导　　师： 傅胜

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 东北财经大学

摘　　要： 领导干部经济责任审计是促进我国经济建设良性循环的重要手段,是我国经济建设监督体系的重要环节,能够加强对党政领导干部的监督与管理,能够从源头上防止腐败的发生,能够促进领导干部的廉洁自律,近年来它的地位与发挥的作用越来越大。军队经济不仅是国家经济建设的一部分,而且在军队建设中也是国防建设的重要内容之一。军队领导干部经济责任审计,是我军确立的一项重要审计制度,在实践中一直不断地推进部队的作风建设和廉政建设。军队运用审计手段对军队领导干部进行审计,有利于军队领导用好手中所掌握的权力,依法合理有效地分配军费,防止腐败的发生；对我军正规化、现代化建设发挥着举足轻重的作用。研究军队领导干部经济责任审计不仅对中国审计理论具有重要的理论意义,而且更加具有现实意义。 本论文从理论与实务的角度出发,以军队领导干部经济责任审计中一个分支军队领导干部任期经济责任审计为主体,采取规范研究的方法,介绍了任期经济责任审计的产生背景理论依据,集中分析了军队任期经济责任审计特点、工作状况,重点讨论了军队领导干部经济责任审计需要破解的难题以及可以采取的措施和对策。 本文共包括五个主要部分。 第一部分,导论。阐明军队领导干部经济责任审计研究背景、目的和意义、相关国内文献综述。 第二部分,理论基础。介绍军队领导干部任期经济责任审计的涵义、特点、本质和理论基础。 第三部分,介绍军队领导干部经济责任审计的现实情况。主要阐述军队经济责任审计的开展原则、审计开展的基本程序、审计内容、审计方法和审计评价等五个方面。 第四部分,军队领导干部经济责任审计现有存在的主要问题及原因分析。主要分析了军队经济责任审计现有体制制约、审计评价标准操作难、经济责任界定难、审计报告撰写难点、审计职能错位等六个主要方面。 第五部分,完善军队经济责任审计的措施和对策。针对军队经济责任审计存在的问题,提出了改变现有体制的一点思考、审计方法上的一点策略、规范和促进审计结果运用、撰写审计报告的一点办法、采用审计回访制的手段加强审计监督作用、引入风险导向审计理念、理清审计职能的一些设想等七条措施和对策。 本文采用的研究方法：规范研究 本文拟解决的问题：军队领导干部经济责任审计现有体制制约问题；提高军队领导干部经济责任审计评价准确性；理顺审计构成职能等问题。 The economical responsibility audit of leading cadres to promote China's economic construction is an important means of virtuous cycle, is China's economic construction supervision system of the important link, to strengthen the leadership of the party and government cadres, supervision and management, can from the source to prevent the corruption, can promote the leading cadre of honesty and self-discipline, in recent years its status and role of more and more big. The army of the economical responsibility audit of leading cadres, our army is established an important audit system, in practice has been constantly advancing forces style construction and the construction of a clean and honest administration. The army auditing means using the audit of leading cadres, be helpful for military leaders in good hands by the master of power, in accordance with law, reasonable and effective allocation of military, prevent corruption; To our normalization, modernization plays a very important role. The army the economical responsibility audit of leading cadres not only to China audit theory has important theoretical significance, but also more realistic significance. This thesis from the perspective of theory and practice, in order to the army the economical responsibility audit of leading cadres a branch of military economical responsibility audit of leading cadres term as the main body, take the method of normative research, this paper introduces the economic responsibility audit term the background of the theory basis, focuses on the troops term economic responsibility audit characteristics, working conditions, and mainly discussed the army the economical responsibility audit of leading cadres need to crack problem and can take measures and countermeasures. This thesis includes five main parts. The first part, introduction. To clarify the army the economical responsibility audit of leading cadres research background, purpose and significance, the related domestic literature review. The second part, theory foundation. Introduce the army leading cadre term economic responsibility audit of the meaning, characteristics, nature and theoretical basis. The third part, introduce the army the economical responsibility audit of leading cadres the reality of the situation. Mainly expounds the forces of economic responsibility audit development principle, the audit to carry out the basic procedures, audit contents, audit methods and audit evaluation five aspects. The fourth part, the army the economical responsibility audit of leading cadres existing problems and cause analysis. Mainly analyzes the economic responsibility audit army existing system restriction, audit evaluation standard operation difficult, economic responsibility audit report definition, it is difficult to write the difficulty, the audit function dislocation and so on six aspects. The fifth part, perfect the army of economic responsibility audit measures and countermeasures. According to the military economic responsibility audit existing problems, puts forward the change existing system a little thinking, the audit method of strategy, regulate and promote audit results using, writing audit report a little way, the audit HuiFangZhi means to strengthen audit supervision function, the introduction of risk-oriented audit idea, clear audit functions such as some assumptions seven measures and countermeasures. This article uses the research method: normative research This paper tries to solve the problem: the army the economical responsibility audit of leading cadres system restrict the existing problems; Improve the army the economical responsibility audit of leading cadres evaluation accuracy; Straighten out the audit constitutes function and so on questions.

关 键 词： 军队领导干部 经济责任审计 审计评价 审计报告

分 类 号： [F239.47]

领　　域： [经济管理] [经济管理]