街道办事处党政领导干部经济责任审计评价研究街道办事处党政领导干部经济责任审计评价研究学位论文完成日期：2012 年 3 月10 日指导教师签字：答辩委员会成员签字：街道办事处党政领导干部经济责任审计评价研究独创声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。
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（保密的学位论文在解密后适用本授权书）学位论文作者签名：导师签字：签字日期：年月日签字日期：年月日摘要开展街道办事处党政领导干部经济责任审计是加强党政领导干部监督和管理的重要环节和组成部分，是促进领导干部廉洁勤政的重要措施，是推进依法行政和理财的有效途径。
街道办事处党政领导干部经济责任审计工作在我国仍然是一项新生事物。
街道办事处的职能涉及居民工作、社区建设、城市管理等各个方面，具有一定的综合性和特殊性。
由于各国国情的不同，国外并没有街道办事处党政领导干部经济责任审计的理论与实践，而我国对街道办事处党政领导干部经济责任审计的研究尚处于探索阶段，还未形成科学、统一的审计评价标准。
我国街道办事处党政领导干部经济责任审计工作已经在全国普遍展开，各地也有自己的相关经验做法，但是仍然存在将街道办事处党政领导干部经济责任审计评价混同于一般的财政财务收支审计评价、审计评价不符合经济责任的审计范围、审计评价结果的可信度不高等问题。
为更好的解决基层经济责任审计工作存在的问题，在充分研究公共管理相关理论和实证分析青岛市部分区市街道办事处党政领导干部经济责任审计发展情况的基础上，设计了一套相对科学、合理、具有可操作性的街道办事处党政领导干部经济责任审计评价指标和方法，使评价结果能够全面反映被审计对象经济责任的履行情况。
在对街道办事处党政领导干部经济责任审计评价指标和方法进行设计时，坚持了独立性、历史性、公正性、权责一致、谨慎性等审计原则，以国家宪法、法律、法规、街道办事处的各项管理规定为依据，采用定性与定量分析相结合的方法，从街道办事处所辖地区经济社会发展状况，内部控制制度的建立和执行情况，财政财务收支情况，政府投资工程项目的管理情况，资产、负债及净资产在任职期间的变化情况、财政性资金的绩效情况等十个方面进行党政领导干部经济责任履行情况的审计。
根据审计内容的不同，给出了具体的评价指标和测算方法，从而有针对性的对街道办事处党政领导干部经济责任的履行情况进行审计评价。
该审计评价指标和方法的设计突出了以下特点：一是全面性。
审计评价的内容较为全面的涵盖了街道办事处党政领导干部履行经济责任的各个方面。
二是可操作性。
采用科学的公式计算、合理的表格设计等方式给出清晰易懂的审计评价指标和方法，审计人员在实施审计时，可以根据审计目标、要求的不同，有侧重点的选择相应的评价指标和方法进行审计评价。
三是可比性。
该评价指标和方法的提出，可以使审计人员采用相同的评价依据，得出的审计评价结果相对科学、可比，从而有利于准确评估、评价街道办事处党政领导干部的工作实绩。
关键词：街道办事处领导干部经济责任审计评价AbstractAs an important part of supervising and managing Party and government officials, the system of auditing their economic liabilities is a vital measure to keep them efficient and commitment to their work. It is also an effective way to drive administration and financial management along the legal track. The practice of auditing economic liabilities of Party and government officials in sub-district offices is still in the early stage in China. Comprehensive and special, the functionality of a sub-district office includes many aspects, such as resident affairs, community construction, urban management, etc. Due to different national situations, the other countries have no practice or theory concerning auditing economic liabilities of Party and government officials in sub-district offices. In our country the research of such practice and theory is still in elementary stage, and has not formed scientific and uniform auditing standards.Now the work of auditing economic liabilities of Party and government officials in sub-district offices has spread nationwide, and different regions have their own experiences. However, there are still some noteworthy problems. For example, the audit evaluation is often confused with ordinary auditing of financial revenues and expenditures. Sometimes the audit evaluation does not conform to the audit of economic liabilities, and the reliability of audit results is low. In order to solve the problems existing in the audit of economic liabilities, this thesis proposes a set of scientific and manageable audit evaluation indexes and methods, based on careful investigation into the practice of auditing economic liabilities of Party and government officials in Qingdao's sub-district offices. These indexes and methods, by referring to relevant theories of public management, will guarantee a true reflection of the implementation of economic liabilities shouldered by the audited officials through evaluation results.In designing these audit evaluation indexes and methods, this study follows strictly the audit principles, typically, the principles of being independent, impartial and prudent, principle of auditing from a historical view, and principle of the conformity of rights with liabilities. In light of the Constitution, and other laws and regulations, the study combines qualitative analysis with quantitative analysis. The research looks at the audit of economic liabilities of Party and government officials from 10 aspects, including the economic and social development in areas administered by concerned sub-district offices, the establishment and execution of internal control systems, the financial revenues and expenditures, management of the government-invested construction projects, the changes of assets, liabilities and net assets during term of office, and the performance of fiscal capitals. According to different audit items, we work out specific evaluation indexes and measurement methods, and thus carry out the audit of implementation of economic liabilitiesshouldered by Party and government officials in sub-district offices. These indexes and methods are characterized by comprehensiveness, manageability, and comparability. The evaluation covers every aspect concerning the implementation of economic liabilities borne by Party and government officials in sub-district offices. At the same time these indexes and methods are easily understood and managed through adopting scientific calculation and designing clear tables and charts. In the process of auditing, the auditors can choose relevant audit indexes and methods to audit and evaluate, according to different audit aims and requirements. Moreover, this set of evaluation indexes and methods enables auditors to adopt the same evaluation criteria, and ensures scientific and comparable evaluation results. Thus, it helps to assess and evaluate accurately the work performance of Party and government officials insub-district offices.Keywords: Sub-district Office; Economic Liabilities of Party and Government Officials; Audit Evaluation目录第一章绪论 (1)一、研究的背景和意义 (1)（一）经济责任审计及其评价 (1)（二）研究的背景 (2)（三）研究的意义 (4)二、相关的研究文献 (5)（一）关于经济责任审计的内涵 (5)（二）关于经济责任审计评价的内容 (6)（三）关于经济责任审计评价的指标体系 (7)（四）关于经济责任审计评价的方法 (8)三、本文的研究思路 (8)第二章街道办事处党政领导干部经济责任审计评价的现状及问题9 一、街道办事处党政领导干部经济责任审计评价的制度安排 (9)（一）街道办事处党政领导干部经济责任审计评价的内涵 (9)（二）街道办事处党政领导干部经济责任审计评价的主体 (9)（三）街道办事处党政领导干部经济责任审计评价的对象 (10)（四）街道办事处党政领导干部经济责任审计评价的内容 (10)二、街道办事处党政领导干部经济责任审计评价的特点 (10)（一）综合性 (10)（二）特殊性 (10)三、青岛市街道办事处党政领导干部的经济责任审计评价实践 (11)四、街道办事处党政领导干部经济责任审计评价存在的问题 (13)五、街道办事处党政领导干部经济责任审计评价的影响因素 (15)第三章强化经济责任审计评价的理论基础及经验借鉴 (17)一、行政问责制度与绩效考核理论 (17)二、经济责任审计的四种基本模式 (20)三、我国街道办事处党政领导干部经济责任审计的评价及其经验教训 (22)（一）我国街道办事处党政领导干部经济责任审计的评价模式 (23)（二）不同审计评价模式的经验教训 (23)四、明确街道办事处党政领导干部经济责任审计评价的原则 (24)第四章确立街道办事处党政领导干部经济责任审计的依据及内容评价指标 (27)一、街道办事处党政领导干部经济责任审计的评价依据 (27)二、街道办事处党政领导干部经济责任审计评价的方法 (29)三、街道办事处党政领导干部经济责任审计内容的评价 (30)第五章完善经济责任的审计结果评价 (33)一、辖区经济社会发展状况 (33)二、内部控制制度的健全性、有效性 (34)三、重大经济决策情况 (34)四、财政财务收支的真实性、合法性和效益性 (35)五、政府投资工程项目管理情况 (37)六、资产、负债及净资产在任职期间的变化情况 (37)七、财政性资金的绩效情况 (38)八、执行国家经济政策和财经法规情况 (38)九、个人遵守有关廉洁自律规定情况 (38)十、其他 (39)结束语 (41)参考文献 (42)附录 (45)致谢 (50)个人简历 (51)发表的学术论文 (51)综合考虑各方面因素情况下，利用综合评价等方法做出审计评价。