行政事业单位领导干部经济责任审计评价体系研究.docVIP

滨州学院本科毕业设计（论文） PAGE II 行政事业单位领导干部经济责任审计评价体系研究 摘 要 深化改革，建立和发展社会主义市场经济，是我国改革开放的必然要求。从大的经济发展角度看，各级政府官员特别是党政领导干部，在行政工作中要承担更多的经济责任，权力和义务日益凸显。推行经济责任审计，是推动机关工作人员廉洁奉公的重要措施，加强对干部的监督，必须进行经济责任审计。与此同时，在社会参与度和关注度不断提高的情况下，被审计主体的价值和社会影响也得到了提高，而这正是审计监督所追求的最好的结果。本文结合了国内外有关经济责任审计评价制度的研究成果，运用了有关理论知识，从财务和非财务两个层面分析了政府机关领导干部经济责任审计评价体系，探讨了一种适用于行政事业单位领导干部经济责任的考评体系，并将其应用于当前的经济责任审计实践中。 关键词： 行政事业单位；经济责任审计；评价体系 Research?on?Audit?Evaluation?System?of?Economic?Res-ponsibility?of?Leading?Cadres?in?Administrative?Institut-ions Abstract Deepening reform and establishing and developing socialist market economy are the inevitable requirements of Chinas reform and opening up. From the perspective of economic development, government officials at all levels, especially party and government leading cadres, should shoulder more economic responsibilities in administrative work, and their powers and obligations are increasingly prominent. To carry out economic responsibility audit is an important measure to promote the honesty and honesty of the staff of the government. At the same time, with the continuous improvement of social participation and attention, the value and social influence of the audited subject have also been improved, which is the best result that audit supervision pursues. This paper combines the research findings of economic responsibility audit evaluation system at home and abroad, using the related theory knowledge, from two aspects: financial and non-financial analysis the government leading cadres economic responsibility audit evaluation system, discusses a kind of applicable to the administrative institution of leading cadres economic responsibility appraisal system, and applied to the current economic responsibility audit practice. Keyword:Administrative?Institutions;?Economic?Responsibility?Audit;Eval-uation System PAGE ii 目 录 TOC \o 1-3 \h \u 第一章 绪 论 1 1.1研究背景和研究意义 1 1.1.1研究背景 1 1.1.2研究意义 1 1.2国内外文献综述 2 1.2.1国外研究现状 2 1.2.2国内研究现状 2 1.3研究内容和方法 3 1.3.1