基于国家治理的县级党政领导干部经济责任审计研究

发布时间：2018-09-18 17:43

【摘要】：2O世纪9O年代后，“治理”被广泛应用于政治经济社会的各个领域。治理打破了传统的国家和社会管理模式，其强调的是多元化、多角度、全方位的管理。作为国家治理工具之一的国家审计，在国家治理过程中发挥着不可替代的作用。经济责任审计是国家审计参与国家治理最直接有效的切入点。本文仅以经济责任审计中的县级党政领导干部经济责任审计作为研究对象，是为了从对基层地方党政领导干部经济责任审计如何更有效地促进国家治理方面进行研究剖析，从而为更好地服务地方经济社会的发展，完善国家治理作一些有益的尝试和思考。本文首先介绍了课题研究的背景、意义，国内外研究现状，研究方法，研究内容，，研究路径，课题的创新点。其次，从国家治理的视角对县级党政领导干部经济责任审计进行了深入分析和研究，在总结国内外有关国家治理和经济责任审计理论的基础上，论述了国家治理与县级党政领导干部经济责任审计之间的内在关系。从分析我国县级党政领导干部经济责任审计的现状、问题入手，提出在国家治理的框架下，构建县级党政领导干部经济责任审计基本的模式，并且提出了县级党政领导干部经济责任审计服务国家治理的制度措施。最后对本文的研究做了总结归纳并提出后续研究的建议及方向。本文在国家治理视角下，对县级党政领导干部经济责任审计的理论和实践进行的尝试性研究，课题本身的研究角度在国家治理理论和实践方面具有一定的创新性。在分析县级党政领导干部经济责任审计历史沿革，以及县级党政领导干部经济责任审计存在的问题及原因，提出的县级党政领导干部经济责任审计服务于国家治理，应改革与创新现有的审计模式，构建基于国家治理的县级党政领导干部经济责任审计基本模式，具有一定的实践指导意义。提出的县级党政领导干部经济责任审计有效服务于国家治理制度措施，为提高审计的服务职能做了一些有益的思考。本文既有实践的探索，也有理论的尝试，内容尽管还不够丰满，但开启了一扇经济责任审计服务于国家治理的大门，在这方面，更深入的研究还有待后续大家共同努力。
[Abstract]:After the 1990s, governance has been widely used in various fields of political, economic and social. Governance has broken the traditional mode of state and social management, emphasizing diversified, multi-angle and all-round management. As one of the tools of state governance, state audit plays an irreplaceable role in the process of state governance. Responsibility audit is the most direct and effective entry point for state auditing to participate in state governance. This paper only takes the economic responsibility audit of county-level Party and government leading cadres as the research object, in order to study and analyze how the economic responsibility audit of grass-roots local Party and government leading cadres can promote state governance more effectively. In order to better serve the local economic and social development, and improve the state governance to make some useful attempts and thinking.
Firstly, this paper introduces the background, significance, research status at home and abroad, research methods, research contents, research paths, innovation of the subject. Secondly, from the perspective of national governance, the paper makes a thorough analysis and Research on the economic responsibility audit of county-level party and government leading cadres, and summarizes the relevant national governance and economic responsibility audit theories at home and abroad. On the basis of the theory, this paper discusses the internal relationship between the state governance and the economic responsibility audit of the leading cadres of the Party and government at the county level, analyzes the present situation and problems of the economic responsibility audit of the leading cadres of the Party and government at the county level, puts forward the basic model of the economic responsibility audit of the leading cadres of the Party and government at the county level under the framework of the state governance, and puts forward the basic model of the economic responsibility audit of the leading cadres Finally, this paper summarizes the research and puts forward the suggestions and directions for the follow-up study.
From the perspective of national governance, this paper makes a tentative study on the theory and practice of the economic responsibility audit of the leading cadres of the Party and government at the county level. The research angle of the subject itself is innovative in the theory and practice of national governance. It analyzes the historical evolution of the economic responsibility audit of the leading cadres of the Party and government at the county level and the leading cadres of the Party and government at the county level. The problems and reasons of the economic responsibility audit of the Ministry of CPC have been pointed out. The economic responsibility audit of the leading cadres of the Party and government at the county level has been put forward to serve the state administration. The existing audit model should be reformed and innovated, and the basic model of the economic responsibility audit of the leading cadres of the Party and government at the county level based on the State Administration should be constructed. Leading cadres'economic responsibility audit effectively serves the national governance system and measures, and has done some useful thinking to improve the service function of auditing. This article has both practical exploration and theoretical attempt. Although the content is not full enough, it opens a door for economic responsibility audit to serve the national governance. In this respect, more in-depth research is carried out. We still need to work together in the future.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.47

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