【摘要】：黨的十八大以來(lái),對(duì)全面深化改革提出了新的要求,結(jié)合經(jīng)濟(jì)社會(huì)發(fā)展的總體目標(biāo)和推進(jìn)依法治國(guó)的內(nèi)在需要,提出了不同以往的新思路和新論斷,出臺(tái)了許多新舉措,自此我國(guó)的國(guó)家治理開(kāi)啟了新的篇章,明確了對(duì)權(quán)利的制約和監(jiān)督機(jī)制,促進(jìn)了樹(shù)立正確政績(jī)觀念,推動(dòng)了經(jīng)濟(jì)社會(huì)持續(xù)健康的發(fā)展。與此同時(shí),原審計(jì)長(zhǎng)劉家義將國(guó)家審計(jì)的作用和目標(biāo)由“免疫系統(tǒng)”論進(jìn)一步延伸到“國(guó)家治理”,這意味著當(dāng)前領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)也必須及時(shí)調(diào)整審計(jì)內(nèi)容和重點(diǎn),適應(yīng)新形勢(shì)、新任務(wù)、新要求。準(zhǔn)確把握國(guó)家審計(jì)與國(guó)家治理的關(guān)系,其中一個(gè)重要抓手就是研究地方黨政主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)與國(guó)家治理的作用關(guān)系,深入專題研究,提出更加適應(yīng)新歷史階段的理論和實(shí)現(xiàn)路徑,體現(xiàn)了我國(guó)國(guó)家審計(jì)不僅關(guān)注審計(jì)監(jiān)督職能,還更多的關(guān)注審計(jì)工作向高層次、多領(lǐng)域拓展的寬闊視野,體現(xiàn)了積極探索現(xiàn)代審計(jì)之路,研究轉(zhuǎn)型升級(jí)之道,更好地適應(yīng)國(guó)家治理需要的政治自覺(jué)。本文從國(guó)家治理的角度,對(duì)地方黨政主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)進(jìn)行探索和研究,本文一共分為六個(gè)部分:第一部分論述相關(guān)課題研究的背景及意義、國(guó)內(nèi)外相關(guān)研究的現(xiàn)狀,著重點(diǎn)明本次研究運(yùn)用的主要方法及創(chuàng)新;第二部分概述經(jīng)濟(jì)責(zé)任審計(jì)基本理論,并進(jìn)行其與國(guó)家治理影響機(jī)理研究;第三部分回顧了我國(guó)經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展歷史,分析了所面臨的困境;第四部分以經(jīng)濟(jì)責(zé)任審計(jì)服務(wù)國(guó)家治理為出發(fā)點(diǎn),運(yùn)用專家打分法、計(jì)算變異系數(shù)法、層次分析法等研究方法,構(gòu)建行之有效的評(píng)價(jià)指標(biāo)體系,解決目前審計(jì)評(píng)價(jià)結(jié)果差異問(wèn)題;第五部分以國(guó)家治理的視角,提出文中所指出的困境的解決路徑;第六部分列舉了寧夏審計(jì)在地方黨政主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)中的具體實(shí)踐,并以A市Z市長(zhǎng)的任期經(jīng)濟(jì)責(zé)任審計(jì)中評(píng)價(jià)指標(biāo)的運(yùn)用,對(duì)本研究構(gòu)建的實(shí)現(xiàn)路徑與評(píng)價(jià)指標(biāo)體系進(jìn)行了實(shí)證分析,表明此次構(gòu)建的路徑與評(píng)價(jià)指標(biāo)具有實(shí)用性與前瞻性。應(yīng)該說(shuō),地方黨政主要領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)服務(wù)于國(guó)家治理的探索,剛剛破題。由于這項(xiàng)工作的特殊性,國(guó)家審計(jì)機(jī)關(guān)的研究也只能改進(jìn)技術(shù)層面的問(wèn)題,有關(guān)經(jīng)濟(jì)責(zé)任審計(jì)體制、機(jī)制問(wèn)題,一些觀點(diǎn)多有涉及,但解決實(shí)質(zhì)問(wèn)題,確實(shí)需要國(guó)家政治層面的重視,需要高層改革和有關(guān)部門的政治協(xié)商。盡管如此,我們的討論仍然是有積極意義的,畢竟有了可以探討的思路和見(jiàn)地,只要我們堅(jiān)持不懈的進(jìn)行努力,總會(huì)逐步接近我們研究目的和追求目標(biāo)。
[Abstract]:Since the 18th National Congress of the Party, it has put forward new requirements for comprehensively deepening reform, combined with the overall goal of economic and social development and the inherent need to promote the rule of law, has put forward new ideas and new judgments different from previous ones, and has issued many new measures. Since then, the governance of our country has opened a new chapter, defined the restriction and supervision mechanism to the rights, promoted the establishment of the correct view of political achievement, and promoted the sustained and healthy development of the economic society. At the same time, former Auditor-General Liu Jiayi further extended the role and objectives of state audit from the theory of "immune system" to "governance of the country," which means that the current economic responsibility audit of leading cadres must also adjust the audit contents and priorities in a timely manner. Adapt to the new situation, new tasks, new requirements. To accurately grasp the relationship between state audit and state governance, one of the important tasks is to study the role of the economic responsibility audit of the leading cadres of local party and government and the governance of the country, and to conduct in-depth research on special topics. This paper puts forward the theory and realization path that adapts to the new historical stage, which reflects the broad vision that our country audit not only pays attention to the audit supervision function, but also pays more attention to the audit work to the high level and the multi-domain expansion. It reflects the political consciousness of actively exploring the road of modern auditing, studying the way of transformation and upgrading, and better adapting to the needs of national governance. From the angle of national governance, this paper explores and studies the economic responsibility audit of the main leading cadres of the local party and government. This paper is divided into six parts: the first part discusses the background and significance of the research on related topics, the current situation of the relevant research at home and abroad. The second part summarizes the basic theory of economic responsibility audit and studies its influence mechanism with national governance. The third part reviews the development history of economic responsibility audit in China. The fourth part takes the economic responsibility audit as the starting point to serve the governance of the country, uses the expert scoring method, the coefficient of variation method, the analytic hierarchy process and other research methods to construct an effective evaluation index system. The fifth part, from the perspective of national governance, puts forward the solutions to the difficulties pointed out in this paper. The sixth part enumerates the concrete practice of Ningxia audit in the economic responsibility audit of the main leading cadres of the local party and government, and applies the evaluation index in the economic responsibility audit of Z mayor of A city. The realization path and evaluation index system constructed in this study are empirically analyzed, and the results show that the path and evaluation index constructed in this study are practical and forward-looking. It should be said that the main local party and government leading cadres economic responsibility audit service in the exploration of national governance, just break the problem. Because of the particularity of this work, the research of the state audit institutions can only improve the technical aspects. Some viewpoints on the audit system and mechanism of economic responsibility have been involved, but they have solved the substantive problems. It really needs national political attention, high-level reform and political consultation. Nevertheless, our discussion is still of positive significance. After all, there are ideas and insights that can be explored. As long as we make unremitting efforts, we will always gradually approach our research goal and pursue our goal.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.47

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本文編號(hào)：2129453