区县党政领导干部任期经济责任审计评价体系研究

发布时间：2018-06-24 08:39

本文选题：区县党政领导 + 经济责任审计　；参考：《西南大学》2008年硕士论文

【摘要】： 目前我国区县党政领导干部任期经济责任审计评价体系的研究尚处于起步阶段,评价体系的建立问题是目前审计工作者、被审计单位、组织人事部门所共同面临的问题。本文通过对区县党政领导干部任期经济责任审计评价背景的分析,在阐述建立评价体系的可行性、现实性和必要性基础上,梳理建立评价体系的难点和应注意到的诸多问题。论文从评价体系建立的内容和评价标准两个方面入手,重点分析了评价体系应从哪些方面建立和正确评价,并采取定量与定性分析相结合,宏观和微观指标相结合等多种方式,对深化和推进建立区县党政领导干部任期经济责任审计评价体系奠定基础。一般来讲,可以采用比较分析和综合分析相结合,在分析研究区县党政领导干部任期经济责任审计评价的同时,引入诸如计划统计、财政财务指标口径及绩效审计、决策审计相关评价指标,综合地进行评价。还可以宏观分析与微观分析相结合,党政领导干部肩负着某个地区、某个部门或某个单位的经济发展和事业发展任务,必须贯彻执行国家的宏观经济政策和社会经济发展计划。因此设置评价体系时,既要立足于反映一个地区的微观经济活动,又要着眼于反映宏观经济政策和宏观发展计划的贯彻执行情况。建立区县党政领导干部任期经济责任审计评价体系面临很多的难点:评价指标中的宏观经济责任界定难,宏观经济责任主要考核国民生产总值、物价与消费指数、社会商品零售总额、劳动就业、资币投放与回笼等经济指标,以现有的审计技术手段和审计机关自身为因素,能够站在宏观经济的高度看问题的人才还很少,再加上外部经济环境的复杂性、多变性,在界定领导干部的宏观经济责任上,尚有一定的难度;确定经济责任的承担者难,有的经济责任属于集体行为,而要把这类责任分解到每个党政领导者就很难划分。领导干部任期经济责任审计要对领导干部任期内的工作业绩、存在问题及应负的责任做出评价,建立科学、规范的审计评价标准对提高审计质量、防范审计风险,有着非常重要的意义:评价体系的建立有利于规范审计操作,既能有效地减少审计人员的主观随意性和盲目性,又能规范审计操作程序,并有利于切实防范审计风险;评价体系的建立有利于统一评价尺度;评价体系的建立有利于量化干部考核,干部管理部门对党政领导干部的考核、任用逐步从偏重于定性考核向量化考核转变;根据经过审定的数据,计算分析相关经济指标,可以为党委和政府宏观经济决策和正确使用干部提供准确、可靠的信息。本文研究的局限性主要是:体系研究方面涉及案例研究较少,后续研究可以从案例分析入手,尝试构建实证分析模型;评价体系主要集中在分项描述评价指标,而描述综合指标较少,后续研究可通过等级制评价、评分制评价等方式进一步完善评价体系。
[Abstract]:Based on the analysis of the background of the evaluation system , this paper analyzes the feasibility , the reality and the necessity of establishing the evaluation system , and analyses the difficulties and the problems that should be noticed in establishing the evaluation system .

Generally speaking , the comparative analysis and comprehensive analysis can be used to analyze and study the auditing and evaluation of economic responsibility of the party and government leading cadres in the district and county . The evaluation can be carried out by introducing the evaluation indexes such as plan statistics , financial financial index caliber and performance auditing and decision - making auditing .

There are many difficulties in establishing the system of auditing and evaluating the economic responsibility of leading cadres in districts and counties . The definition of macro - economic responsibility in the evaluation index is difficult . The macro - economic responsibility mainly evaluates the economic indexes such as gross domestic product ( GDP ) , commodity price and consumption index ( GDP ) , total retail sales volume ( GDP ) , labor employment , fund release and rebate , etc .

The establishment of the evaluation system is conducive to the standardization of auditing operation , which can not only effectively reduce the subjective and blindness of the auditors , but also standardize the auditing operation procedures and help to effectively guard against the audit risks . The establishment of the evaluation system is beneficial to the quantification of the assessment scale ; the establishment of the evaluation system is beneficial to the quantitative assessment ;

The limitation of this paper is that the study of the system involves fewer cases , and the follow - up study can begin with case analysis and try to construct an empirical analysis model . The evaluation system mainly focuses on the evaluation index of the sub - item description , and the comprehensive index is less , and the subsequent study can further improve the evaluation system by means of hierarchy evaluation and scoring system evaluation .
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.47

【参考文献】