高校領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評價研究——基于S高校的審計(jì)實(shí)踐分析及改進(jìn)研究.pdf

1、安徽財(cái)經(jīng)大學(xué)工商管理碩士（MBA）學(xué)位論文 1 高校領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評價研究 高校領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計(jì)評價研究 —— ——基于 基于 S 高校的審計(jì)實(shí)踐分析及改進(jìn)研究 高校的審計(jì)實(shí)踐分析及改進(jìn)研究 內(nèi) 容 摘 要 經(jīng)濟(jì)責(zé)任審計(jì)是中共中央在新時期限制與加強(qiáng)領(lǐng)導(dǎo)干部自我約束能力，增強(qiáng)監(jiān)督制約工作效果而提出的一項(xiàng)審計(jì)制度，是新時期下提升黨的執(zhí)政能力，建設(shè)與加強(qiáng)中國特色社會主義的新的審計(jì)制度。在這是一項(xiàng)在當(dāng)前新的經(jīng)濟(jì)條件有利加強(qiáng)干部管理，有

2、效實(shí)施民主監(jiān)督，有力促進(jìn)廉潔自律，提高廣大領(lǐng)導(dǎo)干部正確履行職責(zé)的意識與思想的監(jiān)督審計(jì)制度，這一制度的出臺，從機(jī)制上對領(lǐng)導(dǎo)干部的腐敗與墮落起到預(yù)防和治理的作用，從源頭上確保領(lǐng)導(dǎo)隊(duì)伍的廉潔奉公，從根本上促進(jìn)了我國的依法行政工作，對推進(jìn)我國依法治國、樹立一個良好的執(zhí)政黨形象、增強(qiáng)國家凝聚力與民族向心力等，都有著重要的歷史意義?？梢?，經(jīng)濟(jì)責(zé)任審計(jì)的最重要部分，就是對領(lǐng)導(dǎo)干部實(shí)施經(jīng)濟(jì)責(zé)任審計(jì)與評價。 當(dāng)前，我國高校經(jīng)濟(jì)利益日益呈現(xiàn)復(fù)雜化趨勢，對內(nèi)

3、部審計(jì)提出很高的要求，近年來，高校經(jīng)濟(jì)問題頻出，內(nèi)部審計(jì)形同虛設(shè)。如何做到合理、正確的確定各位領(lǐng)導(dǎo)干部職責(zé)范圍內(nèi)的經(jīng)濟(jì)責(zé)任，對于經(jīng)濟(jì)責(zé)任審計(jì)工作的研究探索以及開展評價等是最基本的前提。我國高校開展經(jīng)濟(jì)責(zé)任審計(jì)的時間比較短，可借鑒的經(jīng)驗(yàn)也不算多，因此急需理論研究來指導(dǎo)和幫助經(jīng)濟(jì)責(zé)任審計(jì)工作的開展。本文將從經(jīng)濟(jì)責(zé)任審計(jì)的實(shí)務(wù)需要出發(fā)，從理論上分析與研究各種案例實(shí)證以及文獻(xiàn)資料，結(jié)合國內(nèi)某大學(xué)對領(lǐng)導(dǎo)干部制定的經(jīng)濟(jì)責(zé)任審計(jì)工作指標(biāo)及評價體系等現(xiàn)

4、狀，就現(xiàn)行的高校領(lǐng)導(dǎo)干部工作中的經(jīng)濟(jì)責(zé)任審計(jì)，提出了具體方案與建議。 本文的主要內(nèi)容有: 一、緒論。將就本課題的研究背景、課題意義、內(nèi)容構(gòu)架、以及研究與方法等展開論述，并對國內(nèi)、外相關(guān)領(lǐng)域的研究與現(xiàn)狀進(jìn)行詳細(xì)的介紹。二、文獻(xiàn)綜述。通過對收集的相關(guān)文獻(xiàn)與資料進(jìn)行梳理與研究，系統(tǒng)的介紹了高校經(jīng)濟(jì)責(zé)任審計(jì)的理論基礎(chǔ)以及建立高校績效審計(jì)制度的相關(guān)政策與理論。同時，對我國高校當(dāng)前實(shí)施經(jīng)濟(jì)責(zé)任審計(jì)所產(chǎn)生的理論定義、各種實(shí)施主體的定位、各審計(jì)對象的不

5、同特點(diǎn)以及審計(jì)的范圍與內(nèi)容等，都進(jìn)行了詳細(xì)的分析介紹與概括。三、在前兩部分的分析與介紹的基礎(chǔ)上，結(jié)合國內(nèi)某大學(xué)當(dāng)前干部隊(duì)伍的實(shí)際情況，力圖明確我國干部隊(duì)伍在實(shí)施經(jīng)濟(jì)責(zé)任審計(jì)中的各項(xiàng)具體內(nèi)容，分析實(shí)施過程將安徽財(cái)經(jīng)大學(xué)工商管理碩士（MBA）學(xué)位論文 3 UNIVERSITY DEPARTMENT OF LEADING CADRES ECONOMIC RESPONSIBILITY AUDIT EVALUATION RESEARCH BAS

6、ED ON S ANALYSIS AND IMPROVEMENT OF AUDIT PRACTICE ABSTRACT Economic responsibility audit is the new Central Committee of the Party cadres to strengthen the self discipline, audit system, put forward to strengthen superv

7、ision, is to promote the new era of the party's ruling ability, and strengthen the construction of socialism with Chinese characteristics in the new audit system. This is cadre management a new economic conditions, t

8、he effective implementation of democratic supervision, improve self-discipline consciousness and thinking correctly perform their duties, in order to improve the leading cadres of the supervision and audit system, this s

9、ystem has led to corruption in the sector, in order to prevent and control functions, mechanisms to ensure that honest leadership from the source, fundamentally promotes the Chinese government administration according to

10、 law, in China, so as to promote the rule of law, establish a good image of the party, to enhance the cohesion of the nation and state, has the epoch-making historical significance. Visible, economic responsibility audit

11、, the most important part, is the development of leading cadres economic responsibility audit and evaluation. At present, the development trend of internal audit in China's economic interests increasingly complex, pu

12、t forward a very high request, in recent years, frequent economic problems, in the internal audit of colleges and universities, the nominal. How do you leadership duties within the scope of economic responsibility, to de

13、termine a reasonable, correct, because the study of exploration and evaluation in economic responsibility audit work is the most basic prerequisite. Chinese colleges and universities to carry out economic responsibility

14、audit time is short, the experience is not large, so there is an urgent need for theoretical development, economic responsibility audit work guidance and help. Will take from the practice of economic responsibility audit

15、, the paper research and analysis of various case studies and literary theory, combined with the current situation of University, leading cadres economic responsibility audit evaluation index and system, leading cadres e