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论文编号：	9758
作者编号：	2120152900
上传时间：	2017/12/10 11:14:03
中文题目：	X镇党政主要领导干部经济责任审计研究
英文题目：	X Town Party and Government Leading Cadres Economic Responsibility Audit Research
指导老师：	张继勋
中文关键字：	乡镇领导干部；经济责任审计；评价体系
英文关键字：	Township leading cadres; Economic responsibility audit; Evaluation system
中文摘要：	经济责任审计是在社会主义市场经济条件下，党和政府为了加强对领导干部的监督和管理，正确评价其任职期间经济责任履行情况而制定的一项制度。近年来，经济责任审计被党和国家摆在越来越重要的位置，党的十八届四中全会提出对领导干部履行经济责任情况实行审计全覆盖。经济责任审计作为一项具有中国特色的审计制度，没有现成的经验可以借鉴，而且随着经济责任审计的日益深入，实践中出现了一些新问题、新情况有待解决。 本文聚焦乡镇党政主要领导干部经济责任审计，以具体案例为依托进行研究。首先，介绍研究的背景、意义，国内外相关研究综述以及主要的创新等。其次，介绍经济责任审计的相关理论，包括委托代理理论等相关理论基础，经济责任审计的基本框架以及乡镇党政主要领导干部经济责任审计的特点。再次，介绍X镇党政主要领导干部经济责任审计现状并进行分析，关注实践中存在的主要问题，提出审计内容未能较好地体现乡镇党政主要领导干部经济责任特点、缺乏乡镇党政主要领导干部经济责任审计评价体系、乡镇党政主要领导干部责任界定不清晰、乡镇党政主要领导干部经济责任审计结果运用不充分等问题。最后，针对存在的问题尝试提出相应的改进对策，包括审计内容体现乡镇党政主要领导干部经济责任特点、构建乡镇党政主要领导干部经济责任审计评价体系、准确界定乡镇党政主要领导干部责任、完善乡镇党政主要领导干部经济责任审计结果运用机制等，推动乡镇党政主要领导干部经济责任审计工作进一步发展。
英文摘要：	In order to strengthen the supervision and management of leading cadres, and evaluate the performance of economic responsibility during their tenure, economic responsibility audit is put forward under the condition of socialist market economy. In recent years, the economic responsibility audit is more and more important, the fourth plenary session of the 18th CPC central committee proposed for complete coverage of economic responsibility audit. Because of the economic responsibility audit as an auditing system with Chinese characteristics, there is no ready-made experience to draw lessons from. With the increasing of the economic responsibility audit, in practice there are some new problems and new situation need to be addressed. This paper focus on township party and government leading cadres economic responsibility audit, and the study is based on specific cases. Firstly, the paper introduces the research background, significance, literature review, innovation, etc. Secondly the paper introduces principal-agent theory and other related theory, basic framework of economic responsibility audit, and characteristics of township party and government leading cadres economic responsibility audit. Thirdly the paper summarizes the outstanding problems, combined with the practice of X town party and government leading cadres economic responsibility audit. The audit content can not reflect the characteristics of township party and government leading cadres economic responsibility audit quite well. The evaluation system of township party and government leading cadres economic responsibility audit is lacking. The responsibilities of township party and government leading cadres are unclear. The application of township party and government leading cadres economic responsibility audit results are inadequate. Finally the paper puts forward the corresponding measures and suggestions. The audit content reflects the characteristics of township party and government leading cadres economic responsibility audit. To construct the evaluation system of township party and government leading cadres economic responsibility audit. To accurately define the responsibilities of township party and government leading cadres. To improve the use mechanism of township party and government leading cadres economic responsibility audit results. The study seeks to promote further development of township party and government leading cadres economic responsibility audit.
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