發(fā)布時間：2018-01-01 05:31

  本文關(guān)鍵詞：審計服務(wù)經(jīng)濟發(fā)展問題研究　出處：《吉林財經(jīng)大學》2011年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 政府審計 注冊會計師 內(nèi)部審計 服務(wù)經(jīng)濟發(fā)展 整合

【摘要】：科學的管理和有效的監(jiān)督是社會主義經(jīng)濟建設(shè)的重要保證。經(jīng)濟越發(fā)展,審計越重要。審計在促進社會主義經(jīng)濟、政治、文化和和諧社會建設(shè)中的作用日益顯著。政府審計在維護國家財經(jīng)秩序、促進廉政建設(shè),服務(wù)國家宏觀決策方面發(fā)揮著重大的作用；注冊會計師能提高財務(wù)信息的可靠性,優(yōu)化資源配置,維護資本市場的健康發(fā)展；內(nèi)部審計在積極參與經(jīng)營管理決策,提高企業(yè)經(jīng)濟效益方面發(fā)揮的作用越來越大。審計越發(fā)展,越能為經(jīng)濟發(fā)展做貢獻。正因如此,劉家義審計長在2010年全國審計工作會議上提出“十二五”期間審計工作應(yīng)“緊緊圍繞科學發(fā)展這個主題和加快轉(zhuǎn)變經(jīng)濟發(fā)展方式這條主線,認真履行審計監(jiān)督職責,全力服務(wù)于經(jīng)濟社會科學發(fā)展�！痹诖吮尘跋�,研究審計服務(wù)經(jīng)濟發(fā)展這一論題是極具理論意義和現(xiàn)實價值的。 本文力圖深入研究政府審計、注冊會計師審計和內(nèi)部審計三種審計主體服務(wù)經(jīng)濟發(fā)展的規(guī)律和途徑,提出整合三種審計力量更好地服務(wù)經(jīng)濟發(fā)展的論點,并給出了整合思路和具體的建議。首先,用規(guī)范研究方法對審計與經(jīng)濟發(fā)展的內(nèi)在關(guān)系進行了分析,揭示出經(jīng)濟越發(fā)展,審計越重要；審計越重要,審計越發(fā)展；審計越發(fā)展,越能為經(jīng)濟發(fā)展服務(wù)的規(guī)律。其次,將審計服務(wù)經(jīng)濟發(fā)展問題分成政府審計服務(wù)經(jīng)濟發(fā)展問題、注冊會計師審計服務(wù)經(jīng)濟發(fā)展問題和內(nèi)部審計服務(wù)經(jīng)濟發(fā)展問題分別展開研究。這三個問題的研究是采用規(guī)范研究和案例分析相結(jié)合進行的。通過對政府審計服務(wù)經(jīng)濟發(fā)展問題研究,分析出政府審計服務(wù)經(jīng)濟發(fā)展的五個途徑,并以新中國成立后中國政府審計的發(fā)展史為例分析政府審計是如何服務(wù)于經(jīng)濟發(fā)展的。通過對注冊會計師服務(wù)經(jīng)濟發(fā)展問題的研究,分析出注冊會計師審計服務(wù)經(jīng)濟發(fā)展的兩大途徑,中國工商銀行和銀廣廈公司從正反兩面分析注冊會計師對經(jīng)濟發(fā)展的影響。通過內(nèi)部審計服務(wù)經(jīng)濟發(fā)展問題研究,分析出內(nèi)部審計服務(wù)經(jīng)濟發(fā)展的五個途徑,并以武鋼集團和世界通訊為例分析了內(nèi)部審計對經(jīng)濟發(fā)展的作用。最后,對整合政府審計、注冊會計師審計和內(nèi)部審計三種審計力量共同服務(wù)經(jīng)濟發(fā)展問題進行了研究,這部分內(nèi)容是采用規(guī)范研究方法進行探索研究的。提出了整合三種審計力量服務(wù)經(jīng)濟發(fā)展的五點思考。思考一是建立新型“四分離”審計業(yè)務(wù)管理模式,整合政府審計、注冊會計師審計和內(nèi)部審計,保障國民經(jīng)濟健康發(fā)展。思考二是通過拓展注冊會計師新服務(wù)業(yè)務(wù)領(lǐng)域,實現(xiàn)注冊會計師和政府審計優(yōu)勢領(lǐng)域的協(xié)調(diào),服務(wù)我國經(jīng)濟發(fā)展方式轉(zhuǎn)變。思考三是強化風險管理內(nèi)部審計,試行內(nèi)部審計外包,整合利用注冊會計師的專業(yè)資源,降低企業(yè)成本,提高企業(yè)核心競爭力。思考四是探索建立一個全行業(yè)審計人員培訓機制,提高審計人員的實踐能力,提高審計隊伍的整體素質(zhì)。思考五是探索建立一個全行業(yè)審計信息共享系統(tǒng),實現(xiàn)政府審計、注冊會計師審計和內(nèi)部審計之間的信息共享,提高審計成果利用效率。
[Abstract]:Scientific management and effective supervision is an important guarantee of socialist economic construction. With the development of economy, the more important to the audit. The audit in the promotion of socialist economy, politics, culture and building a harmonious society is playing an increasingly significant role. The government audit in the maintenance of national financial and economic order, promote the construction of a clean government, play a significant role of national macro decision; CPA can improve the reliability of financial information, optimize the allocation of resources to maintain the healthy development of capital markets; internal audit in the active participation in management decision-making, and improve the economic efficiency of enterprises will play more. With the development of the audit, the more can contribute to economic development. Because of this, the auditor general Liu Jiayi put forward "in 2010 the national audit work conference on 12th Five-Year during the audit work should" closely around the theme of scientific development and accelerate the transformation of economic development In this context, it is of great theoretical and practical value to study the topic of audit service economic development.
This paper tries to in-depth study of government audit, CPA audit and internal audit three audit subject service economic rules and ways, put forward the integration of the three audit to better serve the economic development of the argument, and gives the integration of ideas and specific suggestions. First of all, to the relationship between the audit and economic development by normative research method the analysis reveals that the development of economy, the more important to the audit; audit becomes more and more important, the development of audit; audit is more developed, the more the law of economic development services. Secondly, the audit service economic development problems into problems of economic development of government audit services, certified public accountants audit service problems in economic development and economic development of internal audit services the problems were studied. The study of these three issues is carried out by using standardized combination of research and case studies. Based on the government audit service economy The development of research, analysis of the five ways of government audit services for economic development, and the new China Chinese after the establishment of the government audit history as an example of government audit is to serve the economic development. Through the research on CPA services for economic development, two ways to analyze the economic development of CPA audit services ICBC, and Yinguangxia company of Certified Public Accountants on economic development from both sides. Through the internal audit on the development of the service economy, analysis of internal audit services of the five channels of economic development, and Wuhan Iron and Steel Group and the world communication as an example to analyze the effect of internal audit on economic development. Finally, the integration of government audit CPA, audit and internal audit three common services audit forces economic development problems, this part is used To explore the normative research method. Put forward five points on the integration of the three audit service forces of economic development. One is to establish a new thinking of the "four separation" audit business management mode, the integration of government audit, CPA audit and internal audit, ensure the healthy development of the national economy. On the two new CPA services by expanding business areas, to achieve the coordination of the CPA and the government audit advantage field, change the service mode of China's economic development. On the three is to strengthen the risk management of internal audit, internal audit outsourcing pilot, integrated use of certified public accountants professional resources, reduce the cost of enterprise, improve the core competitiveness of enterprises. On the four is to build a whole industry audit staff the training mechanism, improve the auditor's practice ability, improve the overall quality of the audit team. On the five is to build a whole industry audit The information sharing system realizes the information sharing between the government audit, the CPA audit and the internal audit, and improves the efficiency of the audit achievement.

【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.4

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