武警部队审计质量评估与优化(硕士)(论文28000字)
摘 要
近年来，国际国内形势复杂多变，部分国家的政治动荡和局部战争，对我国国防外交带来不利影响；西方敌对势力蓄意图谋，不断制造事端矛盾，影响国内稳定；随着我国社会改革的不断深入和输入性通胀持续，诱发群体性事件的因素增多，维护社会稳定面临着很大压力；各种自然灾害呈现高发频发态势，我国部分地区发生中度以上地震，也是大概率事件。随着形势任务的不断转变和武警部队职能任务的不断拓展，武警部队经费物资审计工作的经常性、服务性、复杂性、敏感性和政策性日益增强，各类矛盾问题日益显现，突出表现在：能力素质和任务需求之间的矛盾依然突出、审计工作不够精细、警地衔接不够有效、持续跟踪审计潜力不足，使得武警审计缺乏质量效益。因此，如何按照习主席“能打仗、打胜仗”的重要指示精神，提高武警审计质量，优化审计效率，非常值得研究。
众所周知，武警部队是遂行处突、反恐等重大临时任务的中坚力量，其应急后勤力量建设一直是各级关注的重点。作为第三方监督力量，以武警审计质量作为研究的基本单元具有典型性和代表性。因此，本文以武警审计质量提升与优化为研究对象，主要对武警审计质量的内涵界定和评估优化进行了研究。重点做了四方面工作：一是对武警部队审计质量的概念内涵进行了延伸拓展和综合诠释；二是从动态和静态两个方面，分析了影响武警部队审计质量的主要因素；三是构建了武警部队审计质量评估指标体系和综合评估模型；四是从审计监管体系、审计能力培养、审计建设发展等三个方面，提出了武警部队审计质量优化的基本途径。
关键词：武警审计，质量，评估
ABSTRACT
In recent years, because of the international and domestic situation is complicated and changeable, political instability and local wars in parts of the country, there is a negative impact on China's national defense diplomacy; Western hostile is forcing deliberately attempt to make trouble contradiction to affect domestic stability; with the deepening of China's social reform and the input of inflation, there is a lot of great pressure to maintain social stability because of increasing factors in mass incidents; It is a high probability event that high frequency of various natural disasters present situation and moderate earthquakes occurred in some regions of China. With the continuous expansion of the changing situation and tasks and functions of the Armed Police Force mission, regular service, complexity, sensitivity and the Armed Police Force policy of increasing supplies of audit work. All kinds of contradictions increasingly apparent, outstanding performance in: contradiction between competency and mission requirements still outstanding, audit work is not enough fine, alarm convergence is not effective enough, keeping track of audit potential is low, these result in CAPF audit makes the lack of quality benefits. Therefore, it is a worthy of study to improve the armed audit quality, optimize audit efficiency, following Chairman Xi "can fight, win the war" spirit.
As we all know, the Armed Police Force is the backbone to carry out the conflict, terrorism and other major tasks temporarily, its emergency logistical strength building has been the focus of attention at all levels. As the third party supervision strength, to Police the audit quality is the basic unit of study is the typical and representative. Therefore, this article makes the CAPF audit quality and optimization armed as research subjects. The main content of CAPF audit quality definition and optimization are studied. The article focus on the following four contents: First, the article disserts the concept of the Armed Police Force audit quality connotation expand and extend comprehensive interpretation; Secondly, the article analyzes the main factors affecting the Armed Forces of audit quality from both dynamic and static; Thirdly, the article builds the Armed Police Force audit quality evaluation system and integrated assessment models; Fourth, the article put forward the basic way of the CAPF audit quality optimization from three aspects, such as the audit supervision system, audit ability training, audit construction development.
Keywords: Armed Police audit, Quality, Evaluation
目 录
学位论文原创性声明 1
学位论文版权使用授权书 1
摘 要 1
ABSTRACT 2
第一章 序 言 1
1.1 研究背景 1
1.2 研究意义 2
1.2.1 实现依法从严治警的具体举措 2
1.2.2 促进战斗力生成的客观需要 2
1.2.3 推进理论改革创新的有益探索 3
1.3 文献综述 3
1.4 研究方法、主要内容和创新点 6
1.4.1 研究方法 6
1.4.2 主要内容 6
1.4.3 创新之处 7
第二章 构建武警审计质量评价指标体系的理论依据 8
2.1 审计质量理论 8
2.1.1 审计质量理论的思想基础 8
2.1.2 审计及审计质量 10
2.1.3 武警审计及武警审计质量 10
2.2 武警审计质量现状 12
2.2.1 武警审计质量优化的目标 12
2.2.2 武警审计实践的质量标准 13
2.2.3 基于强军目标的武警审计质量观 14
2.3 武警审计质量影响因素 16
2.3.1 静态建设因素 16
2.3.2 动态检验因素 18
第三章 武警部队审计质量评估 23
3.1 评估目的 23
3.2 武警部队审计质量评估指标体系 23
3.3 基于评估指标体系的武警审计质量评估 24
第四章 武警部队审计质量的优化途径 27
4.1 建立审计质量立体化监管体系 27
4.2 加强武警部队审计队伍建设 29
4.3 提高审计建设发展的标准 31
第五章 结论与展望 33
5.1 研究结论 33
5.2 待研究内容 33
参考文献 35
附录 武警部队审计质量评估指标问卷 37 |
