南通市崇川区经济责任审计存在的问题及对策研究

发布时间：2018-05-31 06:20

  本文选题：南通市 + 政府　； 参考：《南京理工大学》2014年硕士论文

【摘要】：经济责任审计是主要用于检查领导干部个人经济责任履行情况的审计模式。开展经济责任审计对于促进我国领导干部廉洁自律,正确履行工作职责,对于从源头上预防和控制腐败具有重要意义,但是在具体实践过程中还存在不少问题,如开展的时间短,可借鉴的经验少等。当然,无论是深化理论和现实发展的要求上,研究经济责任审计都是有必要的。对于南通市崇川区来说,研究好崇川区经济责任审计,对于更好地服务崇川经济社会又好又快发展显得尤为重要。本文的研究内容主要有：第一章绪论,本章主要阐述了论文写作的背景、研究目的和意义,国内外研究现状等。第二章经济责任审计的相关概念与理论,本章中首先对经济责任审计的相关概念进行了界定,然后介绍了公共选择理论和委托代理理论,为下文的展开奠定了理论基础。第三章至第五章南通市崇川区经济责任审计的现状与问题,本章首先介绍了崇川区经济责任审计的现状,以此为基础说明了崇川区经济责任审计过程中存在的问题,并有针对性的分析这些问题出现的成因。第六章国外经济责任审计的经验与启示,本章主要介绍了美国、英国以及澳大利亚等国经济责任审计过程中的经验以及对我国的启示。第七章南通市崇川区经济责任审计的改进对策,本章在以上分析的基础上主要从体制机制、机构设置以及审计手段等方面提出改进措施,力图为崇川区经济责任审计工作的顺利开展提供理论上的指导和实践上的支持。
[Abstract]:The audit of economic responsibility is mainly used to check the performance of individual economic responsibility of leading cadres. It is important to carry out economic responsibility audit to promote our country's leading cadres to be honest and self-discipline, to carry out their duties correctly, to prevent and control corruption at the source, but there are still many problems in the concrete practice. If the development time is short, can draw lessons from the experience less and so on. Of course, it is necessary to study the economic responsibility audit whether it is to deepen the demand of theory and reality development. For Chongchuan District of Nantong City, it is particularly important to study the audit of economic responsibility in Chongchuan District and to better serve the economic and social development of Chongchuan. The main contents of this paper are as follows: the first chapter is introduction, this chapter mainly describes the background, purpose and significance of the paper writing, the current situation of research at home and abroad. In the second chapter, the related concepts and theories of economic responsibility audit are defined firstly, and then the public choice theory and principal-agent theory are introduced, which lays a theoretical foundation for the following. The third to fifth chapters of the current situation and problems of economic responsibility audit in Chongchuan District of Nantong City. Firstly, this chapter introduces the current situation of economic responsibility audit in Chongchuan District, based on which the problems in the process of economic responsibility audit in Chongchuan District are explained. And to analyze the causes of these problems. The sixth chapter introduces the experience and enlightenment of foreign economic responsibility audit. This chapter mainly introduces the experience in the process of economic responsibility audit in the United States, Britain and Australia and its enlightenment to our country. The seventh chapter is the improvement countermeasures of economic responsibility audit in Chongchuan District of Nantong City. Based on the above analysis, this chapter puts forward the improvement measures mainly from the aspects of institutional mechanism, institution setup and audit means, etc. This paper tries to provide theoretical guidance and practical support for the smooth development of economic responsibility audit in Chongchuan district.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.47
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本文编号：1958625