政府经济责任审计评价问题研究
发布时间：2019-06-03 01:03
【摘要】： 任期经济责任审计是我国改革开放过程中形成的一种审计制度，是指国家审计机关依法对党政领导干部或国有及国有控股企业的领导人任职期间所在部门单位财政财务收支活动的真实、合法、效益以及领导干部个人履行经济责任，遵守财经法纪廉洁自律情况进行的监督、鉴证和评价活动。自上个世纪八十年代中期开展以来，，任期经济责任审计在维护国家财经法纪，加强对领导干部经济行为的监督，推动党风廉政建设方面，发挥了积极的作用。但实践中存在的问题仍比较突出。本文采用理论研究与实证研究相结合的方法，对党政领导干部任期经济责任审计问题进行了研究。研究结果如下： 1．党政领导干部任期经济责任审计中存在问题的表现及成因：(1)任期经济责任审计评价难。由于党政领导干部履行职责的多重性、工作的特殊性，决定其任期经济责任的复杂性。如何恰当评价经济责任是当前审计工作面临的一个难题，其集中表现在经济责任审计的内容范围界定难，任期经济责任界定难，以及建立统一的经济责任评价指标体系难。(2)为审计执行主体的审计人员的执业行为、职业操守和业务能力直接影响审计工作的质量。审计人员作为“社会人”，只可能是有限理性的经济人，同样存在着由于信息不对称而导致的代理人逆向选择和道德风险问题；其次，受现有审计资源的限制，国家审计机关工作人员面对经济责任审计任务重、时间紧，很难提供高质量的审计报告。且受多种条件的限制，国家审计机关目前还无法更有效地利用社会审计和内部审计人员的工作；再者，受审计人员职业素养、业务能力的限制，也降低了审计工作的效率，同时也影响到审计工作质量。(3)任期经济责任审计难以形成制度化。“先离任、后审计”的滞后审计现象，削弱了审计监督职能；(4)审计结果运用的不透明性也影响了审计报告作用的发挥。审计结果的不公开不透明，审计结果的运用缺乏标准，不利于将群众监督与审计监督结合起来；也不利于审计人员在群众监督下，不循私情、客观公正地实施审计，发表审计意见。 2．解决当前任期经济责任审计中存在的问题，逐步规范审计工作，具体对策如下：(1)正确认识任期经济责任审计的作用和定位问题。审计定位的偏差，会影响审计范围、内容的界定，并影响审计评价的客观性、公正性；审计机关依据法律、法规，就审计过的事项，对领导干部履行经济责任的情况做出客观、全面的审计评价，是审计的基本职责。(2)不同类型的领导干部原则上应确定不同的审计内容和重点，如依据各地经济发展水平、领导干部的行政级别、地方党委和政府对干部的特殊要求和管理内容及被审计者所在单位的经济性质、业务特点等确定审计的内容和重点。(3)针对目前经济责任审计任务重，审计资源稀缺的矛盾，可以通过给审计机 ＆Aj1AfKflf4kR＃HX 关增加一定数量的编制；通过培训提高审计人员的业务能力和政治素质；制定和完 善相关的审计纪律，规范审计人员的行为，确保依法审计。（4逐步建立任期经济 责任审计评价指标体系。各地可依据自身特点，设立一定的评价指标，以衡量和指 导审计人员的工作。m坚持离任审计和任中审计相结合，建立任期经济责任审计 制度；…）建立建全经济责任审计质量管理和控制体系，坚持项目审计质量责任制、 审计复核制、项目质量检查制，坚持审计组长负责制等。（）规范经济责任审计 程序。审计人员在执业过程中应严格遵守法律规定的审计程序和审计要求，独立发 表审计意见和出具审计结果报告，搞好任期经济责任审计与日常财政财务收支审计 的结合。。 3．研究结果表明，要解决当前党政领导干部经济责任审计评价难的问题，应采 取以下主要措施：一、完善相关的法律法规。地方政府可依据本地方社会、政治、 经济、文化等发展状况，制定一些补充措施和办法，尽可能减少和解决审计无法可 依、无据可查的状况，变被动为主动；二、完善审计质量管理和控制，确保审计执 法力度到位，执法行为规范。三、严格执行审计程序。
[Abstract]:The audit of the term economic responsibility is an audit system formed in the process of the reform and opening-up of our country, which means the real, legal, The benefit and the leaders of the leading cadres shall carry out their economic responsibility, and comply with the supervision, authentication and evaluation activities conducted by the financial and financial law and the discipline of low-quality and self-discipline. Since the mid-1980s, the audit of the term economic responsibility has played an active role in the maintenance of the national financial and financial law, the strengthening of the supervision of the economic behavior of the leading cadres, and the promotion of the building of the Party and the government. But the problems in practice are still outstanding. In this paper, the method of combining the theoretical research and the empirical study is used to study the audit of the economic responsibility of the party and government leaders for the term of office. The results of the study are as follows: 1. The performance and cause of the problems in the audit of the term economic responsibility of the leading cadres of the Party and government: (1) Term of office The audit and evaluation of economic responsibility is hard. Because of the multiplicity and the particularity of the duty of the leading cadres of the Party and the Party, it is the decision of the Party The complexity of the period economic responsibility. How to properly evaluate the economic responsibility is a difficult problem facing the current audit, which is concentrated in the definition of the content of the economic responsibility audit, the definition of the term economic responsibility, and the establishment of a unified economy It is difficult to evaluate the responsibility evaluation index system. (2) The practice behavior, professional ethics and business ability of the audit personnel of the audit execution subject are directly The quality of audit work is affected. As a "social person", the auditor can only be the economic person with limited reason, but also the problem of the reverse selection and moral hazard of the agent caused by the information asymmetry; secondly, the staff of the national audit authority face the limitation of the existing audit resources Economic responsibility audit task is heavy, time is tight, it is hard to mention For high-quality audit reports, and subject to the constraints of a number of conditions, the State audit authorities are not currently able to make more effective use of the work of social and internal auditors; moreover, the audit staff's professional literacy, the limitations of the operational capacity, and the efficiency of the audit are also reduced, and at the same time affect the quality of audit work. (3) Economic responsibility for the term of office It is difficult for the audit to form a system. The delayed audit of the "post-and post-audit" has weakened the audit supervision function; and (4) the opacity of the application of the audit results also affected the audit. The non-disclosure of the audit results and the lack of standards in the application of the audit results are not conducive to the integration of the supervision of the masses and the supervision of the audit; it is also not conducive to the audit personnel to carry out the implementation of the audit report in an objective and just manner under the supervision of the masses. Audit and issue the audit opinion.2. To solve the problems existing in the current economic responsibility audit and to standardize the audit gradually. The specific countermeasures are as follows: (1) Positive The role and location of the audit of the term economic responsibility are recognized. The deviation of the position of the audit will affect the scope of the audit, the definition of the content, and influence the objectivity and impartiality of the audit evaluation. The situation of economic responsibility The objective and comprehensive audit evaluation is the basic responsibility of the audit. (2) The different types of leading cadres should, in principle, determine different audit contents and priorities, such as the administrative level of the leading cadres, the local Party committees and the government's special requirements for cadres in accordance with the level of economic development in various regions and the managed content and the subject to which the audited person belongs, The content and focus of the audit are determined by the nature of the economy, the characteristics of the business, etc. (3) For the current audit task of economic responsibility The contradiction between the scarcity of the audit resources and the shortage of the audit resources can be adopted To the auditor & {1AfKflf4k R # HX To add a certain amount of preparation; on. Over-training to improve the auditors' performance Business capacity and political quality; system To set and finish the audit discipline and the review related to the good. the act of a person to make sure Audit according to law. (4) Establish a term economic responsibility Any audit evaluation means mark The system can set up a certain evaluation index according to its own characteristics to measure and refer to The work of the audit personnel. m adheres to the post-departure audit and the appointment The combination of audit and the establishment of a term of office economic responsibility Any audit system;...) establish a total economic responsibility audit quality tube The system of management and control, adhere to the project audit quality responsibility system, audit and review system, item object quality inspection System, adhere to the audit team leader responsibility system, etc. () standardize the audit procedure of economic responsibility . The auditors shall strictly abide by the provisions of the law in the course of practice Audit procedures and audit requirements, independent Form the audit opinion and issue the audit result report, do a good job of the economic responsibility audit and the day-to-day The combination of financial and financial income and expenditure audit. 3. Research The results show that the current party and government should be solved The Audit and Evaluation of the Leading Cadres' Economic Responsibility
【学位授予单位】：西南农业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.47
本文编号：2491555
[Abstract]:The audit of the term economic responsibility is an audit system formed in the process of the reform and opening-up of our country, which means the real, legal, The benefit and the leaders of the leading cadres shall carry out their economic responsibility, and comply with the supervision, authentication and evaluation activities conducted by the financial and financial law and the discipline of low-quality and self-discipline. Since the mid-1980s, the audit of the term economic responsibility has played an active role in the maintenance of the national financial and financial law, the strengthening of the supervision of the economic behavior of the leading cadres, and the promotion of the building of the Party and the government. But the problems in practice are still outstanding. In this paper, the method of combining the theoretical research and the empirical study is used to study the audit of the economic responsibility of the party and government leaders for the term of office. The results of the study are as follows: 1. The performance and cause of the problems in the audit of the term economic responsibility of the leading cadres of the Party and government: (1) Term of office The audit and evaluation of economic responsibility is hard. Because of the multiplicity and the particularity of the duty of the leading cadres of the Party and the Party, it is the decision of the Party The complexity of the period economic responsibility. How to properly evaluate the economic responsibility is a difficult problem facing the current audit, which is concentrated in the definition of the content of the economic responsibility audit, the definition of the term economic responsibility, and the establishment of a unified economy It is difficult to evaluate the responsibility evaluation index system. (2) The practice behavior, professional ethics and business ability of the audit personnel of the audit execution subject are directly The quality of audit work is affected. As a "social person", the auditor can only be the economic person with limited reason, but also the problem of the reverse selection and moral hazard of the agent caused by the information asymmetry; secondly, the staff of the national audit authority face the limitation of the existing audit resources Economic responsibility audit task is heavy, time is tight, it is hard to mention For high-quality audit reports, and subject to the constraints of a number of conditions, the State audit authorities are not currently able to make more effective use of the work of social and internal auditors; moreover, the audit staff's professional literacy, the limitations of the operational capacity, and the efficiency of the audit are also reduced, and at the same time affect the quality of audit work. (3) Economic responsibility for the term of office It is difficult for the audit to form a system. The delayed audit of the "post-and post-audit" has weakened the audit supervision function; and (4) the opacity of the application of the audit results also affected the audit. The non-disclosure of the audit results and the lack of standards in the application of the audit results are not conducive to the integration of the supervision of the masses and the supervision of the audit; it is also not conducive to the audit personnel to carry out the implementation of the audit report in an objective and just manner under the supervision of the masses. Audit and issue the audit opinion.2. To solve the problems existing in the current economic responsibility audit and to standardize the audit gradually. The specific countermeasures are as follows: (1) Positive The role and location of the audit of the term economic responsibility are recognized. The deviation of the position of the audit will affect the scope of the audit, the definition of the content, and influence the objectivity and impartiality of the audit evaluation. The situation of economic responsibility The objective and comprehensive audit evaluation is the basic responsibility of the audit. (2) The different types of leading cadres should, in principle, determine different audit contents and priorities, such as the administrative level of the leading cadres, the local Party committees and the government's special requirements for cadres in accordance with the level of economic development in various regions and the managed content and the subject to which the audited person belongs, The content and focus of the audit are determined by the nature of the economy, the characteristics of the business, etc. (3) For the current audit task of economic responsibility The contradiction between the scarcity of the audit resources and the shortage of the audit resources can be adopted To the auditor & {1AfKflf4k R # HX To add a certain amount of preparation; on. Over-training to improve the auditors' performance Business capacity and political quality; system To set and finish the audit discipline and the review related to the good. the act of a person to make sure Audit according to law. (4) Establish a term economic responsibility Any audit evaluation means mark The system can set up a certain evaluation index according to its own characteristics to measure and refer to The work of the audit personnel. m adheres to the post-departure audit and the appointment The combination of audit and the establishment of a term of office economic responsibility Any audit system;...) establish a total economic responsibility audit quality tube The system of management and control, adhere to the project audit quality responsibility system, audit and review system, item object quality inspection System, adhere to the audit team leader responsibility system, etc. () standardize the audit procedure of economic responsibility . The auditors shall strictly abide by the provisions of the law in the course of practice Audit procedures and audit requirements, independent Form the audit opinion and issue the audit result report, do a good job of the economic responsibility audit and the day-to-day The combination of financial and financial income and expenditure audit. 3. Research The results show that the current party and government should be solved The Audit and Evaluation of the Leading Cadres' Economic Responsibility
【学位授予单位】：西南农业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.47
【引证文献】
相关硕士学位论文 前4条
1 杜燕雯;经济责任审计“关口前移”问题研究[D];暨南大学;2011年
2 王欣;任期经济责任审计问题研究[D];吉林财经大学;2010年
3 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
4 孙树华;地方党政领导干部经济责任审计评价指标体系研究[D];重庆工商大学;2010年
本文编号：2491555
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