本文關(guān)鍵詞： 效益審計(jì) 發(fā)展 研究　出處：《華東師范大學(xué)》2006年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：在2003年全國(guó)審計(jì)工作會(huì)議上,李金華審計(jì)長(zhǎng)明確指出:“效益審計(jì)是更高層次的審計(jì)目標(biāo),是審計(jì)工作的發(fā)展方向。就我國(guó)目前的經(jīng)濟(jì)發(fā)展水平,對(duì)經(jīng)濟(jì)秩序狀況以及審計(jì)工作質(zhì)量和人員的總體素質(zhì)而言,要達(dá)到這方面的要求,還有很長(zhǎng)的路要走。在這個(gè)問(wèn)題上,我們既不能操之過(guò)急,也不能裹足不前,應(yīng)破除神秘感,積極探索,逐步實(shí)踐�！睂徲�(jì)署2003至2007年審計(jì)工作發(fā)展規(guī)劃提出:“爭(zhēng)取到2007年,投入效益審計(jì)力量占整個(gè)審計(jì)力量的一半左右。”探索與中國(guó)實(shí)際相結(jié)合的效益審計(jì)模式,是中國(guó)審計(jì)制度融入世界審計(jì)主流的重要條件,也是加快中國(guó)走向?qū)徲?jì)現(xiàn)代化的重要一步。 在我國(guó)開(kāi)展效益審計(jì)的內(nèi)在需求源自我國(guó)社會(huì)的變革,特別是經(jīng)濟(jì)體制和政治體制改革所引發(fā)的政府管理體制的轉(zhuǎn)型和經(jīng)濟(jì)增長(zhǎng)方式的轉(zhuǎn)變。國(guó)家審計(jì)機(jī)關(guān)從單一的財(cái)務(wù)審計(jì)逐步向財(cái)務(wù)合規(guī)合法審計(jì)和效益審計(jì)并重轉(zhuǎn)變,有利于更有效地發(fā)揮作用,加強(qiáng)對(duì)權(quán)力的制約和監(jiān)督,促進(jìn)加強(qiáng)宏觀調(diào)控,提高經(jīng)濟(jì)運(yùn)行質(zhì)量和效益,更好地服務(wù)于廣大人民群眾的根本利益。 開(kāi)展效益審計(jì)是深化我國(guó)政府公共管理體制改革和落實(shí)科學(xué)發(fā)展觀的客觀需要,也是審計(jì)工作發(fā)展內(nèi)在規(guī)律的必然要求。我們應(yīng)當(dāng)抓住有利時(shí)機(jī),積極推進(jìn)這項(xiàng)工作。 目前,我國(guó)效益審計(jì)存在許多不足:我國(guó)效益審計(jì)工作量占政府審計(jì)工作量的比重較低、認(rèn)識(shí)觀念存在誤區(qū)、效益審計(jì)缺乏專(zhuān)門(mén)法律法規(guī)的保障、效益審計(jì)的基礎(chǔ)比較薄弱、效益審計(jì)標(biāo)準(zhǔn)尚未建立、效益審計(jì)沒(méi)有統(tǒng)一的方法和技術(shù)、效益審計(jì)技術(shù)和人才嚴(yán)重不足、效益審計(jì)尚未形成模式。 本文研究的重點(diǎn)在于對(duì)國(guó)內(nèi)外效益審計(jì)的發(fā)展與特點(diǎn)進(jìn)行總結(jié),并對(duì)影響我國(guó)效益審計(jì)發(fā)展的問(wèn)題進(jìn)行研究分析。揭示阻礙效益審計(jì)發(fā)展的關(guān)鍵問(wèn)題,即認(rèn)識(shí)觀念不統(tǒng)一、管理基礎(chǔ)薄弱、審計(jì)體制不合理、效益審計(jì)缺乏專(zhuān)門(mén)法律法規(guī)的保障、效益審計(jì)標(biāo)準(zhǔn)尚未建立、效益審計(jì)技術(shù)和人才嚴(yán)重不足、效益審計(jì)人員培訓(xùn)體系尚未形成等問(wèn)題。以此為基礎(chǔ),針對(duì)上述問(wèn)題,從宏觀和微觀角度探討解決問(wèn)題的對(duì)策。提出統(tǒng)一認(rèn)識(shí)觀念、提高管理水平、改革審計(jì)體制、進(jìn)行效益審計(jì)立法、建立效益審計(jì)標(biāo)準(zhǔn)、加強(qiáng)效益審計(jì)人員培訓(xùn)等建議。
[Abstract]:At the National Audit work Conference on 2003, Auditor-General Li Jinhua clearly pointed out: "benefit audit is a higher level of audit objective and the direction of development of audit work." in view of the current level of economic development in China, In terms of the state of economic order and the quality of the audit work and the overall quality of the personnel, there is still a long way to go to meet the requirements in this respect. Actively explore and practice gradually. "Audit Office's audit work development plan from 2003 to 2007 put forward:" strive for 2007, investment benefit audit force accounts for about half of the total audit force. "explore the effectiveness audit model combined with the reality of China," It is an important condition for Chinese auditing system to merge into the mainstream of the world audit, and also an important step to speed up the modernization of audit in China. The internal demand of carrying out benefit audit in our country comes from the transformation of our society. In particular, the transformation of the government management system and the mode of economic growth caused by the reform of the economic and political system. The state audit institutions have gradually changed from a single financial audit to a financial compliance legal audit and an efficiency audit. It will help to play a more effective role, strengthen the restriction and supervision of power, promote the strengthening of macro-control, improve the quality and efficiency of economic operation, and better serve the fundamental interests of the broad masses of the people. It is the objective need to deepen the reform of the government's public management system and implement the scientific development view to carry out the benefit audit, and it is also the inevitable requirement of the internal law of the development of the audit work, so we should seize the favorable opportunity and actively promote this work. At present, there are many deficiencies in our country's benefit audit: the proportion of benefit audit workload to the government audit workload is low, the misunderstanding exists in the cognition concept, the benefit audit lacks the guarantee of special laws and regulations, and the foundation of benefit audit is relatively weak. The standard of benefit audit has not been established, there is no uniform method and technology of benefit audit, the technology and talents of benefit audit are seriously insufficient, and the mode of benefit audit has not yet been formed. The focus of this paper is to summarize the development and characteristics of benefit audit at home and abroad, and to study and analyze the problems that affect the development of benefit audit in China. The foundation of management is weak, the audit system is unreasonable, the benefit audit lacks the guarantee of special laws and regulations, the standard of benefit audit has not been established, and the technology and talents of benefit audit are seriously insufficient. The training system of benefit auditors has not yet been formed. Based on the above problems, the countermeasures to solve the problems are discussed from the macro and micro angles, and the unified understanding concept, the improvement of the management level and the reform of the audit system are put forward. Make benefit audit legislation, establish benefit audit standard, strengthen benefit audit personnel training and so on.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李仲林;任秀女;;試論企業(yè)效益審計(jì)及對(duì)策[J];廊坊師范學(xué)院學(xué)報(bào)(自然科學(xué)版);2008年04期

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本文編號(hào)：1541314