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论文编号：	11240
作者编号：	2320170772
上传时间：	2019/12/9 22:50:34
中文题目：	TH区审计局经济责任审计优化研究
英文题目：	Research on Economic Responsibility Audit Optimization of TH District Audit Bureau
指导老师：	李莉
中文关键字：	经济责任审计；质量控制；审计评价
英文关键字：	economic responsibility audit; quality control; audit evaluation
中文摘要：	国家审计作为一种独立性经济监督活动，是党和国家监督体系的重要组成部分，经济责任审计则是国家审计担负的一项重要职能，在加强领导干部监督管理、推进全面从严治党和防治腐败等方面发挥了重要作用。随着新时代的到来，党和国家对审计制度改革、加强审计工作等作出了一系列重大决策部署，经济责任审计工作也逐渐面临着新形势、新要求的挑战，要进一步发挥经济责任审计的职能作用，就要从实际出发，积极探索优化经济责任审计各工作环节的新举措。 本文以经济责任审计相关法律法规和理论体系为依据，立足TH区审计局经济责任审计实践现状，从经济责任审计工作的总体流程和目标任务出发，聚焦“怎么审”、“如何评”、“如何用”，对TH区审计局经济责任审计工作过程中存在的问题进行深入挖掘和综合分析，提出在审计质量控制、审计方式方法应用、审计评价、审计结果运用以及审计队伍建设等方面的不足和薄弱之处，探索优化TH区审计局经济责任审计工作的新思路、新理念和新方法，主要围绕加强审计全过程质量管控、构建审计综合评价体系、深化审计结果运用、优化审计方式方法四个方面构建优化方案，并结合优化方案，聚焦制度支撑、数据支撑、人才支撑三方面提出实施保障及对策建议。 本文运用案例分析法、文献研究法等，在对经济责任审计相关理论及文献进行综合梳理研究的基础上，结合TH区审计局具体的审计案例进行探讨，借鉴相关文献及优秀的经验做法，提出具有针对性和可行性的优化思路与优化方案，为进一步提升经济责任审计质效提供参考。
英文摘要：	As an independent economic supervision activity, state audit is an important part of the party and state supervision system.Economic responsibility audit is an important function of the state audit. It has played an important role in strengthening the supervision and management of leading cadres, promoting the comprehensive management of the party and fighting against corruption. With the advent of the new era, the party and the state have made a series of major decision-making arrangements for the reform of the auditing system and the strengthening of the auditing work. The economic responsibility auditing work is gradually facing the challenges of the new situation and new requirements. This paper is based on the relevant laws and regulations and the theoretical system of economic responsibility auditing. It is based on the current status of economic responsibility auditing practice of the TH District Audit Bureau and the overall process and target tasks of economic responsibility auditing. It focuses on "how to audit", "how to evaluate", " "how to use", to analyze the problems and causes existing in the economic responsibility audit of the TH District Audit Bureau. It puts forward deficiencies in audit quality control, application of audit methods and methods, audit evaluation, use of audit results, and construction of audit teams And It explores new ideas, concepts and methods for optimizing the economic responsibility audit work of the TH District Audit Bureau. It mainly focuses on strengthening the quality control of the entire audit process, building a comprehensive audit evaluation system, deepening the use of audit results, and optimizing audit methods to build an optimization plan in all aspects. And it puts forward implementation guarantees and countermeasures from three aspects: system support, data support, and talent support. This paper uses case analysis method, literature research method, etc. On the basis of comprehensive research on economic responsibility auditing related theories and literature, it analyzes specific audit cases of TH District Audit Bureau to discuss. Based on relevant literature and excellent experience and practice, this paper puts forward pertinent and feasible optimization ideas and optimization schemes It aims to provide a reference for further improving the quality and effectiveness of economic responsibility audits.
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