党政领导干部经济责任审计研究毕业论文.docVIP

毕业论文 （20_ _届） 党政领导干部经济责任审计研究 摘 要 我国党政领导干部经济责任审计是伴随着我国经济体制和政治体制改革的进程产生并逐步发展起来的，是具有中国特色的审计监督、组织监督、纪检监督为一体的一种特殊监督活动。而行政问责制是经济责任审计的有利保障。由于我国经济责任审计工作开展时间短，而且没有国外可借鉴的经验，目前在经济责任审计实践中，还存在不少问题和矛盾。为了能够完善我国党政领导干部经济责任审计，基于行政问责制的角度进行分析研究，本文先是对我国党政领导干部经济责任审计的理论分析，然后调研现状和发展中的影响因素分析，再通过案例研究的方法，以浙江省的党政领导干部经济责任审计的案例——宁波宁海县统计局前王局长套现80万的案例进行分析，发现党政领导干部经济责任审计还存在不少的问题及影响因素：首先，经济责任审计制度不完善和问责机制不全；其次，经济责任审计风险难以控制；最后经济责任审计质量不高。对此，提出了完善经济责任审计法律法规和评价标准体系，完善问责机制，明确问责范围，统一问责标准，和降低经济责任审计风险，控制审计过程及提高党政领导干部经济责任审计质量的三条建议。 关键词：行政问责制；党政领导干部；经济责任审计Abstract Party and Government leading cadreseconomic responsibility audit in China are accompanied by reform of Chinas economic and political processes and gradually developed, it is the audit supervision with Chinese characteristics, organization and supervision, discipline inspection and supervision as one of a special oversight activities.Since Chinas economic responsibility audit work time is short, and there is no reference of the experience of other countries, in the present economic responsibility auditing practice, there are still many problems and contradictions.In order to be able to improve our party and Government leading cadreseconomic responsibilities,Analysis study on the perspective of administrative accountability,This article first on economic responsibility audit theory analysis of Chinas Party and Government leading cadres, and then research current situation and analysis of influencing factors in the development, through case studies,party and Government leading cadreseconomic responsibility audit of Zhejiang Province——Ningbo ninghai before the Bureau Secretary Wang is now 800,000 cases analysis.Found there are still many problems of party and Government leading cadreseconomic responsibility audit and its influencing factors:First, the economic responsibility auditing system is not perfect and accountability mechanisms is incomplete;Secondly, the economic responsibility audit risk is difficult to control;Finally economic responsibility