高校領導干部經濟責任審計評價研究——基于S高校的審計實踐分析及改進研究.pdf

1、安徽財經大學工商管理碩士（MBA）學位論文 1 高校領導干部經濟責任審計評價研究 高校領導干部經濟責任審計評價研究 —— ——基于 基于 S 高校的審計實踐分析及改進研究 高校的審計實踐分析及改進研究 內 容 摘 要 經濟責任審計是中共中央在新時期限制與加強領導干部自我約束能力，增強監(jiān)督制約工作效果而提出的一項審計制度，是新時期下提升黨的執(zhí)政能力，建設與加強中國特色社會主義的新的審計制度。在這是一項在當前新的經濟條件有利加強干部管理，有

2、效實施民主監(jiān)督，有力促進廉潔自律，提高廣大領導干部正確履行職責的意識與思想的監(jiān)督審計制度，這一制度的出臺，從機制上對領導干部的腐敗與墮落起到預防和治理的作用，從源頭上確保領導隊伍的廉潔奉公，從根本上促進了我國的依法行政工作，對推進我國依法治國、樹立一個良好的執(zhí)政黨形象、增強國家凝聚力與民族向心力等，都有著重要的歷史意義?？梢?，經濟責任審計的最重要部分，就是對領導干部實施經濟責任審計與評價。 當前，我國高校經濟利益日益呈現復雜化趨勢，對內

3、部審計提出很高的要求，近年來，高校經濟問題頻出，內部審計形同虛設。如何做到合理、正確的確定各位領導干部職責范圍內的經濟責任，對于經濟責任審計工作的研究探索以及開展評價等是最基本的前提。我國高校開展經濟責任審計的時間比較短，可借鑒的經驗也不算多，因此急需理論研究來指導和幫助經濟責任審計工作的開展。本文將從經濟責任審計的實務需要出發(fā)，從理論上分析與研究各種案例實證以及文獻資料，結合國內某大學對領導干部制定的經濟責任審計工作指標及評價體系等現

4、狀，就現行的高校領導干部工作中的經濟責任審計，提出了具體方案與建議。 本文的主要內容有: 一、緒論。將就本課題的研究背景、課題意義、內容構架、以及研究與方法等展開論述，并對國內、外相關領域的研究與現狀進行詳細的介紹。二、文獻綜述。通過對收集的相關文獻與資料進行梳理與研究，系統(tǒng)的介紹了高校經濟責任審計的理論基礎以及建立高校績效審計制度的相關政策與理論。同時，對我國高校當前實施經濟責任審計所產生的理論定義、各種實施主體的定位、各審計對象的不

5、同特點以及審計的范圍與內容等，都進行了詳細的分析介紹與概括。三、在前兩部分的分析與介紹的基礎上，結合國內某大學當前干部隊伍的實際情況，力圖明確我國干部隊伍在實施經濟責任審計中的各項具體內容，分析實施過程將安徽財經大學工商管理碩士（MBA）學位論文 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