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论文编号：	15139
作者编号：	2320224222
上传时间：	2024/12/10 20:06:24
中文题目：	Y司法局领导干部经济责任审计研究
英文题目：	Research on economic responsibility audit of leading cadres in Y Judicial Bureau
指导老师：	梅丹
中文关键字：	领导干部经济责任审计；行政机关；经济责任评价
英文关键字：	Economic responsibility audit of leaders；Administrative organ； Economic responsibility audit evaluation
中文摘要：	领导干部任期经济责任审计是随着我国经济社会的发展、适应我国国情应运而生的产物，是我国审计监督体系的重要组成部分。领导干部任期经济责任审计在我国预防和治理腐败方面发挥着不可替代的“免疫系统”功能。在对行政机关领导干部实施经济责任审计的过程中，必须充分体现政治性和权威性，通过聚焦权力运行和责任落实，以小见大、从点到面，全方位检视领导干部的履职行为、忠诚意识和担当精神，客观评价领导干部经济管理的能力水平。 本文主要围绕以下六个部分展开研究：第一部分介绍本文研究背景及意义，评述相关国内外学者研究现状，提出本文研究思路和方法。第二部分概述领导干部经济责任审计的基本原理、行政机关领导干部经济责任审计的范围、程序、内容及方法。系统评述了经济责任审计的理论基础，包括受托审计理论、新公共管理理论。第三部分系统介绍了Y司法局A副局长领导干部经济责任审计项目，包括该项目在审前准备阶段、审计实施阶段、审计报告阶段、审计整改阶段的具体情况。第四部分分析了Y司法局A副局长经济责任审计项目存在问题及原因。梳理出主要问题包括：经济责任审计计划不足、经济责任评价指标及界定标准未明确、审计人员能力与审计方式不足、审计未取得预期成效。第五部分提出了Y司法局领导干部经济责任审计改善建议。研究提出规范经济责任审计计划、改进经济责任审计评价和责任界定、提高审计人员胜任能力和改进审计方式方法、充分利用经济责任审计成果等。最后对全文的研究结论和不足之处进行了总结。 本文通过理论研究与实际案例相结合的方式，对行政机关领导干部经济责任审计工作开展研究，深入探索以审计监督的实效促进领导干部依法用权、秉公用权、廉洁用权，促进领导干部权力规范运行，进而增强党的执政能力建设和先进性建设。本文的研究结论对类似行政机关领导干部经济责任审计工作具有借鉴意义。
英文摘要：	The economic responsibility audit of leading cadres is a product that has emerged with the development of economy and society and adapted to Chinese condition. It is an important component of audit supervision system and plays an irreplaceable “immune system” function in preventing and combating corruption. In the process of implementing economic responsibility audits, it is necessary to fully reflect political and authoritative aspects. By focusing on the exercise of power and the implementation of responsibilities, we can examine the performance, loyalty, and sense of responsibility of leading cadres in microcosm, from point to surface, and objectively evaluate their ability in economic management. This article mainly focuses on the following six parts：Firstly, introducing the research background and significance of this paper, reviewing the current research of relevant domestic and foreign scholars, and proposing the research ideas and methods of this paper. Secondly, outlining the basic principles of economic responsibility auditing of leading cadres, as well as the scope, procedures, content, and methods of economic responsibility auditing of leading cadres in administrative organs. The theoretical basis of economic responsibility auditing has been systematically reviewed, including entrusted audit theory and new public management theory. Thirdly, systematically introducing the economic responsibility audit project of Deputy Director A in Y Judicial Bureau, including the specific situation of the project in the pre-trial preparation stage, audit implementation stage, audit report stage, and audit rectification stage. Fourthly, analyzing the problems and reasons for the economic responsibility audit of Deputy Director A in Y Judicial Bureau, and identifying the main issues: insufficient plan, unclear definition standards and evaluation indicators, insufficient ability and audit methods of auditors, and failure to achieve expected results. Fifthly, proposing suggestions for improving the economic responsibility audit of leading cadres in Y Judicial Bureau, and standardizing the economic responsibility audit plan, clarifying the evaluation and definition of economic responsibility audit, improving the competence of auditors and improving audit methods, fully utilizing the results of economic responsibility audit, and summarizing the conclusions and shortcomings. Through the combination of theoretical research and practical cases, this paper conducts research on the economic responsibility audit of leading cadres in administrative organs, deeply explores the effectiveness of audit supervision to promote leading cadres to use power according to law, impartially and honestly, promote the standardized operation of leading cadres' power, and further strengthen the Party's ruling competency and advancement nature, which has reference significance for the economic responsibility audit of leading cadres in administrative organs.
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