资源描述:
《经济责任审计视角下的廉政建设问题研究【毕业论文】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、毕业论文(20__届)经济责任审计视角下的廉政建设问题研究摘要经济责任审计作为对领导干部权力进行有效制约与监督的重要环节和机制,已经成为加强党风廉政建设的重要措施,也是审计机关作为经济综合监督部门义不容辞的责任。经济责任审计是我国特有的审计监督制度,国外并没有可照搬的经验,在国内,经济责任审计有大量的研究成果,但如何以经济责任审计视角促进廉政建设的研究成果并不多见,这使得本文的研究具有重要的理论和现实意义。本文先从宏观层面对经济责任审计在廉政建设中的实践进行了分析,期望从中得出一些普遍性的认识,为对浙江省的研究做好铺垫。接着
2、文章重点分析了浙江省经济责任审计在廉政间建设中的实际情况,发现其中存在着立法层次较低,审计独立性和权威性缺失;经经济责任界定难,审计风险较大;经济责任审计业务质量有待提高,审计评价不够准确等问题,这严重影响了经济责任审计对廉政建设的效果。接着,文章对海曙区经济责任告知承诺制进行案例分析,从中发现一些需要完善的问题。文章最后尝试提出六点改进建议:完善法律体系,改善审计执法环境;客观公正界定经济责任,降低审计风险;要建立科学的经济责任审计评价指标体系;实行经济责任联合审计制度,合理运用审计力量;建立经济责任审计成果共享制度;建立
3、健全经济责任审计力量的保障制度。关键词:反腐败;廉政建设;经济责任审计AbstractEconomicresponsibilityauditisaneffectiveandimportantmechanismwhencomingtosupervisetheauthoritiesofleadersandcadres,whichhasbecomeanimportantmeasureforbuildingacleanandhonestgovernment.Simultaneously,asthecomprehensiveecono
4、micdepartment,theauditinstitutionshavetheboundendutyofsupervision.EconomicresponsibilityauditistheuniqueinstitutioninChina.Experiencesinforeigncountriescannotbecopieddirectly.Economicresponsibilityaudithasachievedalargenumberofresearchresults,butthosearereallyrarei
5、ntheaspectofpromotingtheconstructionofcleanandhonestgovernmentfromtheperspectiveofeconomicresponsibilityaudit,whichmakesthisresearchofgreattheoreticalimportanceandpracticalsignificance.Firstly,thearticleanalyzesthepracticesofeconomicresponsibilityauditinbuildingcle
6、anandhonestgovernmentfromthemacrolevel,withtheexpectationsofgettingsomegeneralunderstandinginordertopavethewayforZheJiangProvince.Secondly,thearticlefocusesontheactualsituationofeconomicresponsibilityauditagainstthebuildingcleanandhonestgovernmentinZheJiangProvince
7、,findingthefollowingissues,suchasalowerleveloflegislation;lackofauditindependenceandauthority;difficultdefinitionsofeconomicresponsibility,largeauditrisks;servicequalitytobeimproved,auditassessmentinaccurateenough,whichaffectedtheeffectivenessoftheeconomicresponsib
8、ilityauditinbuildingcleanandhonestgovernmentseriously.Thirdly,thearticleanalyzesthepromisingsystemofeconomicresponsibilityasthecasestudyinHaiShuD