经济责任审计与结果运用问题研究
发布时间：2018-08-31 14:52
【摘要】： 经济责任审计是伴随我国政治、经济体制改革的不断深入而发展起来的一项审计制度。自1999年开展对领导干部任期经济责任审计以来，各地审计机关积极探索实践，在规范权力使用、推动依法行政、从源头上治理腐败和为组织人事部门考核任用领导干部提供依据等方面发挥了积极作用，引起社会广泛关注。经过多年实践，经济责任审计工作也暴露出一些问题，如审计评价不够规范，审计项目安排缺乏管理，审计质量不高，审计结果运用效果不够理想等问题。 本文在总结多年来经济责任审计工作实践的基础上，对当前经济责任审计工作中存在的问题从审计和结果运用两个方面进行分析。运用SWOT分析工具，对影响经济责任审计及结果运用的各种因素进行剖析，探究制约经济责任审计发展的瓶颈因素，寻求如何扬长避短、最大限度发挥经济责任审计作用的途径。运用公共财政和公共管理理论知识，分析受托经济责任和委托审计的本质要求，结合当前我国建设和谐社会和落实科学发展观的需要，就如何进一步提升经济责任审计质量和结果运用水平提出对策建议。
[Abstract]:Economic responsibility audit is an audit system developed with the deepening of political and economic system reform in our country. Since the economic responsibility audit of leading cadres was carried out in 1999, audit institutions in various localities have actively explored the practice of standardizing the use of power and promoting administration according to law. It has played an active role in controlling corruption at the source and providing the basis for organizing personnel departments to assess and appoint leading cadres, which has aroused widespread concern of the society. After many years of practice, some problems have been exposed in the audit of economic responsibility, such as inadequate audit evaluation, lack of management of audit project arrangement, low audit quality, insufficient application of audit results and so on. On the basis of summing up the practice of economic responsibility audit for many years, this paper analyzes the problems existing in the current economic responsibility audit from two aspects: audit and result application. By using the SWOT analysis tool, this paper analyzes the various factors that affect the economic responsibility audit and the application of the results, probes into the bottleneck factors that restrict the development of the economic responsibility audit, and explores the ways of how to promote the advantages and avoid the weaknesses and maximize the role of the economic responsibility audit. By using the theoretical knowledge of public finance and public management, this paper analyzes the essential requirements of entrusted economic responsibility and entrusted audit, and combines with the needs of building a harmonious society and implementing the scientific development view in our country at present. Suggestions on how to further improve the quality of economic responsibility audit and the level of application of results are put forward.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.47
本文编号：2215322
[Abstract]:Economic responsibility audit is an audit system developed with the deepening of political and economic system reform in our country. Since the economic responsibility audit of leading cadres was carried out in 1999, audit institutions in various localities have actively explored the practice of standardizing the use of power and promoting administration according to law. It has played an active role in controlling corruption at the source and providing the basis for organizing personnel departments to assess and appoint leading cadres, which has aroused widespread concern of the society. After many years of practice, some problems have been exposed in the audit of economic responsibility, such as inadequate audit evaluation, lack of management of audit project arrangement, low audit quality, insufficient application of audit results and so on. On the basis of summing up the practice of economic responsibility audit for many years, this paper analyzes the problems existing in the current economic responsibility audit from two aspects: audit and result application. By using the SWOT analysis tool, this paper analyzes the various factors that affect the economic responsibility audit and the application of the results, probes into the bottleneck factors that restrict the development of the economic responsibility audit, and explores the ways of how to promote the advantages and avoid the weaknesses and maximize the role of the economic responsibility audit. By using the theoretical knowledge of public finance and public management, this paper analyzes the essential requirements of entrusted economic responsibility and entrusted audit, and combines with the needs of building a harmonious society and implementing the scientific development view in our country at present. Suggestions on how to further improve the quality of economic responsibility audit and the level of application of results are put forward.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.47
【引证文献】
相关期刊论文 前2条
1 张艳华;;任期经济责任审计质量研究[J];产业与科技论坛;2010年04期
2 吴瑞勤;孟祥霞;;基于经济责任审计的政府问责制体系的构建[J];财会研究;2009年07期
相关硕士学位论文 前6条
1 刘翠;国有企业领导干部任期经济责任审计问题研究[D];暨南大学;2008年
2 李婷婷;管理者经济责任审计问题研究[D];东北师范大学;2009年
3 熊国飞;国企经营者任期经济责任审计评价的研究[D];华东交通大学;2009年
4 杨继光;事业单位领导任期经济责任审计评价研究[D];云南大学;2010年
5 田艳霞;乡镇领导干部经济责任审计问题探讨[D];江西财经大学;2012年
6 于璇;大连中山区基层管理者经济责任审计流程研究[D];大连理工大学;2013年
，本文编号：2215322
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