经济责任审计是我国特有的一种审计方式，经济责任审计的实施旨在增强领导干 部经济责任意识，以及对领导干部的履职能力进行监督，从而对领导干部的经济行为 起到约束与规范的作用。 经济责任审计在我国已开展多年，已成为对领导干部权力监督的重要手段，相关 法律、法规和制度日益完善，已经成为党和国家监督体系的重要组成部分，推进我国 治理体系和治理能力现代化的重要工具。2015 年“两办”印发的《关于完善审计制 度若干重大问题的框架意见》及《关于实施审计全覆盖的实施意见》，要求进一步提 高领导干部经济责任审计的覆盖面，增强经济责任审计的广度和深度。经济责任审计 的对象不但包括党政机关和国有企业的“一把手”，更包括广大的政府组成部门领导 干部。因此，加强部门领导干部经济责任审计，是全面深化经济责任审计，实现经济 责任审计全覆盖的必然要求。 本文以某城市规划局 A 局长经济责任审计评价为例，运用文献研究、案例分析、 问卷调查等方法，比较系统梳理了经济责任审计的研究动态、中央和我省有关经济责 任审计的法律法规，分析经济责任审计的理论基础并界定相关概念，在此基础上，首 先，归纳总结部门领导干部经济责任审计存在的主要问题，挖掘存在问题的原因，提 出深化部门经济责任审计的若干对策建议。然后，以某城市规划局 A 局长经济责任审 计评价为例，聚焦于部门领导干部经济责任审计评价指标体系构建，并将评价指标体 系运用于 A 局长经济责任审计评价，最后对评价结果进行分析，以期为深化部门领导 干部经济责任审计做出贡献。 关键词：部门领导干部；经济责任审计；评价指标构建I ABSTRACT Economic Responsibility Audit is a unique auditing method in China. The implementation of economic responsibility audit aims to enhance the awareness of leading cadres' economic responsibility and supervise the ability of leading cadres to perform their duties, thus constraining and standardizing the economic behavior of leading cadres. effect. Economic responsibility audit has been carried out in China for many years and has become an important means of supervising the power of leading cadres. Relevant laws, regulations and systems have become increasingly perfect. It has become an important part of the party and state supervision system, and promotes the modernization of China's governance system and governance capacity. Important tool. The “Framework Opinions on Improving Some Major Issues in the Auditing System” and the “Implementation Opinions on Implementing the Full Coverage of Auditing” issued by the “Two Offices” in 2015 require further improvement of the coverage of economic responsibilities audits of leading cadres and the enhancement of the breadth of economic responsibility audits. depth. The object of economic responsibility audit includes not only the “top leaders” of party and government organs and state-owned enterprises, but also the leading cadres of the broad government departments. Therefore, strengthening the economic responsibility audit of leading cadres of departments is an inevitable requirement for comprehensively deepening economic responsibility audits and realizing full coverage of economic responsibility audits.. Taking the economic responsibility audit evaluation of the director of a city planning bureau as an example, this paper uses literature research, case analysis, questionnaire survey and other methods to compare and analyze the research dynamics of economic responsibility audit, the central and provincial laws and regulations on economic responsibility audit, and analyze On the basis of the theoretical basis of economic responsibility audit and defining relevant concepts, on the basis of this, firstly, the main problems of the economic responsibility audit of the departmental leading cadres are summarized, the reasons for the problems are discovered, and some deepening of the economic responsibility audit of the department is proposed. Suggestions. Then, taking the economic responsibility audit evaluation of the director of a city planning bureau as an example, focusing on the construction of the economic responsibility audit evaluation index system of the department leading cadres, and applying the evaluation index systemII to the audit of the economic responsibility of the director A, and finally analyzing the evaluation results. In order to contribute to deepening the economic responsibility audit of leading cadres. KEYWORDS: Departmental leading cadres; economic responsibility audit; evaluation index construction1 目 录 第一章 绪论.....................................................................................................1 第一节 研究背景与意义..............................................................................................1 一、研究背景.........................................................................................................1 二、研究意义.........................................................................................................1 第二节 国内外研究现状..............................................................................................2 一、国外研究现状.................................................................................................2 二、国内研究现状.................................................................................................2 三、研究述评.........................................................................................................4 第三节 研究内容与研究方法......................................................................................4 一、研究内容.........................................................................................................4 二、研究方法.........................................................................................................5 第四节 本文创新与不足之处......................................................................................6 一、创新之处.........................................................................................................6 二、不足之处.........................................................................................................6 第二章 相关概念、理论基础及政策法规.....................................................7 第一节 相关概念..........................................................................................................7 一、经济责任.........................................................................................................7 二、经济责任审计.................................................................................................7 三、部门领导干部经济责任审计.........................................................................7 第二节 理论基础..........................................................................................................8 一、受托经济责任理论.........................................................................................8 二、免疫系统理论.................................................................................................8 第三节 政策法规..........................................................................................................9 一、审计法.............................................................................................................9 二、中央及安徽省有关经济责任审计的法规文件.............................................9 第三章 部门领导干部经济责任审计存在的问题及原因分析 ..................112 第一节 部门领导干部经济责任审计中存在的主要问题........................................11 一、部门领导干部经济责任审计的特点不突出...............................................11 二、部门领导干部经济责任审计的内容不明确...............................................11 三、部门领导干部经济责任审计的方式需要改进...........................................11 四、部门领导干部经济责任审计的评价指标体系需要健全...........................12 五、经济责任审计结果运用不足.......................................................................12 第二节 部门领导干部经济责任审计存在问题的原因分析....................................12 一、部门领导干部经济责任审计规范不够细化...............................................12 二、部门领导干部经济责任界定难...................................................