中国处所政府首长经济责任审计和其规范体系研究.pdfVIP

中国地方政府首长经济责任审计及其规范体系研究 摘 要 经济责任审计是加强对领导干部权力的制约和监督，完善社会主 义政治文明的一项重要制度。本文从加强政府管理的角度出发，以公 共受托责任关系及信息不对称理论为基础，对当前我国地方政府首长 经济责任审计的发展状况进行研究，分析此项审计中亟待完善之处， 并借鉴西方发达国家政府绩效审计的成功经验，提出构建规范体系的 总体构想，目的是从理论的角度探讨解决审计实务中存在的问题。 本文认为，构建地方政府首长经济责任审计的规范体系，需要解 决三个层面的问题：一是完善审计法规体系和审计制度；二是建立科 学的评价指标体系；三是明确具体实施规范。目前在这三个层面存在 的问题主要是审计法规不完善，缺乏标准化的操作指南，“先审后离” 的审计模式不利于发挥审计成效，经济责任界定标准不明确；缺乏科 学的评价指标体系；没有明确审计内容、规范审计程序的具体实施规 范。本文采用定量与定性相结合的研究方法，通过建立数学模型对地 方政府首长经济责任进行评价。通过研究得出以下结论：要解决这些 问题，必须完善经济责任审计法规体系，推动任中审计的发展，建立 起科学的评价指标体系，在实际工作中加以运用，形成审计实施具体 规范。 关键词：经济责任审计，审计规范，评价指标体系 THE RESEARCH OF CHINESE LOCAL GOVERNMENT PRINCIPAL’S ECONOMIC RESPONSIBILITY AUDIT AND STANDARDIZATION SYSTEM ABSTRACT Economic responsibility audit is an important system to reinforce the limitation and supervision of the principal’s power and to improve the socialistic civilization. The article puts its point from the aspect of government management, bases the theory on public entrusted obligation relationship and anisomerous information, makes research on the development of current Chinese local government principal economic responsibility audit ,analyzes what need to improve among the auditing, uses for reference of successful experiences practiced in west developed countries, and brings forward total conformation of construct canonical system with the aim to resolve problems existed in audit practice through academic angle. From the point of the article, it should settle three problems to construct this system: the first is bettering off basal criterion and audit system; the second is to establish scientific judge index system; the third is making clear idiographic implement standard. At present, what most needs to figure out is faultiness of audit codes, absence of normative operation criterion, system limitation of “leave first, audit later”