本文選題：A鐵路局　切入點(diǎn)：“小金庫(kù)”專項(xiàng)治理　出處：《華東交通大學(xué)》2017年碩士論文

【摘要】：“小金庫(kù)”由來(lái)已久,說(shuō)起“小金庫(kù)”大家并不陌生。“小金庫(kù)”的存在,不但導(dǎo)致會(huì)計(jì)信息失真,擾亂市場(chǎng)經(jīng)濟(jì)秩序,造成國(guó)有資產(chǎn)以及鐵路企業(yè)經(jīng)營(yíng)收入流失,嚴(yán)重破壞黨風(fēng)政風(fēng)和社會(huì)風(fēng)氣,既不利于鐵路企業(yè)經(jīng)濟(jì)健康發(fā)展,也對(duì)社會(huì)和諧穩(wěn)定造成了不良的影響。2012年12月,習(xí)近平主席在中共中央政治局會(huì)議上,提出了關(guān)于改進(jìn)工作作風(fēng)、密切聯(lián)系群眾的“八項(xiàng)規(guī)定”。2013年6月,習(xí)近平主席在黨的群眾路線教育實(shí)踐活動(dòng)工作會(huì)議上,強(qiáng)調(diào)了集中解決“四風(fēng)”問(wèn)題(即形式主義、官僚主義、享樂(lè)主義和奢靡之風(fēng))。“小金庫(kù)”的存在害黨害國(guó),害企害家,從國(guó)家層面上看,助長(zhǎng)了鋪張奢靡的歪風(fēng)邪氣,破壞了黨的政治生態(tài),危害了國(guó)家建設(shè)事業(yè);從鐵路層面看,造成財(cái)務(wù)收入和國(guó)有資產(chǎn)流失,嚴(yán)重危害鐵路事業(yè)健康發(fā)展。對(duì)“小金庫(kù)”問(wèn)題進(jìn)行研究和治理,既是響應(yīng)中央“八項(xiàng)規(guī)定”要求的必然行動(dòng),也是改善鐵路發(fā)展環(huán)境的必然要求。近年來(lái),A鐵路局圍繞查處“小金庫(kù)”問(wèn)題采取了一系列措施,特別是將審計(jì)監(jiān)督運(yùn)用在治理工作中,取得了階段性成果,在一定程度上遏制了“小金庫(kù)”滋生勢(shì)頭。但由于A鐵路局審計(jì)監(jiān)督體系仍存在一定的不完善之處,“小金庫(kù)”治理工作與徹底清理“小金庫(kù)”的要求還有較大差距,仍然存在年年治理年年有的現(xiàn)象,究其原因,一方面看,鐵路企業(yè)運(yùn)營(yíng)擁有大量的生產(chǎn)性及流動(dòng)性資金,在一定程度上成為最容易滋生“小金庫(kù)”問(wèn)題的土壤,另一方面看,“小金庫(kù)”的表現(xiàn)形式復(fù)雜多樣,具有很大的隱蔽性,需要從其來(lái)源、用途、去向等多個(gè)環(huán)節(jié)逐一深入開(kāi)展治理,其中的關(guān)鍵的一環(huán)就是充分發(fā)揮審計(jì)監(jiān)督作用,完善審計(jì)監(jiān)督體系�；谏鲜霰尘�,本課題研究主要目的是完善和改進(jìn)A鐵路局審計(jì)監(jiān)督職能,充分發(fā)揮審計(jì)監(jiān)督在“小金庫(kù)”專項(xiàng)治理中的重要作用,促進(jìn)A鐵路局事業(yè)持續(xù)健康發(fā)展。本文的觀點(diǎn)借助了大量的研究文獻(xiàn),并針對(duì)性的進(jìn)行歸類整理,以A鐵路局審計(jì)監(jiān)督體系為背景,利用規(guī)范分析、實(shí)證分析、辯證分析以及數(shù)量分析等分析方法,對(duì)其審計(jì)監(jiān)督在“小金庫(kù)”專項(xiàng)治理工作的現(xiàn)狀、取得的成效、仍存在的問(wèn)題進(jìn)行挖掘和論述,針對(duì)性提出提升治理效果的對(duì)策。通過(guò)完善審計(jì)監(jiān)督體系,杜絕“小金庫(kù)”的存在。
[Abstract]:"small Treasury" has a long history, speaking of "small Treasury" everyone is no stranger.The existence of "small treasury" not only leads to the distortion of accounting information, disturbs the order of market economy, results in the loss of operating income of state-owned assets and railway enterprises, seriously undermines the party and government style and social ethos, and is not conducive to the healthy development of the economy of railway enterprises.It also had a negative impact on social harmony and stability. In December 2012, President Xi Jinping, at a meeting of the political Bureau of the CPC Central Committee, put forward the "eight regulations" on improving the work style and maintaining close ties with the masses. In June 2013,At the working meeting of the Party's mass line education and practical activities, Chairman Xi Jinping emphasized the focus on solving the "four styles" (formalism, bureaucracy, hedonism and extravagance).The existence of the "small treasury" has harmed the party and the country, and the enterprise and the enterprise. From the national level, it has encouraged the extravagant evil tendencies, destroyed the political ecology of the party and endangered the cause of national construction; from the railway level,The loss of financial revenue and state-owned assets seriously endangers the healthy development of railway undertakings.The study and management of the "small treasury" is not only an inevitable action in response to the requirements of the "eight regulations" of the Central Committee, but also an inevitable requirement for improving the railway development environment.In recent years, the A Railway Bureau has taken a series of measures to investigate and deal with the problem of "small treasury", especially the application of audit and supervision in the governance work, and has achieved periodic results, which to a certain extent has restrained the breeding momentum of "small treasury".However, there are still some imperfections in the audit supervision system of the A Railway Bureau, and there is still a big gap between the management of the "small treasury" and the requirement of thoroughly cleaning up the "small treasury", and there still exists the phenomenon of annual management.On the one hand, railway enterprises have a large number of productive and liquid funds, which to some extent become the most likely breeding ground for "small treasury" problems. On the other hand, "small treasury" has complex and diverse forms of expression.With great concealment, we need to develop governance from its source, use, direction and other links one by one, one of the key is to give full play to the role of audit supervision, improve the audit supervision system.Based on the above background, the main purpose of this study is to perfect and improve the audit supervision function of A railway bureau, to give full play to the important role of audit supervision in the special treatment of "small treasury", and to promote the continuous and healthy development of A railway bureau.Based on a large number of research documents, the viewpoint of this paper is classified and sorted out, taking the auditing supervision system of A railway bureau as the background, using the methods of normative analysis, empirical analysis, dialectical analysis and quantitative analysis, etc.This paper excavates and discusses the present situation, achievements and problems of its audit supervision in the special treatment of "small Treasury", and puts forward some countermeasures to improve the effect of governance.By perfecting the audit supervision system, we will put an end to the existence of "small treasury".
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F532.6;F530.68;F239.4

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