当前我国经济责任审计中存在问题及对策研究毕业论文.doc

当前我国经济责任审计中存在的问题及其对策研究  摘  要  本文首先阐述了我国经济责任审计的发展历程、体系构造，强 调了经济责任审计在我国经济监督领域所发挥的重要作用，尤其在 十六届四中全会通过了《中共中央关于加强党的执政能力建设的决 定》后，作为提高执政能力的有效手段，作为独具中国特色的审计 监督形式，经济责任审计引起了更多的重视。经过近几年的大胆探 索和稳步推进，经济责任审计取得了长足的进步，但是还存在着法 律依据、运作程序、评价规范、审计结果运用、审计人员素质等方 面的不足，这在一定程度上制约了经济责任审计的发展。为此，本 人结合多年的经济责任审计实践，分析了经济责任审计目前存在问 题的主要原因，并在分析原因的基础上，对我国经济责任审计的制 度健全进行了探索和研究，主要是改革审计体制、完善经济责任审 计机制， 拓展审计内容、诠释经济责任审计内涵，形成部门合力、 提升经济责任审计效力，加强法制建设、规范经济责任审计，科学 制定计划、突出经济责任审计重点，严谨细致、提高审计人员业务 素质等途径。其目的是为了完善机制、提升效果，使经济责任审计 在干部队伍建设中发挥更多更好的作用。  关键词：经济责任 审计  问题及对策 A RESEARCH ON PROBLEMS AND STRATEGY OF ECONOMIC RESPONSIBILITY AUDIT ABSTRACT This thesis stated the development and the system construction of economic responsibility audit, and emphasized the essentiality that economic responsibility audit restricts and supervises the rights. Especially after the The Decision of the Central Government Regarding the  Reinforcement of the Communist Party’s Construction  of Executive  Capacity has passed on the forth session the sixteen Central Committee of the Chinese Communist Party, as for the effective method of improving the party in power， and an audit supervising form with Chinese special character, economic responsibility audit cause more attention. We have already made great progress on economic responsibility audit by boldly probing and steadily advancing. However, economic responsibility audit has still faced up to some difficulties and problems including the objective restriction of managerial system and economic legal environment and subjective limitation of audit strength and technical method, which restrict and influence the development of economic responsibility audit to some extent. For this reason, I combine with many years’ practices on economic responsibility audit, and then construct the system of economic responsibility audit. On the basis that I made sufficient study on primary factors in this paper which strengthen the economic responsibility audit in our country. In this paper, I have yet s