县（区）级行政单位经济责任审计研究

发布时间：2018-10-16 15:41

【摘要】：经济责任审计是改革开放以业,我国政治经济体制随市场经济的发展而开展起来的,作为一项具有中国特色的、中国独有的审计类型,在维护国有资产安全完整、加强对领导干部的监督管理、规范干部行为、维护财经纪律等方面起到了重要的作用。在不断发展的过程中,经济责任审计也存在许多问题,特别是县(区)级行政单位的经济责任审计,在实施过程中,存在着各种各样的问题和局限性,因此,本文结合自身从事县(区)级政府审计工作的实际,以所在区开展经济责任审计工作为案例,充分运用文献研、历史分析及案例分析方法,对县(区)级行政单位经济责任审计存在的内在局限性及解决途径进行了研究。首先,主要介绍了本文的研究背景、意义、文献综述和研究方法。从现阶段我国经济责任审计存在问题开始分析,结合国外绩效审计相关文献、国内相关理论,阐述我国实行经济责任审计的意义。其次,采用历史分析方法,对我国经济责任审计的产生、拓展和深化进行了简要的阐述,使人们能够对经济责任审计的历史有一个总体把握,并介绍了2005年经济责任审计取得的成绩,以及县(区)级审计机关进行经济责任审计占全国经济责任审计工作的重要地位。第三,介绍了经济责任审计相关法律法规、准则及指南,对经济责任审计的法律基础、实施依据以及具体实施方法、程序等进行了介绍。第四,以县(区)级行政单位经济责任审计的现状为基础,结合自身经济责任审计经验,分析了现阶段县(区)级行政单位经济责任审计存在的“任务的临时性”、“经济责任难以界定”、“经济责任难以评价”、“审计结果未能有效利用”四个方面的内在局限性。第五,在上述分析基础之上,剖析其原因,主要有：县(区)级审计机关独立性差、审计组织地位低、目前考评方式影响审计公正、审计人员难以胜任。最后,根据上述几章的阐述,提出了五个方面的制度创新建议。
[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.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.47;D630

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