《我国经济责任审计研究》毕业学术论文.docVIP

PAGE l 我国经济责任审计研究 院 系：经济管理学院 专 业 班：会计 班 姓 名： 学 号： 指导教师： 年5月 l 我国经济责任审计研究 Study on the Economic Responsibility Audit in China 摘 要 我国的经济责任审计主要是指党政领导干部任期经济责任审计和国有企业及国有控股企业领导人员任期经济责任审计，是我国改革开放过程中形成的一种审计制度。随着李金华审计长掀起的“审计风暴”在全国带来的轰动效应看，人们越来越意识到实行领导干部经济责任审计制度。几年来，经济责任审计对加强领导干部的监督，维护财经法纪，促使领导干部不断提高管理水平和遵纪守法意识以及自我约束能力，推动党风和廉政建设、从严治党和依法行政，促进社会主义市场经济的发展等方面，发挥了积极作用。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，但是还存在着不足，这在一定程度上制约了经济责任审计的发展。 本文首先概述了经济责任审计，其次介绍其在我国的发展状况，再次分析我国存在的问题，最后提出完善对策。 关键词：监督 审计制度 经济责任审计  Abstract Our countrys economical responsibility audit mainly is refers to the government leading cadres tenure economical responsibility audit and the state-owned enterprise leadings tenure economical responsibility audit is one kind of auditing system which in our country reform and open policy process forms.Along with thethe audit storm”,the people more and more realize the importance of the leading cadre economical responsibility auditing system.For several years,the economical responsibility audit has displayed the positive roles in strengthening the leading cadres surveillance.maintainin the finance and economics law and discipline,urging the leading cadre unceasingly to raise the management level and to observe law and discipline consciousness as well as the self-restraint ability , promoting the socialist market economy development and so on.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,which restrict and influence the development of economic responsibility audit to some extent. This article,firstly,summarize economic responsibility audit.Secondly,introduce the development in our country.Thirdly,it analyse the problems of in China.Lastly,to raise improvement measures. Key words：surveillance audit system economical responsibility audit 目 录 摘要…………………………………………………