本文關(guān)鍵詞：Y省礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 礦產(chǎn)資源開(kāi)采項(xiàng)目審計(jì) 跟蹤審計(jì) 可持續(xù)發(fā)展 審計(jì)免疫系統(tǒng)

【摘要】：很長(zhǎng)一段時(shí)間,在快速發(fā)展經(jīng)濟(jì)的進(jìn)程中,都忽視了對(duì)礦產(chǎn)資源的保護(hù)。為了取得經(jīng)濟(jì)的快速增長(zhǎng),不惜以損壞不可再生的礦產(chǎn)資源為代價(jià)。在我國(guó)大力發(fā)展經(jīng)濟(jì)的同時(shí),礦產(chǎn)資源儲(chǔ)量缺乏的問(wèn)題,變得日益嚴(yán)峻。礦產(chǎn)資源作為我國(guó)經(jīng)濟(jì)社會(huì)建設(shè)的主體能源,對(duì)礦產(chǎn)資源的保護(hù)工作迫在眉睫。作為社會(huì)活動(dòng)的監(jiān)督者,審計(jì)機(jī)關(guān)理應(yīng)責(zé)無(wú)旁貸的承擔(dān)起對(duì)礦產(chǎn)資源的保護(hù)責(zé)任。連續(xù)三年,審計(jì)署對(duì)礦產(chǎn)資源審計(jì)的統(tǒng)一調(diào)配,就是對(duì)礦產(chǎn)資源保護(hù)責(zé)任的落實(shí)。通過(guò)開(kāi)展礦產(chǎn)資源審計(jì),及時(shí)發(fā)現(xiàn)礦產(chǎn)資源開(kāi)發(fā)、利用、保護(hù)方面存在的問(wèn)題,促進(jìn)礦產(chǎn)資源合理開(kāi)發(fā)利用。作為資源環(huán)境審計(jì)的重要方面,礦產(chǎn)資源審計(jì)今后必是資源環(huán)境審計(jì)發(fā)展的趨勢(shì)。而將跟蹤審計(jì)與礦產(chǎn)資源開(kāi)采項(xiàng)目審計(jì)結(jié)合,將會(huì)有助于規(guī)范管理,提高管理水平;有助于保證資金的安全性、效益性;有利于政策執(zhí)行到位,有利于審計(jì)部門(mén)有效發(fā)揮預(yù)防、揭示和抵御的"免疫系統(tǒng)"功能等意義。在這種大背景下,礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)隨之產(chǎn)生。本研究首先從礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)的基礎(chǔ)理論入手,詳盡的論述了該審計(jì)的理論依據(jù)和現(xiàn)實(shí)需要,運(yùn)用了可持續(xù)發(fā)展理論,公共受托責(zé)任理論和審計(jì)免疫系統(tǒng)理論作為研究的理論支撐。同時(shí),分別從審計(jì)目標(biāo)、審計(jì)特點(diǎn)、審計(jì)模式、審計(jì)程序和審計(jì)風(fēng)險(xiǎn)五方面對(duì)跟蹤審計(jì)進(jìn)行了深入的理論分析。其次,結(jié)合Y省礦產(chǎn)資源開(kāi)采項(xiàng)目審計(jì)實(shí)際情況,研究了該省審計(jì)存在的問(wèn)題及問(wèn)題成因,并將跟蹤審計(jì)在Y省礦產(chǎn)資源開(kāi)采項(xiàng)目審計(jì)中做了具體應(yīng)用。最后,通過(guò)對(duì)Y省應(yīng)用情況的分析,提出了具有針對(duì)性的提升措施。礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)工作目前仍處于起步階段,其有效實(shí)施仍有許多問(wèn)題需要解決。為確保礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)工作能夠有效平穩(wěn)的運(yùn)行,就必須重視審計(jì)隊(duì)伍建設(shè)、建立有效的礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)體系、完善法律體系、增強(qiáng)對(duì)礦產(chǎn)資源開(kāi)采項(xiàng)目信息的披露。希望本研究能對(duì)發(fā)展Y省礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)工作有所幫助。
[Abstract]:For a long time, in the process of rapid economic development, the protection of mineral resources has been neglected in order to achieve rapid economic growth. At the cost of damaging non-renewable mineral resources, the shortage of mineral resources becomes more and more serious while our country develops its economy vigorously. Mineral resources are the main energy in the economic and social construction of our country. The protection of mineral resources is urgent. As a supervisor of social activities, audit institutions should be duty-bound to assume responsibility for the protection of mineral resources for three consecutive years. The unified deployment of the audit of mineral resources by the Audit Office is the implementation of the responsibility for the protection of mineral resources. Through carrying out the audit of mineral resources, the problems existing in the development, utilization and protection of mineral resources can be found in a timely manner. As an important aspect of resource and environment audit, mineral resources audit will be the development trend of resource and environment audit in the future. It will help to standardize the management and improve the management level; It is helpful to ensure the safety and benefit of funds; It is conducive to the implementation of the policy and to the audit department to play an effective role in preventing, revealing and resisting the function of the "immune system." in this context. This research begins with the basic theory of mineral resources mining project tracking audit, and discusses the theoretical basis and practical needs of the audit in detail. Using the theory of sustainable development, public fiduciary responsibility theory and audit immune system theory as the theoretical support. At the same time, from the audit objectives, audit characteristics, audit model. Audit procedures and audit risk five aspects of the tracking audit in-depth theoretical analysis. Secondly, combined with the actual situation of mining project audit of mineral resources in Y province, this paper studies the problems and causes of the audit problems in the province. And the tracking audit in the mining project audit of mineral resources in Y province has made a specific application. Finally, through the analysis of the application of Y province. This paper puts forward targeted measures to promote the project tracking and auditing of mineral resources mining projects, which is still in its infancy. There are still many problems to be solved in its effective implementation. In order to ensure the effective and smooth operation of the tracking audit of mineral resources mining projects, we must attach importance to the construction of audit team. Establish an effective audit system for mineral resources mining projects and improve the legal system. It is hoped that this study will be helpful to the development of the project tracking and auditing of mineral resources exploitation in Y province.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.1;F239.4

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 任守全;;中站區(qū)礦產(chǎn)資源開(kāi)采秩序明顯好轉(zhuǎn)[J];河南國(guó)土資源;2006年12期

2 江崇斌;張學(xué)明;張輝;劉小波;李桂芝;;我國(guó)礦產(chǎn)資源開(kāi)采中的損失貧化淺析[J];吉林地質(zhì);2007年02期

3 孫曉松;;我國(guó)地質(zhì)礦產(chǎn)資源開(kāi)采中的損失貧化研究[J];消費(fèi)導(dǎo)刊;2008年03期

4 ;懲處[J];中國(guó)監(jiān)察;2008年14期

5 譚文兵;;淺析礦產(chǎn)資源開(kāi)采的外部成本[J];西部資源;2009年04期

6 ;我國(guó)礦產(chǎn)資源開(kāi)采有新規(guī)定[J];中國(guó)建材;2002年10期

7 黃威;礦產(chǎn)資源開(kāi)采中的供地方式[J];國(guó)土資源;2002年03期

8 穆東,黃小龍;關(guān)于建立礦產(chǎn)資源開(kāi)采專項(xiàng)環(huán)境基金的研究[J];中國(guó)軟科學(xué);2001年08期

9 毛敏芳;;關(guān)于礦產(chǎn)資源開(kāi)采順序的經(jīng)濟(jì)分析與政策調(diào)控[J];國(guó)土資源科技管理;2006年03期

10 趙志萍;淺析礦產(chǎn)資源開(kāi)采登記管理法規(guī)幾個(gè)重大變化[J];廣西地質(zhì);2000年01期

相關(guān)會(huì)議論文 前3條

1 秦建橋;李朝暉;羅育池;朱祉熹;侯錦湘;陳邦雄;林偉彪;;礦產(chǎn)資源開(kāi)采的生態(tài)環(huán)境承載力評(píng)價(jià)——以珠海市為例[A];2012中國(guó)環(huán)境科學(xué)學(xué)會(huì)學(xué)術(shù)年會(huì)論文集（第二卷）[C];2012年

2 陳越;;減少礦產(chǎn)資源開(kāi)采中損失和貧化的措施[A];第二十屆“冀魯川遼晉瓊粵”七省礦業(yè)學(xué)術(shù)交流會(huì)論文集[C];2013年

3 ;循環(huán)經(jīng)濟(jì)之肥料產(chǎn)業(yè)發(fā)展[A];2012新型肥料創(chuàng)制關(guān)鍵技術(shù)與新工藝、新設(shè)備交流研討會(huì)論文集[C];2012年

相關(guān)重要報(bào)紙文章 前10條

1 李佩基;關(guān)于砂、石、土等礦產(chǎn)資源開(kāi)采登記有關(guān)適用法律問(wèn)題[N];中國(guó)礦業(yè)報(bào);2000年

2 見(jiàn)習(xí)記者 賈夢(mèng)宇 記者 薛惠娟;明確打擊和整治重點(diǎn) 實(shí)現(xiàn)全省礦產(chǎn)資源開(kāi)采秩序進(jìn)一步好轉(zhuǎn)[N];河北日?qǐng)?bào);2013年

3 記者 廖巍巍;我市成為礦產(chǎn)資源開(kāi)采調(diào)查試點(diǎn)城市[N];黃石日?qǐng)?bào);2014年

4 梁熙玲;俄政府出臺(tái)降低礦產(chǎn)資源開(kāi)采稅法令[N];遠(yuǎn)東經(jīng)貿(mào)導(dǎo)報(bào);2008年

5 鄧光榮;武定縣規(guī)范礦產(chǎn)資源開(kāi)采取得階段性成果[N];楚雄日?qǐng)?bào)(漢);2011年

6 李　平;仁興鎮(zhèn)規(guī)范礦產(chǎn)資源開(kāi)采秩序見(jiàn)成效[N];楚雄日?qǐng)?bào)(漢);2005年

7 記者 劉晶晶;礦產(chǎn)資源開(kāi)采企業(yè)必須防治環(huán)境污染[N];首都建設(shè)報(bào);2006年

8 本報(bào)記者 紀(jì)軍 通訊員 丁漓江;以科學(xué)發(fā)展觀統(tǒng)籌礦產(chǎn)資源開(kāi)采利用[N];阿克蘇日?qǐng)?bào);2009年

9 特約通訊員 鄭基雄;廉江礦產(chǎn)資源開(kāi)采權(quán)將全部公開(kāi)招標(biāo)[N];湛江日?qǐng)?bào);2008年

10 國(guó)土宣;市國(guó)土局開(kāi)展礦產(chǎn)資源開(kāi)采秩序大檢查[N];鄂爾多斯日?qǐng)?bào);2008年

相關(guān)碩士學(xué)位論文 前5條

1 張揚(yáng);我國(guó)礦產(chǎn)資源開(kāi)采的環(huán)境倫理思考[D];河北師范大學(xué);2016年

2 舒浩;陜西省礦產(chǎn)資源開(kāi)采水土流失經(jīng)濟(jì)損失估算方法研究[D];西安科技大學(xué);2016年

3 柳寧;秦嶺山區(qū)礦產(chǎn)資源開(kāi)采水土保持補(bǔ)償標(biāo)準(zhǔn)研究[D];西安科技大學(xué);2016年

4 劉美洋;Y省礦產(chǎn)資源開(kāi)采項(xiàng)目跟蹤審計(jì)研究[D];哈爾濱商業(yè)大學(xué);2017年

5 付智華;礦產(chǎn)資源開(kāi)采中的草原權(quán)利及其保護(hù)研究[D];內(nèi)蒙古大學(xué);2013年

，

本文編號(hào)：1404331