国家治理视角下地方党政主要领导干部经济责任审计研究
发布时间：2018-07-17 06:44
【摘要】：党的十八大以来,对全面深化改革提出了新的要求,结合经济社会发展的总体目标和推进依法治国的内在需要,提出了不同以往的新思路和新论断,出台了许多新举措,自此我国的国家治理开启了新的篇章,明确了对权利的制约和监督机制,促进了树立正确政绩观念,推动了经济社会持续健康的发展。与此同时,原审计长刘家义将国家审计的作用和目标由“免疫系统”论进一步延伸到“国家治理”,这意味着当前领导干部经济责任审计也必须及时调整审计内容和重点,适应新形势、新任务、新要求。准确把握国家审计与国家治理的关系,其中一个重要抓手就是研究地方党政主要领导干部经济责任审计与国家治理的作用关系,深入专题研究,提出更加适应新历史阶段的理论和实现路径,体现了我国国家审计不仅关注审计监督职能,还更多的关注审计工作向高层次、多领域拓展的宽阔视野,体现了积极探索现代审计之路,研究转型升级之道,更好地适应国家治理需要的政治自觉。本文从国家治理的角度,对地方党政主要领导干部经济责任审计进行探索和研究,本文一共分为六个部分:第一部分论述相关课题研究的背景及意义、国内外相关研究的现状,着重点明本次研究运用的主要方法及创新;第二部分概述经济责任审计基本理论,并进行其与国家治理影响机理研究;第三部分回顾了我国经济责任审计的发展历史,分析了所面临的困境;第四部分以经济责任审计服务国家治理为出发点,运用专家打分法、计算变异系数法、层次分析法等研究方法,构建行之有效的评价指标体系,解决目前审计评价结果差异问题;第五部分以国家治理的视角,提出文中所指出的困境的解决路径;第六部分列举了宁夏审计在地方党政主要领导干部经济责任审计中的具体实践,并以A市Z市长的任期经济责任审计中评价指标的运用,对本研究构建的实现路径与评价指标体系进行了实证分析,表明此次构建的路径与评价指标具有实用性与前瞻性。应该说,地方党政主要领导干部经济责任审计服务于国家治理的探索,刚刚破题。由于这项工作的特殊性,国家审计机关的研究也只能改进技术层面的问题,有关经济责任审计体制、机制问题,一些观点多有涉及,但解决实质问题,确实需要国家政治层面的重视,需要高层改革和有关部门的政治协商。尽管如此,我们的讨论仍然是有积极意义的,毕竟有了可以探讨的思路和见地,只要我们坚持不懈的进行努力,总会逐步接近我们研究目的和追求目标。
[Abstract]:Since the 18th National Congress of the Party, it has put forward new requirements for comprehensively deepening reform, combined with the overall goal of economic and social development and the inherent need to promote the rule of law, has put forward new ideas and new judgments different from previous ones, and has issued many new measures. Since then, the governance of our country has opened a new chapter, defined the restriction and supervision mechanism to the rights, promoted the establishment of the correct view of political achievement, and promoted the sustained and healthy development of the economic society. At the same time, former Auditor-General Liu Jiayi further extended the role and objectives of state audit from the theory of "immune system" to "governance of the country," which means that the current economic responsibility audit of leading cadres must also adjust the audit contents and priorities in a timely manner. Adapt to the new situation, new tasks, new requirements. To accurately grasp the relationship between state audit and state governance, one of the important tasks is to study the role of the economic responsibility audit of the leading cadres of local party and government and the governance of the country, and to conduct in-depth research on special topics. This paper puts forward the theory and realization path that adapts to the new historical stage, which reflects the broad vision that our country audit not only pays attention to the audit supervision function, but also pays more attention to the audit work to the high level and the multi-domain expansion. It reflects the political consciousness of actively exploring the road of modern auditing, studying the way of transformation and upgrading, and better adapting to the needs of national governance. From the angle of national governance, this paper explores and studies the economic responsibility audit of the main leading cadres of the local party and government. This paper is divided into six parts: the first part discusses the background and significance of the research on related topics, the current situation of the relevant research at home and abroad. The second part summarizes the basic theory of economic responsibility audit and studies its influence mechanism with national governance. The third part reviews the development history of economic responsibility audit in China. The fourth part takes the economic responsibility audit as the starting point to serve the governance of the country, uses the expert scoring method, the coefficient of variation method, the analytic hierarchy process and other research methods to construct an effective evaluation index system. The fifth part, from the perspective of national governance, puts forward the solutions to the difficulties pointed out in this paper. The sixth part enumerates the concrete practice of Ningxia audit in the economic responsibility audit of the main leading cadres of the local party and government, and applies the evaluation index in the economic responsibility audit of Z mayor of A city. The realization path and evaluation index system constructed in this study are empirically analyzed, and the results show that the path and evaluation index constructed in this study are practical and forward-looking. It should be said that the main local party and government leading cadres economic responsibility audit service in the exploration of national governance, just break the problem. Because of the particularity of this work, the research of the state audit institutions can only improve the technical aspects. Some viewpoints on the audit system and mechanism of economic responsibility have been involved, but they have solved the substantive problems. It really needs national political attention, high-level reform and political consultation. Nevertheless, our discussion is still of positive significance. After all, there are ideas and insights that can be explored. As long as we make unremitting efforts, we will always gradually approach our research goal and pursue our goal.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47
本文编号：2129453
[Abstract]:Since the 18th National Congress of the Party, it has put forward new requirements for comprehensively deepening reform, combined with the overall goal of economic and social development and the inherent need to promote the rule of law, has put forward new ideas and new judgments different from previous ones, and has issued many new measures. Since then, the governance of our country has opened a new chapter, defined the restriction and supervision mechanism to the rights, promoted the establishment of the correct view of political achievement, and promoted the sustained and healthy development of the economic society. At the same time, former Auditor-General Liu Jiayi further extended the role and objectives of state audit from the theory of "immune system" to "governance of the country," which means that the current economic responsibility audit of leading cadres must also adjust the audit contents and priorities in a timely manner. Adapt to the new situation, new tasks, new requirements. To accurately grasp the relationship between state audit and state governance, one of the important tasks is to study the role of the economic responsibility audit of the leading cadres of local party and government and the governance of the country, and to conduct in-depth research on special topics. This paper puts forward the theory and realization path that adapts to the new historical stage, which reflects the broad vision that our country audit not only pays attention to the audit supervision function, but also pays more attention to the audit work to the high level and the multi-domain expansion. It reflects the political consciousness of actively exploring the road of modern auditing, studying the way of transformation and upgrading, and better adapting to the needs of national governance. From the angle of national governance, this paper explores and studies the economic responsibility audit of the main leading cadres of the local party and government. This paper is divided into six parts: the first part discusses the background and significance of the research on related topics, the current situation of the relevant research at home and abroad. The second part summarizes the basic theory of economic responsibility audit and studies its influence mechanism with national governance. The third part reviews the development history of economic responsibility audit in China. The fourth part takes the economic responsibility audit as the starting point to serve the governance of the country, uses the expert scoring method, the coefficient of variation method, the analytic hierarchy process and other research methods to construct an effective evaluation index system. The fifth part, from the perspective of national governance, puts forward the solutions to the difficulties pointed out in this paper. The sixth part enumerates the concrete practice of Ningxia audit in the economic responsibility audit of the main leading cadres of the local party and government, and applies the evaluation index in the economic responsibility audit of Z mayor of A city. The realization path and evaluation index system constructed in this study are empirically analyzed, and the results show that the path and evaluation index constructed in this study are practical and forward-looking. It should be said that the main local party and government leading cadres economic responsibility audit service in the exploration of national governance, just break the problem. Because of the particularity of this work, the research of the state audit institutions can only improve the technical aspects. Some viewpoints on the audit system and mechanism of economic responsibility have been involved, but they have solved the substantive problems. It really needs national political attention, high-level reform and political consultation. Nevertheless, our discussion is still of positive significance. After all, there are ideas and insights that can be explored. As long as we make unremitting efforts, we will always gradually approach our research goal and pursue our goal.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47
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