【摘要】：2O世紀9O年代后，“治理”被廣泛應用于政治經(jīng)濟社會的各個領域。治理打破了傳統(tǒng)的國家和社會管理模式，其強調(diào)的是多元化、多角度、全方位的管理。作為國家治理工具之一的國家審計，在國家治理過程中發(fā)揮著不可替代的作用。經(jīng)濟責任審計是國家審計參與國家治理最直接有效的切入點。本文僅以經(jīng)濟責任審計中的縣級黨政領導干部經(jīng)濟責任審計作為研究對象，是為了從對基層地方黨政領導干部經(jīng)濟責任審計如何更有效地促進國家治理方面進行研究剖析，從而為更好地服務地方經(jīng)濟社會的發(fā)展，完善國家治理作一些有益的嘗試和思考。 本文首先介紹了課題研究的背景、意義，國內(nèi)外研究現(xiàn)狀，研究方法，研究內(nèi)容，，研究路徑，課題的創(chuàng)新點。其次，從國家治理的視角對縣級黨政領導干部經(jīng)濟責任審計進行了深入分析和研究，在總結(jié)國內(nèi)外有關國家治理和經(jīng)濟責任審計理論的基礎上，論述了國家治理與縣級黨政領導干部經(jīng)濟責任審計之間的內(nèi)在關系。從分析我國縣級黨政領導干部經(jīng)濟責任審計的現(xiàn)狀、問題入手，提出在國家治理的框架下，構(gòu)建縣級黨政領導干部經(jīng)濟責任審計基本的模式，并且提出了縣級黨政領導干部經(jīng)濟責任審計服務國家治理的制度措施。最后對本文的研究做了總結(jié)歸納并提出后續(xù)研究的建議及方向。 本文在國家治理視角下，對縣級黨政領導干部經(jīng)濟責任審計的理論和實踐進行的嘗試性研究，課題本身的研究角度在國家治理理論和實踐方面具有一定的創(chuàng)新性。在分析縣級黨政領導干部經(jīng)濟責任審計歷史沿革，以及縣級黨政領導干部經(jīng)濟責任審計存在的問題及原因，提出的縣級黨政領導干部經(jīng)濟責任審計服務于國家治理，應改革與創(chuàng)新現(xiàn)有的審計模式，構(gòu)建基于國家治理的縣級黨政領導干部經(jīng)濟責任審計基本模式，具有一定的實踐指導意義。提出的縣級黨政領導干部經(jīng)濟責任審計有效服務于國家治理制度措施，為提高審計的服務職能做了一些有益的思考。本文既有實踐的探索，也有理論的嘗試，內(nèi)容盡管還不夠豐滿，但開啟了一扇經(jīng)濟責任審計服務于國家治理的大門，在這方面，更深入的研究還有待后續(xù)大家共同努力。
[Abstract]:After the 1990s, governance has been widely used in various fields of political, economic and social. Governance has broken the traditional mode of state and social management, emphasizing diversified, multi-angle and all-round management. As one of the tools of state governance, state audit plays an irreplaceable role in the process of state governance. Responsibility audit is the most direct and effective entry point for state auditing to participate in state governance. This paper only takes the economic responsibility audit of county-level Party and government leading cadres as the research object, in order to study and analyze how the economic responsibility audit of grass-roots local Party and government leading cadres can promote state governance more effectively. In order to better serve the local economic and social development, and improve the state governance to make some useful attempts and thinking.
Firstly, this paper introduces the background, significance, research status at home and abroad, research methods, research contents, research paths, innovation of the subject. Secondly, from the perspective of national governance, the paper makes a thorough analysis and Research on the economic responsibility audit of county-level party and government leading cadres, and summarizes the relevant national governance and economic responsibility audit theories at home and abroad. On the basis of the theory, this paper discusses the internal relationship between the state governance and the economic responsibility audit of the leading cadres of the Party and government at the county level, analyzes the present situation and problems of the economic responsibility audit of the leading cadres of the Party and government at the county level, puts forward the basic model of the economic responsibility audit of the leading cadres of the Party and government at the county level under the framework of the state governance, and puts forward the basic model of the economic responsibility audit of the leading cadres Finally, this paper summarizes the research and puts forward the suggestions and directions for the follow-up study.
From the perspective of national governance, this paper makes a tentative study on the theory and practice of the economic responsibility audit of the leading cadres of the Party and government at the county level. The research angle of the subject itself is innovative in the theory and practice of national governance. It analyzes the historical evolution of the economic responsibility audit of the leading cadres of the Party and government at the county level and the leading cadres of the Party and government at the county level. The problems and reasons of the economic responsibility audit of the Ministry of CPC have been pointed out. The economic responsibility audit of the leading cadres of the Party and government at the county level has been put forward to serve the state administration. The existing audit model should be reformed and innovated, and the basic model of the economic responsibility audit of the leading cadres of the Party and government at the county level based on the State Administration should be constructed. Leading cadres'economic responsibility audit effectively serves the national governance system and measures, and has done some useful thinking to improve the service function of auditing. This article has both practical exploration and theoretical attempt. Although the content is not full enough, it opens a door for economic responsibility audit to serve the national governance. In this respect, more in-depth research is carried out. We still need to work together in the future.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F239.47

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