免疫系统视角下党政部门领导干部经济责任审计研究毕业论文.docVIP

毕业论文 （20_ _届） 免疫系统视角下党政部门领导干部经济责任审计研究 摘 要 审计“免疫系统论”借鉴医学免疫系统的概念，对审计本质进行了重新定位，是审计内涵的再次升华。审计“免疫系统”理念，是中国特色审计理论的核心，对审计具有指导意义。随着经济建设的不断推进、国家法规的不断完善，经济责任审计也在探索中不断前行，特别是浙江省在不断实践中已经形成具有浙江特色的经济责任审计模式。但是，在实践中依然存在许多的问题和困难影响经济责任审计的效果，阻碍“免疫系统”功能的发挥。探讨思考如何构建新模式，提升经济责任审计水平，增强“免疫”能力，更好的发挥审计在对领导干部履职问责、权力监督等方面的作用就显得非常有意义。 本文采用理论研究与案例分析相结合的方法，在理论分析的基础上，紧密结合浙江省经济责任审计发展的实际，按照理论研究——实践分析——观点提炼的思路，以经济责任审计的实践探索为主线，提出经济责任审计中存在的法律环境不优、审计范围与重点模糊、复合型人才紧缺等问题，并分析了问题的原因主要是开展审计工作时间较短，法制化工作起步较晚；政府审计工作内容多范围广，权责不明确；会计人员专业结构单一，没有与时俱进等等。总结并提出了领导干部经济责任审计机制创新的相关对策建议，如加快法制化建设，建立合理可行的审计规范体系；实施人力资源开发战略，培养高素质的审计专门人才；客观公正使用审计成果，提升“免疫”水平等。 关键词：Abstract The immune system of audit is from the concept of immune system in medical science. It relocates the nature of audit, and is promotion of audit. The idea of immune system of audit is the core of auditing theory with Chinese features, which has directive function on audit. With the development of economy and the perfection of national legislation, the system of economic responsibility audit is advancing in the process of probe, especially in Zhejiang province, where has formed a pattern system for economic responsibility audit with Zhejiang features. However, there are many problems and difficulties affecting the result of economic responsibility audit and hamper the work of immune system. Therefore, it is quite meaningful to think about how to construct a new mode of audit to winding the level of economic responsibility audit and strengthen the ability of the immune system in order to make audit play a role in duty performance and accountability of leading cadres, and power supervision. This paper combines the methods of theoretical research and analysis of cases together. Based on the former, it connects closely to the reality of the economic responsibility audit development in Zhejiang province. It follows the way of theoretical research, practice analysis, and opinions presenting. With the masterstroke of economic responsibility audit practice and research,