结合、定性与定量相结合的系统分析方法,构建的行政领导干部任期经济责任审计综合评价模型达到了设计要求,既克服了现有评价方法的缺陷,具有理论价值,而且层次分明,操作性强,具有很大的实际运用价值。这一研究将为加强对行政领导干部监督和管理更好的服务,为规范行政领导干部任期经济责任审计监督机制提供指导,为充实这一审计理论提供参考。
[Abstract]:In the process of comprehensively promoting China's socialist modernization drive, in order to strengthen the supervision and management of administrative leading cadres, to prevent and control corruption at the source, to promote leading cadres' integrity and self-discipline, to fully perform their economic duties, and to comply with the law and rationally, Effective allocation and use of state funds, the term of administrative leadership cadres economic responsibility audit came into being. With the further deepening of the reform of economic system and cadre and personnel system, it is of great theoretical and practical significance to study how to give full play to the role of administrative leadership audit in cadre assessment and supervision. In this paper, the system analysis method combining theory and practice, qualitative and quantitative analysis is adopted, and the comprehensive evaluation model of economic responsibility audit of administrative leading cadres' tenure meets the design requirements, which overcomes the defects of existing evaluation methods. Has the theory value, and the stratification is clear, the operation is strong, has the very big practical application value. This study will provide guidance for strengthening the supervision and management of administrative leading cadres, standardizing the audit and supervision mechanism of economic responsibility for the tenure of administrative leading cadres, and providing a reference for enriching the audit theory.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.47

【引证文献】