我国经济责任审计的法律问题及规范化建设

发布时间：2018-05-31 01:07

本文选题：经济责任审计 + 法律　；参考：《华东政法大学》2008年硕士论文

【摘要】： 经济责任审计是我国特有的审计监督形式,是加强对领导干部权力制约和监督、完善社会主义政治文明的一项重要制度。经济责任审计的开展有利于促进政府管理水平和企业经营决策水平的提高,是加强干部监督管理、预防和治理腐败、推进党风廉政建设的重要手段,审计结果更是正确评价和选用干部的重要依据。经过多年的发展,经济责任审计已经成为我国审计工作的重要组成部分,社会各界对经济责任审计理论和实践问题的关注和讨论也日趋激烈。由于经济责任审计在法律法规、理论制度和实践操作中存在薄弱环节,从一定程度上制约了审计的发展和监督制约作用的发挥。本文的目的是希望通过对我国经济责任审计理论和实践的研究,找出审计开展中存在的法律法规问题,在借鉴国外绩效审计经验的基础上,提出相应的建议,为我国经济责任审计法律体系的完善提供一些参考,以更好的发挥审计监督职能。论文从经济责任审计的实际操作中出发,对当前我国经济责任审计的发展现状进行研究,分析此类审计中存在的问题及亟待完善之处,并通过借鉴西方发达国家绩效审计的成功经验,提出建立健全经济责任审计的法律规范化建设的构想,从法律层面来探讨解决审计实务中的问题。由于经济责任审计发展的不成熟,在理论和实践方面还存在缺陷,主要表现为在审计理论上未形成规范化体系,缺乏完善的审计法律法规,在审计对象的确定、责任界定评价等方面没有适应目前审计需要的统一立法；缺乏统一的审计操作指南,对审计内容、对象、程序、方法等没有统一的标准；缺乏科学的评价指标体系,经济责任界定标准不明确,难以统一、科学的评价领导干部等。通过对经济责任审计实践的研究分析,本文认为,要完善经济责任审计的法律规范化建设,关键需要完成以下三方面的工作：一是要完善经济责任审计的法律法规和制度建设,通过制度一部具有实践指导意义的《经济责任审计法》或者《经济责任审计条例》,切实保障审计工作的独立性、确保审计的公平、公开和公正。二是制定和完善我国经济责任审计的实施规范,进一步明确审计对象和内容,规范审计程序。三是建立健全经济责任审计评价体系,形成一套既相对统一又结合各地实际的科学的评价体系。
[Abstract]:The audit of economic responsibility is a special form of audit supervision in our country. It is an important system to strengthen the restriction and supervision on the power of leading cadres and to perfect the socialist political civilization. The development of economic responsibility audit is conducive to the improvement of the level of government management and enterprise management, and is an important means to strengthen the supervision and management of cadres, to prevent and control corruption, and to promote the building of a clean and honest party. Audit results are an important basis for correct evaluation and selection of cadres. After years of development, economic responsibility audit has become an important part of the audit work in our country, and the theory and practice of economic responsibility audit have been paid more and more attention and discussion from all walks of life. Due to the weakness of economic responsibility audit in laws and regulations, theoretical system and practice, the development of audit and the function of supervision and restriction are restricted to a certain extent. The purpose of this paper is to study the theory and practice of economic responsibility audit in our country, to find out the problems of laws and regulations existing in the audit, and to put forward corresponding suggestions on the basis of drawing lessons from the experience of foreign performance audit. It provides some references for the perfection of the legal system of economic responsibility audit in order to give full play to the function of audit supervision. Starting from the actual operation of economic responsibility audit, this paper studies the current development of economic responsibility audit in China, and analyzes the problems existing in this kind of audit and its urgent need to be perfected. Based on the successful experience of performance audit in western developed countries, this paper puts forward the idea of establishing and perfecting the legal standardization of economic responsibility audit, and discusses the problems in auditing practice from the legal level. Because of the immature development of economic responsibility audit, there are still some defects in theory and practice, such as the lack of standardized system in audit theory, the lack of perfect audit laws and regulations, and the determination of audit object. There is no uniform legislation to meet the needs of the current audit; there is no uniform standard for audit contents, objects, procedures, methods, etc.; there is no scientific evaluation index system. Economic responsibility definition criteria are unclear, difficult to unify, scientific evaluation of leading cadres and so on. Based on the research and analysis of the practice of economic responsibility audit, this paper holds that in order to perfect the legal standardization construction of economic responsibility audit, the following three aspects of work should be completed: first, to perfect the law, regulations and system construction of economic responsibility audit, The audit law of economic responsibility or the regulations on auditing of economic responsibility are adopted to ensure the independence of audit work and ensure the fairness, openness and impartiality of audit. The second is to establish and perfect the implementation standard of economic responsibility audit in our country, to further clarify the audit object and content, and to standardize the audit procedure. Third, establish and perfect the evaluation system of economic responsibility audit, and form a scientific evaluation system which is both relatively unified and combined with the actual situation in various places.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.27;D922.29

【引证文献】