發(fā)布時(shí)間：2018-04-03 22:42

  本文選題：經(jīng)濟(jì)責(zé)任　切入點(diǎn)：審計(jì)流程　出處：《大連理工大學(xué)》2013年碩士論文

【摘要】：隨著我國(guó)政治和經(jīng)濟(jì)體制改革不斷地深入和發(fā)展,經(jīng)濟(jì)責(zé)任審計(jì)應(yīng)運(yùn)而生。經(jīng)過(guò)20多年的積極探索與穩(wěn)步推進(jìn),這項(xiàng)制度在加強(qiáng)干部監(jiān)督管理、維護(hù)財(cái)經(jīng)法紀(jì)、促進(jìn)黨風(fēng)廉政建設(shè)、推動(dòng)依法行政等方面發(fā)揮了重要的作用。經(jīng)濟(jì)責(zé)任審計(jì)工作需要正確的理論支持,才能使之在正確的道路上健康發(fā)展。而目前,我國(guó)關(guān)于經(jīng)濟(jì)責(zé)任審計(jì)的理論研究,還處于“萌芽”階段。而作為經(jīng)濟(jì)責(zé)任審計(jì)的核心環(huán)節(jié)——經(jīng)濟(jì)責(zé)任審計(jì)流程的研究,少之又少。經(jīng)濟(jì)責(zé)任審計(jì)流程的完善與優(yōu)化,將更好地促進(jìn)經(jīng)濟(jì)責(zé)任審計(jì)工作,切實(shí)發(fā)揮經(jīng)濟(jì)責(zé)任審計(jì)在保障國(guó)家經(jīng)濟(jì)社會(huì)健康運(yùn)行中的“免疫系統(tǒng)”功能。 本文試圖以大連市中山區(qū)基層領(lǐng)導(dǎo)者經(jīng)濟(jì)責(zé)任審計(jì)流程為研究對(duì)象,以中山區(qū)近10年的經(jīng)濟(jì)責(zé)任審計(jì)數(shù)據(jù)為第一手資料,通過(guò)對(duì)數(shù)據(jù)的匯總、分析,總結(jié)出基于現(xiàn)行審計(jì)流程中山區(qū)經(jīng)濟(jì)責(zé)任審計(jì)工作中存在的問(wèn)題和現(xiàn)實(shí)弊端。同時(shí)借鑒國(guó)內(nèi)先進(jìn)地區(qū)經(jīng)濟(jì)責(zé)任審計(jì)流程的先進(jìn)經(jīng)驗(yàn),提出“關(guān)口前移”的審計(jì)監(jiān)督模式,以?xún)?yōu)化經(jīng)濟(jì)責(zé)任審計(jì)流程。從技術(shù)層面與政策層面對(duì)“關(guān)口前移”方案進(jìn)行可行性分析,從審計(jì)監(jiān)督主體、審計(jì)監(jiān)督客體、審計(jì)第三方以及社會(huì)四個(gè)方面進(jìn)行效用分析,構(gòu)建“關(guān)口前移”后中山區(qū)經(jīng)濟(jì)責(zé)任審計(jì)流程新模式,從加強(qiáng)經(jīng)濟(jì)責(zé)任審計(jì)制度建設(shè)、加強(qiáng)經(jīng)濟(jì)責(zé)任審計(jì)計(jì)劃管理、加強(qiáng)對(duì)審計(jì)資源整合與運(yùn)用以及加強(qiáng)對(duì)審計(jì)結(jié)果運(yùn)用的力度等四個(gè)角度提出實(shí)現(xiàn)該流程優(yōu)化的對(duì)策建議。通過(guò)經(jīng)濟(jì)責(zé)任審計(jì)流程優(yōu)化,提升經(jīng)濟(jì)責(zé)任審計(jì)質(zhì)量和審計(jì)結(jié)果效用,充分發(fā)揮經(jīng)濟(jì)責(zé)任審計(jì)的預(yù)警功能,促進(jìn)中山區(qū)經(jīng)濟(jì)責(zé)任審計(jì)工作的發(fā)展。
[Abstract]:With the deepening and development of China's political and economic system reform, economic responsibility audit emerges as the times require.After more than 20 years of active exploration and steady progress, this system has played an important role in strengthening the supervision and management of cadres, maintaining the laws and regulations of finance and economics, promoting the building of a clean and honest party style, and promoting administration according to law.The economic responsibility audit needs the correct theory support to make it develop healthily on the right road.At present, the theoretical research on economic responsibility audit in China is still in its infancy.As the core link of economic responsibility audit, the research of economic responsibility audit process is rare.The perfection and optimization of the process of economic responsibility audit will promote the work of economic responsibility audit and give full play to the "immune system" function of economic responsibility audit in ensuring the healthy operation of national economy and society.This paper attempts to take the process of economic responsibility audit of grass-roots leaders in Zhongshan District of Dalian City as the research object, taking the audit data of economic responsibility in Zhongshan District in the past 10 years as the firsthand data, through the collection of the data, the analysis,This paper summarizes the existing problems and practical drawbacks of economic responsibility audit in mountainous area based on the current audit process.At the same time, using the advanced experience of economic responsibility audit process in advanced areas for reference, this paper puts forward the audit supervision mode of "moving forward" in order to optimize the audit process of economic responsibility.From the technical and policy aspects, the feasibility analysis of the "gate forward" scheme is carried out, and the utility analysis is carried out from four aspects: the audit supervision subject, the audit supervision object, the audit third party and the society.To construct a new model of economic responsibility audit process in Zhongshan area after "moving forward", from strengthening the construction of economic responsibility audit system and strengthening the management of economic responsibility audit plan,From the four angles of strengthening the integration and application of audit resources and strengthening the application of audit results, the countermeasures and suggestions to realize the optimization of the process are put forward.By optimizing the process of economic responsibility audit, the quality of economic responsibility audit and the effectiveness of audit results are improved, and the early warning function of economic responsibility audit is brought into full play to promote the development of economic responsibility audit in Zhongshan area.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F239.47

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