本文關(guān)鍵詞： 公共財(cái)政 體制改革 財(cái)政審計(jì) 創(chuàng)新　出處：《廣西大學(xué)》2005年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：如何正確認(rèn)識(shí)和把握財(cái)政體制改革給審計(jì)工作帶來(lái)的影響,改進(jìn)財(cái)政審計(jì)工作,促進(jìn)財(cái)政體制改革的順利進(jìn)行和財(cái)政審計(jì)工作的健康發(fā)展。這是各級(jí)黨委、人大、政府和廣大審計(jì)人員都十分關(guān)心的問(wèn)題。 圍繞這個(gè)思路,本文從系統(tǒng)闡述公共財(cái)政的定義、職能和構(gòu)建公共財(cái)政管理體制的必要性入手,總結(jié)了財(cái)政體制改革的得失,分析了下一步改革的方向。還重點(diǎn)論述了財(cái)政審計(jì)與財(cái)政體制改革的相互關(guān)系,深入分析了當(dāng)前我國(guó)財(cái)政審計(jì)工作存在的問(wèn)題和不足,并指出了問(wèn)題存在的主要原因,提出了改進(jìn)財(cái)政審計(jì)工作的具體思路—審計(jì)創(chuàng)新。一是創(chuàng)新審計(jì)管理體制,改行政型模式為立法型模式,強(qiáng)化國(guó)家審計(jì)的獨(dú)立性;二是創(chuàng)新審計(jì)觀念,樹(shù)立大財(cái)政審計(jì)觀,強(qiáng)化財(cái)政審計(jì)宏觀服務(wù)意識(shí)、大局意識(shí)、時(shí)效性意識(shí)和復(fù)合型人才意識(shí);三是創(chuàng)新財(cái)政審計(jì)的內(nèi)容,緊緊圍繞財(cái)政體制改革明確審計(jì)內(nèi)容,形成以財(cái)政預(yù)決算審計(jì)為中心,以財(cái)政支出為重點(diǎn),涵蓋財(cái)政、稅務(wù)、國(guó)庫(kù)部門(mén)審計(jì)、政府組成部門(mén)財(cái)政收支審計(jì)、財(cái)政專(zhuān)項(xiàng)資金審計(jì)和國(guó)有企事業(yè)單位國(guó)有資產(chǎn)經(jīng)營(yíng)狀況審計(jì)的公共財(cái)政審計(jì)體系;四是創(chuàng)新財(cái)政審計(jì)的方法,堅(jiān)持審計(jì)與審計(jì)調(diào)查相結(jié)合,財(cái)政審計(jì)與黨政領(lǐng)導(dǎo)經(jīng)濟(jì)責(zé)任審計(jì)相結(jié)合,推行計(jì)算機(jī)審計(jì)、效益審計(jì),實(shí)施審計(jì)結(jié)果公告制度;五是創(chuàng)新審計(jì)管理,加強(qiáng)審計(jì)計(jì)劃管理、審計(jì)質(zhì)量管理和審計(jì)風(fēng)險(xiǎn)管理。
[Abstract]:How to correctly understand and grasp the impact of the reform of the financial system on the audit work, improve the financial audit work, and promote the smooth progress of the financial system reform and the healthy development of the financial audit work. The government and the vast number of auditors are very concerned about issues. Around this train of thought, this paper begins with the definition, function and the necessity of constructing the public finance management system, and summarizes the gains and losses of the financial system reform. This paper analyzes the direction of the next step of the reform. It also focuses on the relationship between the financial audit and the reform of the financial system, deeply analyzes the existing problems and shortcomings of the current financial audit in China, and points out the main reasons for the problems. This paper puts forward the concrete train of thought to improve the financial audit work-audit innovation. One is to innovate the audit management system, to change the administrative mode into the legislative model, to strengthen the independence of the state audit, to innovate the audit concept and to establish the great financial audit view. Strengthen the macro service consciousness, the overall situation consciousness, the timeliness consciousness and the compound talent consciousness of the financial audit; third, innovate the content of the financial audit, make clear the audit content closely around the reform of the financial system, and form the audit with the financial budget and final accounts as the center. The public financial audit system, which focuses on fiscal expenditure, covers the auditing of finance, taxation and treasury departments, the audit of financial revenue and expenditure of government components, the audit of special financial funds and the audit of the operation of state-owned assets of state-owned enterprises and institutions; Fourth, innovating the method of financial audit, insisting on the combination of audit and audit investigation, combining financial audit with economic responsibility audit of party and government leaders, carrying out computer audit, benefit audit and carrying out audit result announcement system; fifth, innovating audit management. Strengthen audit plan management, audit quality management and audit risk management.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類(lèi)號(hào)】：F812.2;F239.6

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 ;綠色財(cái)政新思維[J];新理財(cái)(政府理財(cái));2009年06期

2 徐立毅;;建設(shè)公共財(cái)政的實(shí)踐與探索[J];寧波經(jīng)濟(jì)(財(cái)經(jīng)視點(diǎn));2005年11期

3 劉超;張維新;;略論我國(guó)公路養(yǎng)護(hù)[J];中國(guó)城市經(jīng)濟(jì);2011年11期

4 張杰;蘇曉燕;王光明;;國(guó)稅體制改革對(duì)國(guó)庫(kù)核算的影響[J];預(yù)算管理與會(huì)計(jì);2002年03期

5 徐永光;;從官到民:民間慈善體制突圍[J];中國(guó)改革;2010年07期

6 姚露;;按照公共財(cái)政要求推進(jìn)廣東的預(yù)算改革[J];預(yù)算管理與會(huì)計(jì);2002年02期

7 李袁婕;;國(guó)外公共財(cái)政監(jiān)督制度的特點(diǎn)[J];中國(guó)審計(jì);2010年23期

8 黃伊梅;;公共財(cái)政:財(cái)政體制改革的必然趨勢(shì)[J];特區(qū)實(shí)踐與理論;2011年04期

9 王仁貴;;失衡民生的公共財(cái)政[J];w，

本文編號(hào)：1541479