【摘要】： 經濟責任審計是伴隨我國政治、經濟體制改革的不斷深入而發(fā)展起來的一項審計制度。自1999年開展對領導干部任期經濟責任審計以來，各地審計機關積極探索實踐，在規(guī)范權力使用、推動依法行政、從源頭上治理腐敗和為組織人事部門考核任用領導干部提供依據等方面發(fā)揮了積極作用，引起社會廣泛關注。經過多年實踐，經濟責任審計工作也暴露出一些問題，如審計評價不夠規(guī)范，審計項目安排缺乏管理，審計質量不高，審計結果運用效果不夠理想等問題。 本文在總結多年來經濟責任審計工作實踐的基礎上，對當前經濟責任審計工作中存在的問題從審計和結果運用兩個方面進行分析。運用SWOT分析工具，對影響經濟責任審計及結果運用的各種因素進行剖析，探究制約經濟責任審計發(fā)展的瓶頸因素，尋求如何揚長避短、最大限度發(fā)揮經濟責任審計作用的途徑。運用公共財政和公共管理理論知識，分析受托經濟責任和委托審計的本質要求，結合當前我國建設和諧社會和落實科學發(fā)展觀的需要，就如何進一步提升經濟責任審計質量和結果運用水平提出對策建議。
[Abstract]:Economic responsibility audit is an audit system developed with the deepening of political and economic system reform in our country. Since the economic responsibility audit of leading cadres was carried out in 1999, audit institutions in various localities have actively explored the practice of standardizing the use of power and promoting administration according to law. It has played an active role in controlling corruption at the source and providing the basis for organizing personnel departments to assess and appoint leading cadres, which has aroused widespread concern of the society. After many years of practice, some problems have been exposed in the audit of economic responsibility, such as inadequate audit evaluation, lack of management of audit project arrangement, low audit quality, insufficient application of audit results and so on. On the basis of summing up the practice of economic responsibility audit for many years, this paper analyzes the problems existing in the current economic responsibility audit from two aspects: audit and result application. By using the SWOT analysis tool, this paper analyzes the various factors that affect the economic responsibility audit and the application of the results, probes into the bottleneck factors that restrict the development of the economic responsibility audit, and explores the ways of how to promote the advantages and avoid the weaknesses and maximize the role of the economic responsibility audit. By using the theoretical knowledge of public finance and public management, this paper analyzes the essential requirements of entrusted economic responsibility and entrusted audit, and combines with the needs of building a harmonious society and implementing the scientific development view in our country at present. Suggestions on how to further improve the quality of economic responsibility audit and the level of application of results are put forward.
【學位授予單位】：合肥工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.47

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本文編號：2215322