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Research In The Evaluation Index System Of Financial Responsibility Audit Of H District Audit Bureau Of T City

Posted on:2018-01-05Degree:MasterType:Thesis
Country:ChinaCandidate:W W SuFull Text:PDF
GTID:2359330515498559Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's economic responsibility audit in 1985,after many years of development,gradually formed a distinctive Chinese characteristics of the audit system in China's rapid economic and social development plays an important role.With the promulgation of a series of detailed rules for the implementation of economic responsibility audit,the audit system is becoming more and more perfect.As an important part of the audit,the evaluation should be the top priority of the whole system.Due to the economic responsibility audit object is the leading cadres involved in a wide range of areas,including the party committees and governments at all levels,administrative organs and enterprises and institutions,the corresponding economic responsibility has a large difference.At present,the country has not yet issued a corresponding set of economic responsibility audit evaluation criteria,the evaluation criteria used by the audit institutions are also slightly different.In order to make the audit more standardized,more objective evaluation content,and better play the role of economic responsibility audit in the development of society,it is necessary to develop a set of comprehensive evaluation index system of economic responsibility audit.In this paper,the current situation of H District Audit Bureau of T City,as well as its economic responsibility audit evaluation system,combined with theory,practice.On the basis of quantitative analysis and qualitative analysis,this paper introduces the 5E theory of foreign performance audit,and quantifies the specific indicators.In order to build a suit of audit evaluation index system,this paper tries to solve the existing problems of the unit and improve the status of the evaluation index system.To make an objective and comprehensive evaluation of the leading cadres to fulfill the economic responsibility within the term of office,and provide reference for other audit units.
Keywords/Search Tags:economic responsibility audit, evaluating indicator, Evaluation index system
PDF Full Text Request
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