Y镇领导干部经济责任审计案例研究

发布时间：2019-01-09 12:05

【摘要】：经济责任审计作为我国独有的一项审计制度,富含中国特色,其固然是审计监督活动中的一种,但拥有特别的意义。通过经济责任审计,不仅可以甄别会计资料的准确性与真实性,还可以在一定程度上保护财产的完整与安全,并归纳、判断、评价出经营管理者拥有的管理权利,以及权利行使情况等。所以从广义的角度出发,其他各种形式的审计都可以归结到经济责任审计中来。在本文中,我选取了狭义的概念,针对国家政府机关中党政主要领导干部在任职期满时离任审计来进行系统研究。近些年来,国家对领导干部经济责任审计重视程度逐年增强,使得经济责任审计成为日常审计活动中不可或缺的一部分。随着实践经验的不断积累,对于经济责任审计理论体系的研究也向纵深方向发展。但从目前来看,对于乡镇这一层面,领导干部经济责任审计研究还停留在较浅层面,没有创新理论的研究。乡镇是可以显现社会经济功能的较小单元,乡镇的领导干部作为底层政府的主要负责人,其经济责任的履行情况直接影响了当地的经济发展、社会和谐与民生改善,所以本文选取的审计研究方向具有重要意义。结合笔者自身在经济责任审计工作中的经验,选取基层视角,以Y镇党委书记C经济责任审计为案例,通过对该领导在任职期间履行经济责任情况进行审计研究,对案例进行剖析、归纳和总结,并联系当前的新形势寻找乡镇领导干部经济责任审计存在的问题。同时结合相关理论研究,找到解决问题的主要对策。希冀通过本文的论述,对乡镇领导干部经济责任审计的发展和完善起到一定的推动作用。
[Abstract]:As a unique audit system in China, economic responsibility audit is rich in Chinese characteristics, although it is one of the audit supervision activities, but it has special significance. Through economic responsibility audit, not only the accuracy and authenticity of accounting data can be identified, but also the integrity and safety of property can be protected to a certain extent, and the management rights of managers can be summed up, judged and evaluated. And the exercise of rights, etc. Therefore, from a broad perspective, other forms of auditing can be summed up in the audit of economic responsibility. In this paper, I select the narrow sense of the concept, the main leading cadres in the national government organs at the expiration of the term of office audit to carry out a systematic study. In recent years, the government pays more attention to the leading cadres' economic responsibility audit year by year, which makes the economic responsibility audit become an indispensable part of the daily audit activities. With the accumulation of practical experience, the research on the theoretical system of economic responsibility audit also develops in depth. However, at present, the study of economic responsibility audit of leading cadres is still on the superficial level, and there is no innovation theory. Villages and towns are smaller units that can show social and economic functions. As the main responsible persons of the bottom government, the implementation of their economic responsibilities directly affects the local economic development, social harmony and improvement of the people's livelihood. So the audit research direction selected in this paper is of great significance. Combined with the author's own experience in the audit of economic responsibility, this paper selects the grass-roots perspective and takes the audit of the economic responsibility of the Party Secretary of Y Town as a case study through the audit of the leader's performance of economic responsibility during his term of office. This paper analyzes, sums up and summarizes the cases, and looks for the problems existing in the audit of township leading cadres' economic responsibility in light of the current new situation. At the same time, combined with relevant theoretical research, to find out the main solutions to the problem. It is hoped that this paper will promote the development and perfection of economic responsibility audit of township leading cadres.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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