本文選題：經(jīng)濟(jì)責(zé)任審計 + 評價指標(biāo)��； 參考：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：我國的經(jīng)濟(jì)責(zé)任審計開展于1985年,經(jīng)多過年的發(fā)展逐漸形成一項(xiàng)具有鮮明的中國特色的審計制度,在我國經(jīng)濟(jì)社會高速發(fā)展中扮演著重要的角色。隨著國家相繼頒布一系列的經(jīng)濟(jì)責(zé)任審計實(shí)施細(xì)則,這項(xiàng)審計制度也在趨于完善。而作為經(jīng)責(zé)審計的主要內(nèi)容,其評價方法則應(yīng)該成為整個制度完善中的重中之重。由于經(jīng)濟(jì)責(zé)任審計對象被審計的領(lǐng)導(dǎo)干部涉及領(lǐng)域較廣,包括各級黨委政府,行政機(jī)關(guān)和企事業(yè)單位,其相應(yīng)擔(dān)負(fù)的經(jīng)濟(jì)責(zé)任有著較大的差異。當(dāng)前國家還沒有出臺相應(yīng)的一整套的經(jīng)濟(jì)責(zé)任審計評價標(biāo)準(zhǔn),各地的審計機(jī)構(gòu)所使用的評價標(biāo)準(zhǔn)也略有差異。為了使經(jīng)責(zé)審計更加規(guī)范,評價內(nèi)容更為客觀,更好地發(fā)揮經(jīng)濟(jì)責(zé)任審計在社會發(fā)展中的作用,亟需制定一套完善的經(jīng)濟(jì)責(zé)任審計評價指標(biāo)體系。本文以T市H區(qū)審計局為研究對象,對其經(jīng)濟(jì)責(zé)任審計現(xiàn)狀進(jìn)行了解,從經(jīng)責(zé)審計評價指標(biāo)體系入手,結(jié)合理論,聯(lián)系實(shí)踐。以定量分析和定性分析為基礎(chǔ),引入了國外績效審計5E理論,量化具體指標(biāo),采用AHP層次分析法對相關(guān)指標(biāo)進(jìn)行合理的設(shè)置權(quán)重比例,對每項(xiàng)指標(biāo)進(jìn)行相應(yīng)的分?jǐn)?shù)賦值。針對該局構(gòu)建一套切合自身實(shí)際的審計評價指標(biāo)體系,試圖解決該單位當(dāng)前存在的問題,改善該單位評價指標(biāo)體系現(xiàn)狀。對領(lǐng)導(dǎo)干部是否較好地履行任期內(nèi)經(jīng)濟(jì)責(zé)任的狀況做出客觀全面的評價,并為其他審計單位提供借鑒。
[Abstract]:The economic responsibility audit of our country was carried out in 1985. After the development of many Chinese New year, it gradually formed an audit system with distinct Chinese characteristics and played an important role in the rapid development of our country's economy and society. With the promulgation of a series of economic responsibility audit implementation rules, the audit system is also becoming perfect. As the main content of accountability audit, its evaluation method should be the most important in the perfection of the whole system. Because the leading cadres who are audited for economic responsibility are involved in a wide range of fields, including party committees and governments at all levels, administrative organs, enterprises and institutions, their corresponding economic responsibilities are quite different. At present, the country has not issued the corresponding set of economic responsibility audit evaluation standards, and the evaluation standards used by local audit institutions are also slightly different. In order to make the accountability audit more standardized, the evaluation content more objective, and give full play to the role of economic responsibility audit in the social development, it is urgent to formulate a set of perfect evaluation index system of economic responsibility audit. This paper takes the auditing Bureau of H District of T City as the research object, understands the present situation of its economic responsibility audit, starts with the evaluation index system of the economic responsibility audit, combines the theory and the practice. On the basis of quantitative analysis and qualitative analysis, this paper introduces the 5e theory of foreign performance audit, quantifies the specific indicators, adopts the AHP analytic hierarchy process to set the reasonable weight ratio of the relevant indicators, and gives corresponding scores to each index. In order to solve the existing problems and improve the present situation of the evaluation index system of the unit, this paper constructs a set of audit evaluation index system which is fit for the actual situation of the bureau. This paper makes an objective and comprehensive evaluation on whether the leading cadres can fulfill their economic responsibilities during their term of office, and provides reference for other audit units.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.47

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本文編號：1922713