政府主要领导经济责任审计评价指标体系研究

发布时间：2018-04-02 04:41

本文选题：政府主要领导　切入点：经济责任审计　出处：《哈尔滨商业大学》2015年硕士论文

【摘要】：经济责任审计是中国特有的审计形式,在三十年的发展历程中不断改进、完善,在推动领导干部廉洁从政、提高管理水平、确保权利在阳光下运行等方面起到不可估量的作用,在实践中切实为国家挽回巨额经济损失,是我国政府审计体系中不可缺少的一部分。本研究首先界定跟政府主要领导经济责任审计有关的概念和相关的理论基础,为后续研究做好准备工作。其次,对现行政府主要领导经济责任审计的现状以及存在的问题进行细致分析,发现存在评价标准不统一、评价指标不够全面以及评价结果运用效率不高等问题。然后,从定性、定量两个方面恰当选择变量,构建政府主要领导经济责任审计评价指标体系。以A市长和B县长为案例,对构建的经济责任审计评价指标体系进行了应用分析。结果证明了此评价指标体系的有效性。最后,为顺利推行政府主要领导经济责任审计评价指标体系提出儿点建议。希望本研究能在完善政府主要领导经济责任审计理论方面贡献绵薄之力,也希望本研究可以为政府审计实务提供借鉴。
[Abstract]:Economic responsibility auditing is a unique audit form in China, which has been continuously improved and perfected in the course of three decades of development. It has played an inestimable role in promoting leading cadres to be honest in politics, improving the level of management, ensuring the operation of rights in the sun, and so on.It is an indispensable part of our government audit system to save huge economic losses for our country in practice.This study first defines the concepts and theoretical basis related to the audit of economic responsibility of the government's main leaders, and makes preparations for the follow-up study.Secondly, this paper analyzes the current situation and problems of the economic responsibility audit of the main government leaders, and finds that the evaluation standards are not uniform, the evaluation indexes are not comprehensive enough, and the evaluation results are not efficient and so on.Then, select the variables from qualitative and quantitative aspects, and construct the evaluation index system of economic responsibility audit of the main leadership of the government.Taking Mayor A and County head B as examples, the evaluation index system of economic responsibility audit is analyzed.The results show that the evaluation index system is effective.Finally, some suggestions are put forward for the smooth implementation of the evaluation index system of economic responsibility audit.It is hoped that this study can contribute a little to the improvement of the theory of economic responsibility audit of the main government leaders, and that this study can provide reference for the practice of government audit.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.47;D630.9

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