南京审计学院学报
南京審計學院學報
남경심계학원학보
2015年
3期
53~61
,共null页
党政领导干部经济责任审计 社会责任 会计责任 审计质量 国家审计 审计监督制度 受托经济责任
黨政領導榦部經濟責任審計 社會責任 會計責任 審計質量 國傢審計 審計鑑督製度 受託經濟責任
당정령도간부경제책임심계 사회책임 회계책임 심계질량 국가심계 심계감독제도 수탁경제책임
economic responsibility audit on government leading cadres ; social responsibility; accountability; audit quality;state audit; audit superviion system; econoncic accountability
选择可以量化的反映审计投入力度的审计查出金额、被审计人员数量、省级审计人员数量和审计报告量实证分析我国党政领导干部经济、社会责任目标的实现程度，研究发现：经常性考核党政领导干部的指标反映程度强于非经常性指标；真实性、合法性责任反映程度强于效益性责任的履行；各类支出项目的减少反映程度明显高于收入的增加；审计出金额、省级审计人员量和审计报告量的作用明显强于被审计人员数量的作用。
選擇可以量化的反映審計投入力度的審計查齣金額、被審計人員數量、省級審計人員數量和審計報告量實證分析我國黨政領導榦部經濟、社會責任目標的實現程度，研究髮現：經常性攷覈黨政領導榦部的指標反映程度彊于非經常性指標；真實性、閤法性責任反映程度彊于效益性責任的履行；各類支齣項目的減少反映程度明顯高于收入的增加；審計齣金額、省級審計人員量和審計報告量的作用明顯彊于被審計人員數量的作用。
선택가이양화적반영심계투입력도적심계사출금액、피심계인원수량、성급심계인원수량화심계보고량실증분석아국당정령도간부경제、사회책임목표적실현정도，연구발현：경상성고핵당정령도간부적지표반영정도강우비경상성지표；진실성、합법성책임반영정도강우효익성책임적리행；각류지출항목적감소반영정도명현고우수입적증가；심계출금액、성급심계인원량화심계보고량적작용명현강우피심계인원수량적작용。
Choosing the quantitative index which reflects the amount of investment audit, the quantity of being audited by the Auditor, provincial auditors and audit reports, we make an empirical analysis on the implementation of economic responsibility and social responsibility on the part of government leading cadres. The study finds that regular assessment indicator which check the party and government leading cadres is stronger than non-recurring indicator; authenticity, legitimacy is stronger than profitability; a drop in expenditure items is higher than the increase in income; the amount of being audited, provincial auditors and audit reports are significantly stronger than the quantity of being audited.
