發(fā)布時(shí)間：2018-10-16 15:41

【摘要】：經(jīng)濟(jì)責(zé)任審計(jì)是改革開放以業(yè),我國政治經(jīng)濟(jì)體制隨市場(chǎng)經(jīng)濟(jì)的發(fā)展而開展起來的,作為一項(xiàng)具有中國特色的、中國獨(dú)有的審計(jì)類型,在維護(hù)國有資產(chǎn)安全完整、加強(qiáng)對(duì)領(lǐng)導(dǎo)干部的監(jiān)督管理、規(guī)范干部行為、維護(hù)財(cái)經(jīng)紀(jì)律等方面起到了重要的作用。在不斷發(fā)展的過程中,經(jīng)濟(jì)責(zé)任審計(jì)也存在許多問題,特別是縣(區(qū))級(jí)行政單位的經(jīng)濟(jì)責(zé)任審計(jì),在實(shí)施過程中,存在著各種各樣的問題和局限性,因此,本文結(jié)合自身從事縣(區(qū))級(jí)政府審計(jì)工作的實(shí)際,以所在區(qū)開展經(jīng)濟(jì)責(zé)任審計(jì)工作為案例,充分運(yùn)用文獻(xiàn)研、歷史分析及案例分析方法,對(duì)縣(區(qū))級(jí)行政單位經(jīng)濟(jì)責(zé)任審計(jì)存在的內(nèi)在局限性及解決途徑進(jìn)行了研究。 首先,主要介紹了本文的研究背景、意義、文獻(xiàn)綜述和研究方法。從現(xiàn)階段我國經(jīng)濟(jì)責(zé)任審計(jì)存在問題開始分析,結(jié)合國外績效審計(jì)相關(guān)文獻(xiàn)、國內(nèi)相關(guān)理論,闡述我國實(shí)行經(jīng)濟(jì)責(zé)任審計(jì)的意義。 其次,采用歷史分析方法,對(duì)我國經(jīng)濟(jì)責(zé)任審計(jì)的產(chǎn)生、拓展和深化進(jìn)行了簡要的闡述,使人們能夠?qū)��?jīng)濟(jì)責(zé)任審計(jì)的歷史有一個(gè)總體把握,并介紹了2005年經(jīng)濟(jì)責(zé)任審計(jì)取得的成績,以及縣(區(qū))級(jí)審計(jì)機(jī)關(guān)進(jìn)行經(jīng)濟(jì)責(zé)任審計(jì)占全國經(jīng)濟(jì)責(zé)任審計(jì)工作的重要地位。 第三,介紹了經(jīng)濟(jì)責(zé)任審計(jì)相關(guān)法律法規(guī)、準(zhǔn)則及指南,對(duì)經(jīng)濟(jì)責(zé)任審計(jì)的法律基礎(chǔ)、實(shí)施依據(jù)以及具體實(shí)施方法、程序等進(jìn)行了介紹。 第四,以縣(區(qū))級(jí)行政單位經(jīng)濟(jì)責(zé)任審計(jì)的現(xiàn)狀為基礎(chǔ),結(jié)合自身經(jīng)濟(jì)責(zé)任審計(jì)經(jīng)驗(yàn),分析了現(xiàn)階段縣(區(qū))級(jí)行政單位經(jīng)濟(jì)責(zé)任審計(jì)存在的“任務(wù)的臨時(shí)性”、“經(jīng)濟(jì)責(zé)任難以界定”、“經(jīng)濟(jì)責(zé)任難以評(píng)價(jià)”、“審計(jì)結(jié)果未能有效利用”四個(gè)方面的內(nèi)在局限性。 第五,在上述分析基礎(chǔ)之上,剖析其原因,主要有：縣(區(qū))級(jí)審計(jì)機(jī)關(guān)獨(dú)立性差、審計(jì)組織地位低、目前考評(píng)方式影響審計(jì)公正、審計(jì)人員難以勝任。 最后,根據(jù)上述幾章的闡述,提出了五個(gè)方面的制度創(chuàng)新建議。
[Abstract]:Economic responsibility audit is developed with the development of market economy and reform and opening up. As a type of audit with Chinese characteristics and unique to China, it maintains the safety and integrity of state-owned assets. Strengthening supervision and management of leading cadres, standardizing cadres' behavior, and maintaining financial and economic discipline have played an important role. In the process of continuous development, there are many problems in the audit of economic responsibility, especially in the audit of economic responsibility of administrative units at the county (district) level. In the process of implementation, there are various problems and limitations. Based on the practice of government audit at county (district) level, this paper makes full use of the methods of literature research, historical analysis and case analysis, taking the economic responsibility audit work in the district as a case study. This paper studies the inherent limitations and solutions of economic responsibility audit in county (district) administrative units. Firstly, this paper introduces the research background, significance, literature review and research methods. From the current stage of China's economic responsibility audit problems began to analyze, combined with foreign performance audit related literature, domestic related theory, expound the significance of economic responsibility audit in our country. Secondly, using the method of historical analysis, this paper briefly expounds the emergence, expansion and deepening of economic responsibility audit in our country, so that people can have a general grasp of the history of economic responsibility audit. It also introduces the achievements of the economic responsibility audit in 2005 and the important position of the county (district) auditing institutions in the national economic responsibility audit work. Thirdly, it introduces the relevant laws and regulations, standards and guidelines of economic responsibility audit, and introduces the legal basis, implementation basis, specific implementation methods and procedures of economic responsibility audit. Fourthly, based on the present situation of the economic responsibility audit of county (district) administrative units, and combining with its own economic responsibility audit experience, this paper analyzes the "temporary task" existing in the economic responsibility audit of county (district) administrative units at the present stage. "Economic responsibility is difficult to define", "economic responsibility is difficult to evaluate", "audit results can not be used effectively" four inherent limitations. Fifthly, on the basis of the above analysis, the main reasons are as follows: the independence of county (district) audit institutions is poor, the status of audit organization is low, the current evaluation mode affects audit fairness, and auditors are not competent. Finally, according to the above-mentioned chapters, the paper puts forward five aspects of institutional innovation proposals.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.47;D630

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本文編號(hào)：2274821