鄉(xiāng)（鎮(zhèn)）長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)研究——以邗江區(qū)為例.pdf

1、摘要無(wú)論是從經(jīng)濟(jì)責(zé)任審計(jì)的發(fā)展和作用來(lái)看，還是從鄉(xiāng)(鎮(zhèn))長(zhǎng)在農(nóng)村經(jīng)濟(jì)發(fā)展中承擔(dān)的責(zé)任來(lái)看，為了能使鄉(xiāng)(鎮(zhèn))長(zhǎng)在任期內(nèi)真正履行人民所賦予的經(jīng)濟(jì)責(zé)任，使鄉(xiāng)鎮(zhèn)人民政府真正的代表人民，強(qiáng)化鄉(xiāng)鎮(zhèn)人民政府的經(jīng)濟(jì)責(zé)任意識(shí)，同時(shí)為黨委、政府及干部監(jiān)管部門科學(xué)的評(píng)判領(lǐng)導(dǎo)干部，對(duì)鄉(xiāng)(鎮(zhèn))長(zhǎng)的經(jīng)濟(jì)責(zé)任審計(jì)具有非常重要的意義。而由于我國(guó)鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)起步相對(duì)較晚，審計(jì)理論也無(wú)法實(shí)時(shí)指導(dǎo)審計(jì)實(shí)踐的發(fā)展，而且農(nóng)村工作環(huán)境的差異導(dǎo)致地區(qū)做法不同，對(duì)鄉(xiāng)(鎮(zhèn)

2、)長(zhǎng)的審計(jì)實(shí)踐在一定程度上比較滯后。所以，很有必要對(duì)鄉(xiāng)(鎮(zhèn))長(zhǎng)的經(jīng)濟(jì)責(zé)任履行情況進(jìn)行科學(xué)的審計(jì)，選擇合適的評(píng)價(jià)體系，客觀全面的反應(yīng)鄉(xiāng)(鎮(zhèn))長(zhǎng)在任期內(nèi)的經(jīng)濟(jì)責(zé)任狀況。本文首先對(duì)國(guó)內(nèi)外受托審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)、鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)的相關(guān)理論進(jìn)行了回顧和述評(píng)，在此基礎(chǔ)結(jié)合現(xiàn)階段鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系的研究現(xiàn)狀，提出了應(yīng)用BSC(平衡計(jì)分法)一TOPSIS(以下簡(jiǎn)稱BSC—TOPSIS)的方法構(gòu)建鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)的

3、指標(biāo)體系，并確立了相關(guān)的評(píng)價(jià)標(biāo)準(zhǔn)來(lái)對(duì)BSC(平衡計(jì)分卡)各級(jí)指標(biāo)進(jìn)行打分，最后應(yīng)用TOPSIS模糊分析方法進(jìn)行計(jì)算，來(lái)對(duì)鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)狀況進(jìn)行評(píng)價(jià)。本文的主要研究結(jié)論有如下幾點(diǎn)：(1)本文應(yīng)用BSC—TOPSIS算法，用實(shí)證手段來(lái)研究鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)，從指標(biāo)體系的構(gòu)建到權(quán)重和分值的確定，提出了一套可用于定量評(píng)價(jià)鄉(xiāng)(鎮(zhèn))長(zhǎng)經(jīng)濟(jì)責(zé)任情況的評(píng)價(jià)指標(biāo)體系。目前，國(guó)內(nèi)關(guān)于鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)，大多數(shù)學(xué)者是從定性

4、的角度來(lái)探討與分析。本研究則在以往大多數(shù)定性分析研究的基礎(chǔ)，通過(guò)BSCTOPSIS的理論方法來(lái)進(jìn)行實(shí)證研究，應(yīng)用定量的方法來(lái)對(duì)鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)做進(jìn)一步的科學(xué)評(píng)價(jià)，從而使鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)問(wèn)題研究的結(jié)果更加量化、科學(xué)、公平。(2)本文所構(gòu)建的鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系具有較大的現(xiàn)實(shí)意義，構(gòu)建的BSC—TOPSIS指標(biāo)體系，具有很好的實(shí)用性和可操作性，它可以充分地融入到鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)的具體業(yè)務(wù)操作中

5、，進(jìn)一步完善了鄉(xiāng)(鎮(zhèn))長(zhǎng)任期經(jīng)濟(jì)責(zé)任審計(jì)的操作方法，提高了審計(jì)綜合評(píng)價(jià)結(jié)果的科學(xué)性與精確性。(3)本文綜合運(yùn)用規(guī)范研究和實(shí)證研究相結(jié)合的方法，在BSC(平衡計(jì)分卡)理論框架下構(gòu)建平衡內(nèi)外部關(guān)系的評(píng)價(jià)指標(biāo)體系，運(yùn)用TOPSIS算ABSTRACTWhetherfromthepointofviewofdevelopmentandtheroleofeconomicresponsibilityaudit，orfromthetownshiptoun

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8、elylate，theauditingtheorycannotbereal—timeguidingauditpracticedevelopment，andthedifferenceofruralworkenvironmentresultinpractice，laggedauditpracticeofvillagesandtownsinacertainextentTherefore，itisnecessarytomakescientifi

9、cauditofeconomicresponsibilityofTownship，selecttheappropriateevaluationsystem，economicconditions，intheperiodofresponsibilityofobjectiveandcomprehensiveresponsetownshipBasedondomesticandinternationalrelevanttheoryofeconom

10、icresponsibilityaudit，theaudit，tgerawerereviewedandthereviewofresearchstatus，theevaluationindexsystemoftgerabindingonthisfoundation，putforwardtheindexsystemoftheapplicationofthetechniqueofBSCTOPSIStoconstructtheeconomicr

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12、singtheBSCTOPSISalgorithm，tostudythetgeraevaluationusingempiricalmethods，fromconstructiontodeterminetheweightsandscoresoftheindexsystem，andputsforwardaseriesofeconomicresponsibilityforquantitativeevaluationoftheevaluatio

13、nindexsystemoftownshipInthecurrentdomesticabouttgeraevaluationismostlyfromthequalitativeperspectiveandanalysisofthecurrentsituationoftheresearch，thisresearchisbasedonthestandardresearch，toconductempiricalresearchbyBSCTOP