本文關(guān)鍵詞： 住宅專項(xiàng)維修資金 監(jiān)督 政府審計(jì) 運(yùn)作模式　出處：《浙江工商大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：住宅專項(xiàng)維修資金是保障房屋使用人能有一個(gè)長(zhǎng)期正常、安全居住的“房屋養(yǎng)命錢”,涉及千家萬(wàn)戶,關(guān)系民生。隨著住房交易的火爆,資金的基數(shù)數(shù)額越來(lái)越龐大。不過(guò)當(dāng)前住宅專項(xiàng)維修資金的管理存在許多問(wèn)題,安全性、使用效率不高,資金被侵占、挪作他用的現(xiàn)象時(shí)有發(fā)生。如何加強(qiáng)和完善住宅專項(xiàng)維修資金的監(jiān)督管理,防止各種風(fēng)險(xiǎn),保證其安全性和效益性?審計(jì)監(jiān)督在住宅專項(xiàng)維修資金的有效管理中起著不可替代的作用。對(duì)于住宅專項(xiàng)維修資金的審計(jì)監(jiān)督在大多數(shù)人眼里還算是新鮮事物,實(shí)踐中,雖然有部分市審計(jì)局已經(jīng)開(kāi)展對(duì)住宅專項(xiàng)維修資金的專項(xiàng)審計(jì)調(diào)查,但是應(yīng)當(dāng)由何主體采用什么樣的審計(jì)模式對(duì)該資金進(jìn)行審計(jì)監(jiān)督?而這些問(wèn)題理論界和實(shí)務(wù)界尚未形成一致意見(jiàn)。 本文采用規(guī)范研究方法,將住宅專項(xiàng)維修資金與審計(jì)監(jiān)督兩者相結(jié)合起來(lái),從以下四個(gè)方面對(duì)住宅專項(xiàng)維修資金的審計(jì)監(jiān)督問(wèn)題進(jìn)行研究：(1)從住宅專項(xiàng)維修資金制度及審計(jì)監(jiān)督的有關(guān)法規(guī)入手,明確審計(jì)監(jiān)督對(duì)象的概念及已有的法律規(guī)定；(2)對(duì)于住宅專項(xiàng)維修資金管理的現(xiàn)狀,采用比較的方法對(duì)國(guó)內(nèi)與域外在資金監(jiān)督管理上的不同操作及規(guī)定進(jìn)行分析,為研究對(duì)策和研究展望的提出奠定了基礎(chǔ)；(3)對(duì)于住宅專項(xiàng)維修資金審計(jì)監(jiān)督問(wèn)題,本文從審計(jì)監(jiān)督運(yùn)作模式將資金管理分為政府托管與業(yè)主自行管理兩個(gè)階段,著重分析政府托管階段我國(guó)住宅專項(xiàng)維修資金審計(jì)監(jiān)督在實(shí)務(wù)操作中的缺點(diǎn)與不足；(4)針對(duì)審計(jì)監(jiān)督運(yùn)作模式中的缺陷,本文從內(nèi)部控制的弱化及外部監(jiān)督的缺失分析其原因,探索性地提出完善審計(jì)監(jiān)督運(yùn)作模式的對(duì)策。 通過(guò)研究本文發(fā)現(xiàn)：(1)域外對(duì)住宅專項(xiàng)維修資金的管理是完全市場(chǎng)化的操作模式,其采用的是三權(quán)分立的模式,由業(yè)主委員會(huì)委托會(huì)計(jì)師事務(wù)所對(duì)之進(jìn)行審計(jì)監(jiān)督,并且有嚴(yán)格的政策措施來(lái)保障其實(shí)施；(2)我國(guó)社會(huì)處于“強(qiáng)政府,弱社會(huì)”狀態(tài),政府審計(jì)應(yīng)該在住宅專項(xiàng)維修資金審計(jì)監(jiān)督中擔(dān)當(dāng)引導(dǎo)者,體系規(guī)范者及保障資金安全的扶持者,具有合理性和有效性；(3)住宅專項(xiàng)維修資金的管理包括歸集、使用、監(jiān)督和保值增值四個(gè)環(huán)節(jié),現(xiàn)階段政府托管模式下審計(jì)運(yùn)行模式的構(gòu)建關(guān)鍵在于政府審計(jì)、內(nèi)部審計(jì)、民間審計(jì)三者力量權(quán)衡。 本文的創(chuàng)新亮點(diǎn)體現(xiàn)在以下兩個(gè)方面：(1)視角的獨(dú)特性,即把住宅專項(xiàng)維修資金與審計(jì)監(jiān)督結(jié)合起來(lái)進(jìn)行研究；(2)新的審計(jì)模式,即以政府審計(jì)為“主導(dǎo)”,發(fā)揮內(nèi)部審計(jì)的“免疫”基礎(chǔ),充分借助民間審計(jì)力量緩解政府審計(jì)的壓力。
[Abstract]:Housing special maintenance fund is to ensure that housing users can have a long-term normal, safe living "housing life money", involving thousands of households, the relationship between people's livelihood. The base of funds is more and more large. However, there are many problems in the management of special maintenance funds, such as security, inefficient use and embezzlement of funds. The phenomenon of diversion occurs from time to time. How to strengthen and improve the supervision and management of housing special maintenance funds, prevent all kinds of risks, and ensure its safety and efficiency? Audit supervision plays an irreplaceable role in the effective management of residential special maintenance funds. The audit supervision of residential special maintenance funds is still a new thing in the eyes of most people, in practice. Although some municipal audit bureaus have carried out special audit investigation on housing special maintenance funds, what kind of audit mode should be adopted to supervise the funds? However, the theoretical and practical circles of these problems have not yet formed a consensus. This article adopts the standard research method, combines the housing special maintenance fund and the audit supervision. From the following four aspects of the audit and supervision of the housing special maintenance fund research: 1) from the housing special maintenance fund system and audit supervision of the relevant laws and regulations. Clarify the concept of audit supervision object and the existing legal provisions; 2) for the present situation of residential special maintenance fund management, this paper uses comparative method to analyze the different operation and regulation of domestic and foreign capital supervision and management. It has laid the foundation for the research countermeasure and the research prospect. 3) for the audit and supervision of residential special maintenance funds, this paper divides the capital management into two stages: government trusteeship and proprietors' self-management from the operation mode of audit supervision. This paper focuses on the analysis of the shortcomings and shortcomings of the audit and supervision of residential special maintenance funds in the stage of government trusteeship in the practical operation. 4) aiming at the defects in the operation mode of audit supervision, this paper analyzes the reasons from the weakening of internal control and the lack of external supervision, and puts forward some countermeasures to perfect the operation mode of audit supervision. Through the study of this paper we find that the management of special maintenance funds outside the territory is a completely market-oriented operation mode, which adopts the model of separation of three powers. The owner committee entrusts the accounting firm with audit supervision, and has strict policies and measures to ensure its implementation; 2) our society is in the state of "strong government, weak society", government audit should act as the guide, the system standard and the support to guarantee the fund safety in the audit supervision of the housing special maintenance fund. Reasonable and effective; The management of housing special maintenance fund includes four links: collecting, using, supervising and maintaining and increasing value. At present, the key of the construction of audit operation mode under the mode of government trust lies in government audit and internal audit. The three forces of folk audit are weighed. The innovative highlights of this paper are reflected in the following two aspects: 1) the uniqueness of the perspective, that is, the combination of residential special maintenance funds and audit supervision; (2) the new audit mode, which takes the government audit as the "leading factor", exerts the "immune" foundation of the internal audit, and makes full use of the folk audit power to relieve the pressure of the government audit.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.6;F293.33

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