基于经济责任审计的我国党政领导干部责任履行情况研究  

A Case Study of the Implementation of Government Leading Cadres' Responsibility Based on Economic Responsibility Audit

作　　者：王翠琳[1] 蔺全录[1] 李莉[2] 

机构地区：[1]兰州理工大学经济管理学院,甘肃兰州730050 [2]兰州理工大学财务处,甘肃兰州730050

出　　处：《南京审计学院学报》2015年第3期53-61,共9页journal of nanjing audit university

基　　金：国家社会科学基金项目(14XJY014)

摘　　要：选择可以量化的反映审计投入力度的审计查出金额、被审计人员数量、省级审计人员数量和审计报告量实证分析我国党政领导干部经济、社会责任目标的实现程度,研究发现:经常性考核党政领导干部的指标反映程度强于非经常性指标;真实性、合法性责任反映程度强于效益性责任的履行;各类支出项目的减少反映程度明显高于收入的增加;审计出金额、省级审计人员量和审计报告量的作用明显强于被审计人员数量的作用。Choosing the quantitative index which reflects the amount of investment audit, the quantity of being audited by the Auditor, provincial auditors and audit reports, we make an empirical analysis on the implementation of economic responsibility and social responsibility on the part of government leading cadres. The study finds that regular assessment indicator which check the party and government leading cadres is stronger than non-recurring indicator; authenticity, legitimacy is stronger than profitability; a drop in expenditure items is higher than the increase in income; the amount of being audited, provincial auditors and audit reports are significantly stronger than the quantity of being audited.

关 键 词：党政领导干部经济责任审计 社会责任 会计责任 审计质量 国家审计 审计监督制度 受托经济责任 

分 类 号：F239.47[经济管理—会计学]