【作者】 刘娜；

【导师】 张忠利； 白景美；

【作者基本信息】 天津大学 ， 公共管理（专业学位）， 2014， 硕士

【摘要】 我国的经济责任审计包括党政领导干部经济责任审计,又包括国有企业及国有控股企业领导人员经济责任审计。我国审计工作的重大突破之一就是实施了经济责任审计,它引领着审计工作的新发展,经济责任审计在对领导干部的监督管理中发挥了不可替代的作用。从天津市宝坻区的实践来看,通过经济责任审计工作的开展,对领导干部的监督加强了,财经法纪得以维护,领导干部的遵纪守法意识、管理水平和自我约束能力都得到了不同程度的提高,对党风廉政建设起到了有力的推动作用,促进了地方经济的发展。但是在实际工作中,经济责任审计仍然存在独立性不强,时效性滞后,经济责任没有明确规定,审计结果得不到充分利用,审计手段和审计方法落后以及审计力量及审计人员素质限制的问题。结合本人十多年的基层经济责任审计工作实践,分析了经济责任审计目前存在问题的主要原因,并在分析原因的基础上,对我国经济责任审计制度健全进行了探索和研究,主要是改革经济责任审计体制,健全经济责任审计的法律、法规和制度,使经济责任审计联席会议的作用充分发挥,建立科学的经济责任审计评价指标体系,建立完善风险控制机制,确保审计成果充分利用。本文研究的主要成果就是可以在实践中使经济责任审计在干部队伍建设中发挥更多更好的作用。更多还原

【Abstract】 Economic responsibility audit in China mainly refers to the party and government cadres economic responsibility auditing and the leading personnel of state-owned enterprises and state holding enterprises term economic responsibility auditing. The implementation of economic responsibility audit is the audit work of our country a major breakthrough, but also a new trend in China for the development of audit work, as one of the system of supervision and management of cadres, economic responsibility audit shows other audit cannot replace the role of. In recent years, the economic responsibility audit of leading cadres to strengthen supervision, maintain financial and economic laws and regulations, make the leading cadre and constantly improve the level of management and the law-abiding consciousness and ability of self restriction, promote the party conduct and clean government construction, and promote the development of other aspects of socialist market economy has played an active role. But in the actual work, lack of independence of economic responsibility audit, audit project effectiveness lag, economic responsibility is not clear, the results of the audit cannot be fully utilized, the audit methods and audit method is backward, and the quality of auditors audit strength limit, restrict the development of economic responsibility audit. I combined the practice over years of economic responsibility audit, The existing problems about economic responsibility audit were analyzed, point the main causes, and based on the analysis of the reasons, on the economic responsibility audit system of our country and improve the exploration and research, mainly is the reform of the system of economic responsibility audit, improve the economic responsibility audit laws and regulations, strengthen and develop the economy responsibility audit joint meeting role, establish a scientific evaluation index system of economic responsibility audit, establish perfect risk control mechanism, to ensure the full use of audit results. The main results of this study is that we can in practice of economic responsibility auditing plays more and more in the cadre troop construction in the role of.更多还原