经济责任审计视角下的廉政建设问题研究毕业论文.docVIP

毕业论文 （20_ _届） 经济责任审计视角下的廉政建设问题研究 摘 要 经济责任审计作为对领导干部权力进行有效制约与监督的重要环节和机制，已经成为加强党风廉政建设的重要措施，也是审计机关作为经济综合监督部门义不容辞的责任。经济责任审计是我国特有的审计监督制度，国外并没有可照搬的经验，在国内，经济责任审计有大量的研究成果，但如何以经济责任审计视角促进廉政建设的研究成果并不多见，这使得本文的研究具有重要的理论和现实意义。 本文先从宏观层面对经济责任审计在中的进行了分析，期望从中得出一些普遍性的认识，为对浙江省的研究做好铺垫。接着文章重点分析了浙江省经济责任审计在中的实际情况，发现其中存在着立法层次较低,审计独立性和权威性缺失；经经济责任界定难，审计风险较大；经济责任审计业务质量有待提高，审计评价不够准确等问题，这严重影响了经济责任审计对的效果。文章最后尝试提出点改进建议:完善法律体系,改善审计执法环境；客观公正界定经济责任，降低审计风险；要建立科学的经济责任审计评价指标体系；实行经济责任联合审计制度，合理运用审计力量；建立经济责任审计成果共享制度；建立健全经济责任审计力量的保障制度。 关键词：Abstract Economic responsibility audit is an effective and important mechanism when coming to supervise the authorities of leaders and cadres , which has become an important measure for building a clean and honest government. Simultaneously, as the comprehensive economic department, the audit institutions have the bounden duty of supervision. Economic responsibility audit is the unique institution in China. Experiences in foreign countries can not be copied directly. Economic responsibility audit has achieved a large number of research results, but those are really rare in the aspect of promoting the construction of clean and honest government from the perspective of economic responsibility audit, which makes this research of great theoretical importance and practical significance. Firstly, the article analyzes the practices of economic responsibility audit in building clean and honest government from the macro level, with the expectations of getting some general understanding in order to pave the way for Zhe Jiang Province. Secondly, the article focuses on the actual situation of economic responsibility audit against the building clean and honest government in Zhe Jiang Province, finding the following issues, such as a lower level of legislation; lack of audit independence and authority; difficult definitions of economic responsibility, large audit risks; service quality to be improved, audit assessment inaccurate enough, which affected the effectiveness of the econom