基于风险管理的行政事业单位经济责任审计评价体系构建研究 .docxVIP

PAGE PAGE I 基于风险管理的行政事业单位经济责任审计评价体系构建研究 摘 要 近年来，我国的反腐倡廉建设正在逐步加强，对于行政事业单位的经济责任也需要更为严苛的考量，健全的经济责任审计评价制度，对政府机关的经济责任进行有效的评价具有重要的现实意义。 文章首先介绍了我国经济责任审计评价体系的研究背景、意义以及国内外有关经济责任审计的文献，为本文提供了必要的理论支持，通过对青岛市财政局的经济责任审计现状进行分析与评价，发现青岛市财政局经济责任审计评价体系所存在的不足，对所发现的问题来构建适合我国行政事业单位的经济责任评价体系，针对所建立的经济责任审计评价体系，提出了具体的实施措施。 关键词： 经济责任审计；风险管理；行政事业单位 PAGE PAGE II Research on the Construction of Economic Responsibility Audit Evaluation System of Administrative Institutions Based on Risk Management Abstract In recent years, Chinas anti-corruption construction is gradually strengthened, and the economic responsibility of administrative institutions needs more rigorous consideration. It is of great practical significance to improve the economic responsibility audit evaluation system and effectively evaluate the economic responsibility of government agencies. Firstly, this paper briefly summarizes the research background and significance of the evaluation system of economic responsibility audit, and sorts out the relevant information about economic responsibility audit at home and abroad. Secondly, combing and integrating the concept and related theories of economic responsibility audit to provide necessary theoretical support for this paper; Then it analyzes and evaluates the present situation of economic responsibility audit of Qingdao Finance Bureau. Then, the existing economic responsibility evaluation system is improved by finding the shortcomings and risks of the economic responsibility audit evaluation system of Qingdao Finance Bureau. Finally, through the analysis and summary of the previous, In view of the established economic responsibility audit evaluation system, the concrete implementation measures are put forward. Keywords: Economic Responsibility Audit; Risk Management; Government department and state institutions PAGE 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 1 1.2.1经济责任审计方面 1 1.2.2经济责任审计评价方面 2