本文關(guān)鍵詞： 固定資產(chǎn)投資審計(jì) 審計(jì)監(jiān)督 審計(jì)運(yùn)行機(jī)制　出處：《中南大學(xué)》2004年碩士論文　論文類型：學(xué)位論文

【摘要】：固定資產(chǎn)投資審計(jì),是國(guó)有資產(chǎn)監(jiān)督體系中的重要組成部分。隨著我國(guó)投資體制改革進(jìn)一步的深化及投資主體多元化,如何加強(qiáng)法律賦予其在國(guó)有資產(chǎn)監(jiān)督管理中經(jīng)濟(jì)監(jiān)督職能,不僅是投資審計(jì)自身發(fā)展的需要,同時(shí)也是促進(jìn)建設(shè)單位加強(qiáng)項(xiàng)目建設(shè)管理、節(jié)約投資,充分發(fā)揮建設(shè)項(xiàng)目投資效益的需要,更是提高我國(guó)政府投資決策的科學(xué)化、民主化,增強(qiáng)投資宏觀調(diào)控功能的重要手段。 本文首先對(duì)固定資產(chǎn)投資審計(jì)的相關(guān)理論進(jìn)行了分析,包括審計(jì)理論體系結(jié)構(gòu)、固定資產(chǎn)投資審計(jì)與國(guó)有資產(chǎn)監(jiān)督的關(guān)系、審計(jì)法及相關(guān)法律法規(guī)對(duì)固定資產(chǎn)投資審計(jì)的制衡作用、管理理論及管理制度的變遷對(duì)固定資產(chǎn)投資審計(jì)的影響。接著從組織系統(tǒng)運(yùn)行、審計(jì)監(jiān)督的協(xié)調(diào)性和審計(jì)資源的配置及利用等方面對(duì)湖南省固定資產(chǎn)投資審計(jì)的現(xiàn)狀進(jìn)行了系統(tǒng)的分析,指出其存在的問(wèn)題和不足。在此基礎(chǔ)上,借鑒國(guó)內(nèi)外固定資產(chǎn)投資審計(jì)的經(jīng)驗(yàn),構(gòu)建了湖南省固定資產(chǎn)投資審計(jì)有效運(yùn)行的模式,并從法律法規(guī)建設(shè)、投資審計(jì)理論、審計(jì)質(zhì)量控制等保障機(jī)制方面進(jìn)行了研究,確保湖南省固定資產(chǎn)投資審計(jì)的有效運(yùn)行。最后,利用本文的研究成果,對(duì)已實(shí)施過(guò)的江埡水利樞紐工程竣工審計(jì)方案進(jìn)行了優(yōu)化。
[Abstract]:The investment audit of fixed assets is an important part of the supervision system of state-owned assets. With the deepening of the reform of the investment system in China and the diversification of the investors, How to strengthen the function of economic supervision given by law in the supervision and management of state-owned assets is not only the need of the development of investment audit itself, but also the promotion of construction units to strengthen project construction management and save investment. The need to give full play to the investment benefit of construction projects is an important means to improve the scientific and democratic investment decision of our government and to strengthen the macro-control function of investment. This paper first analyzes the related theories of fixed assets investment audit, including the system structure of audit theory, the relationship between fixed assets investment audit and the supervision of state-owned assets. Audit law and related laws and regulations on the check and balance of fixed assets investment audit, management theory and management system changes on fixed assets investment audit. Then from the organizational system operation, In this paper, the coordination of audit supervision and the allocation and utilization of audit resources are systematically analyzed, and the problems and shortcomings of the audit of fixed assets investment in Hunan Province are pointed out. Based on the experience of fixed asset investment audit at home and abroad, this paper constructs the effective operation mode of fixed asset investment audit in Hunan Province, and studies the guarantee mechanism of investment audit theory, audit quality control and so on from the aspects of laws and regulations construction, investment audit theory, audit quality control and so on. To ensure the effective operation of fixed assets investment audit in Hunan Province. Finally, the completed audit scheme of Jiangya Hydroproject has been optimized by using the research results of this paper.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前3條

1 趙敏;;當(dāng)前我國(guó)國(guó)有企業(yè)固定資產(chǎn)投資方面法制建設(shè)的困境與對(duì)策[J];法制與社會(huì);2012年30期

2 邱偉;;淺議固定資產(chǎn)投資審計(jì)[J];商場(chǎng)現(xiàn)代化;2010年36期

3 王淑輝;;淺議固定資產(chǎn)投資審計(jì)[J];China's Foreign Trade;2011年14期

相關(guān)碩士學(xué)位論文 前2條

1 錢文偉;政府投資審計(jì)體制構(gòu)建研究[D];青島大學(xué);2011年

2 任圣林;固定資產(chǎn)投資項(xiàng)目效益審計(jì)評(píng)價(jià)研究[D];中南大學(xué);2006年

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本文編號(hào)：1513649