發(fā)布時(shí)間：2018-06-24 08:39

  本文選題：區(qū)縣黨政領(lǐng)導(dǎo) + 經(jīng)濟(jì)責(zé)任審計(jì)　； 參考：《西南大學(xué)》2008年碩士論文

【摘要】： 目前我國(guó)區(qū)縣黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)體系的研究尚處于起步階段,評(píng)價(jià)體系的建立問(wèn)題是目前審計(jì)工作者、被審計(jì)單位、組織人事部門(mén)所共同面臨的問(wèn)題。本文通過(guò)對(duì)區(qū)縣黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)背景的分析,在闡述建立評(píng)價(jià)體系的可行性、現(xiàn)實(shí)性和必要性基礎(chǔ)上,梳理建立評(píng)價(jià)體系的難點(diǎn)和應(yīng)注意到的諸多問(wèn)題。論文從評(píng)價(jià)體系建立的內(nèi)容和評(píng)價(jià)標(biāo)準(zhǔn)兩個(gè)方面入手,重點(diǎn)分析了評(píng)價(jià)體系應(yīng)從哪些方面建立和正確評(píng)價(jià),并采取定量與定性分析相結(jié)合,宏觀和微觀指標(biāo)相結(jié)合等多種方式,對(duì)深化和推進(jìn)建立區(qū)縣黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)體系奠定基礎(chǔ)。 一般來(lái)講,可以采用比較分析和綜合分析相結(jié)合,在分析研究區(qū)縣黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的同時(shí),引入諸如計(jì)劃統(tǒng)計(jì)、財(cái)政財(cái)務(wù)指標(biāo)口徑及績(jī)效審計(jì)、決策審計(jì)相關(guān)評(píng)價(jià)指標(biāo),綜合地進(jìn)行評(píng)價(jià)。還可以宏觀分析與微觀分析相結(jié)合,黨政領(lǐng)導(dǎo)干部肩負(fù)著某個(gè)地區(qū)、某個(gè)部門(mén)或某個(gè)單位的經(jīng)濟(jì)發(fā)展和事業(yè)發(fā)展任務(wù),必須貫徹執(zhí)行國(guó)家的宏觀經(jīng)濟(jì)政策和社會(huì)經(jīng)濟(jì)發(fā)展計(jì)劃。因此設(shè)置評(píng)價(jià)體系時(shí),既要立足于反映一個(gè)地區(qū)的微觀經(jīng)濟(jì)活動(dòng),又要著眼于反映宏觀經(jīng)濟(jì)政策和宏觀發(fā)展計(jì)劃的貫徹執(zhí)行情況。 建立區(qū)縣黨政領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)體系面臨很多的難點(diǎn):評(píng)價(jià)指標(biāo)中的宏觀經(jīng)濟(jì)責(zé)任界定難,宏觀經(jīng)濟(jì)責(zé)任主要考核國(guó)民生產(chǎn)總值、物價(jià)與消費(fèi)指數(shù)、社會(huì)商品零售總額、勞動(dòng)就業(yè)、資幣投放與回籠等經(jīng)濟(jì)指標(biāo),以現(xiàn)有的審計(jì)技術(shù)手段和審計(jì)機(jī)關(guān)自身為因素,能夠站在宏觀經(jīng)濟(jì)的高度看問(wèn)題的人才還很少,再加上外部經(jīng)濟(jì)環(huán)境的復(fù)雜性、多變性,在界定領(lǐng)導(dǎo)干部的宏觀經(jīng)濟(jì)責(zé)任上,尚有一定的難度;確定經(jīng)濟(jì)責(zé)任的承擔(dān)者難,有的經(jīng)濟(jì)責(zé)任屬于集體行為,而要把這類責(zé)任分解到每個(gè)黨政領(lǐng)導(dǎo)者就很難劃分。 領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)要對(duì)領(lǐng)導(dǎo)干部任期內(nèi)的工作業(yè)績(jī)、存在問(wèn)題及應(yīng)負(fù)的責(zé)任做出評(píng)價(jià),建立科學(xué)、規(guī)范的審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)對(duì)提高審計(jì)質(zhì)量、防范審計(jì)風(fēng)險(xiǎn),有著非常重要的意義:評(píng)價(jià)體系的建立有利于規(guī)范審計(jì)操作,既能有效地減少審計(jì)人員的主觀隨意性和盲目性,又能規(guī)范審計(jì)操作程序,并有利于切實(shí)防范審計(jì)風(fēng)險(xiǎn);評(píng)價(jià)體系的建立有利于統(tǒng)一評(píng)價(jià)尺度;評(píng)價(jià)體系的建立有利于量化干部考核,干部管理部門(mén)對(duì)黨政領(lǐng)導(dǎo)干部的考核、任用逐步從偏重于定性考核向量化考核轉(zhuǎn)變;根據(jù)經(jīng)過(guò)審定的數(shù)據(jù),計(jì)算分析相關(guān)經(jīng)濟(jì)指標(biāo),可以為黨委和政府宏觀經(jīng)濟(jì)決策和正確使用干部提供準(zhǔn)確、可靠的信息。 本文研究的局限性主要是:體系研究方面涉及案例研究較少,后續(xù)研究可以從案例分析入手,嘗試構(gòu)建實(shí)證分析模型;評(píng)價(jià)體系主要集中在分項(xiàng)描述評(píng)價(jià)指標(biāo),而描述綜合指標(biāo)較少,后續(xù)研究可通過(guò)等級(jí)制評(píng)價(jià)、評(píng)分制評(píng)價(jià)等方式進(jìn)一步完善評(píng)價(jià)體系。
[Abstract]:Based on the analysis of the background of the evaluation system , this paper analyzes the feasibility , the reality and the necessity of establishing the evaluation system , and analyses the difficulties and the problems that should be noticed in establishing the evaluation system .



Generally speaking , the comparative analysis and comprehensive analysis can be used to analyze and study the auditing and evaluation of economic responsibility of the party and government leading cadres in the district and county . The evaluation can be carried out by introducing the evaluation indexes such as plan statistics , financial financial index caliber and performance auditing and decision - making auditing .



There are many difficulties in establishing the system of auditing and evaluating the economic responsibility of leading cadres in districts and counties . The definition of macro - economic responsibility in the evaluation index is difficult . The macro - economic responsibility mainly evaluates the economic indexes such as gross domestic product ( GDP ) , commodity price and consumption index ( GDP ) , total retail sales volume ( GDP ) , labor employment , fund release and rebate , etc .



The establishment of the evaluation system is conducive to the standardization of auditing operation , which can not only effectively reduce the subjective and blindness of the auditors , but also standardize the auditing operation procedures and help to effectively guard against the audit risks . The establishment of the evaluation system is beneficial to the quantification of the assessment scale ; the establishment of the evaluation system is beneficial to the quantitative assessment ;



The limitation of this paper is that the study of the system involves fewer cases , and the follow - up study can begin with case analysis and try to construct an empirical analysis model . The evaluation system mainly focuses on the evaluation index of the sub - item description , and the comprehensive index is less , and the subsequent study can further improve the evaluation system by means of hierarchy evaluation and scoring system evaluation .
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.47

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張志玉;淺談?lì)I(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)[J];商業(yè)研究;2000年05期

2 李成姬;經(jīng)濟(jì)責(zé)任審計(jì)要做到經(jīng)濟(jì)監(jiān)督與行政監(jiān)督有機(jī)結(jié)合[J];當(dāng)代審計(jì);2001年03期

3 支文;對(duì)設(shè)置經(jīng)濟(jì)責(zé)任評(píng)價(jià)指標(biāo)的探討[J];廣東審計(jì);2003年06期

4 縣市長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)課題組;經(jīng)濟(jì)責(zé)任審計(jì)系列專題研討(一) 縣市長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)的內(nèi)容與方法[J];中國(guó)審計(jì);2003年01期

5 姜文琦;部門(mén)黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)的思考[J];中國(guó)審計(jì);2003年10期

6 劉素娟;黨政領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)之我見(jiàn)[J];牡丹江教育學(xué)院學(xué)報(bào);2004年02期

7 懷春;建立科學(xué)模式搞好經(jīng)濟(jì)責(zé)任審計(jì)[J];農(nóng)業(yè)經(jīng)濟(jì);2004年09期

8 肖艷菱;市縣長(zhǎng)經(jīng)濟(jì)責(zé)任評(píng)價(jià)體系——“三權(quán)、四制、五指”[J];山東審計(jì);2003年05期

9 鄭福發(fā),林躍中;領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)制度研究[J];審計(jì)理論與實(shí)踐;2000年04期

10 高慶洲;領(lǐng)導(dǎo)干部任期經(jīng)濟(jì)責(zé)任審計(jì)中應(yīng)重視對(duì)非會(huì)計(jì)資料的審計(jì)[J];審計(jì)理論與實(shí)踐;2003年05期

，

本文編號(hào)：2060856