本文選題：公共財政　切入點：政府審計　出處：《首都經(jīng)濟貿(mào)易大學》2004年碩士論文　論文類型：學位論文

【摘要】：我國的財政體制進行了重大的改革，1998年，全國財政工作會議明確提出了建立公共財政基本框架的目標。這意味著我國財政改革目標模式的確立——社會主義市場經(jīng)濟條件下的公共財政框架。然而我國政府審計具有其自身的特點，一直是在行政指導監(jiān)督下進行，在改革開放的進程中也是隨著環(huán)境的變化摸索前進。如今，在財政改革目標——建立公共財政框架已經(jīng)確立的情況下，面對財政改革中提出的挑戰(zhàn)，我國政府審計應當如何積極應變呢? 本文正是以這樣的思路首先介紹我國財政體制的現(xiàn)實狀況，，包括我國財政運行機制歷程、我國財政體制改革現(xiàn)狀以及我國財政體制改革目標——構建社會主義市場經(jīng)濟條件下的中國公共財政框架三部分；之后，簡介我國政府審計概況，主要工作范圍有財政審計、金融審計、固定資產(chǎn)投資審計、行政事業(yè)審計、農(nóng)業(yè)資金審計、外資審計等；最后，結(jié)合公共財政框架的要求以及我國政府審計的特點研究如何開展公共財政框架下的政府審計：明確政府財政審計的幾個基本理論問題：如何在公共財政框架改革中實際應用：完善政府審計監(jiān)督(體制、法規(guī)、人員等方面)，并以政府采購為例談如何通過績效評價來進行。
[Abstract]:In 1998, the financial system of our country was reformed greatly. The National Financial work Conference clearly put forward the goal of establishing the basic framework of public finance. This means the establishment of the target mode of fiscal reform in our country-the framework of public finance under the condition of socialist market economy. However, the government of our country has put forward the goal of establishing the basic framework of public finance. Audit has its own characteristics, It has been carried out under the supervision of the administrative guidance, and in the process of reform and opening up, it has been groping forward with the changes of the environment. Now, with the fiscal reform objective-the establishment of a public financial framework-has been established, In the face of the challenges raised in the financial reform, how should our government audit respond positively? This paper first introduces the current situation of our financial system, including the course of our country's financial operation mechanism. The present situation of our country's financial system reform and the goal of our country's financial system reform are three parts: constructing the Chinese public finance frame under the condition of socialist market economy, then, briefly introducing the general situation of our country's government audit, the main scope of work is financial audit. Financial audit, fixed asset investment audit, administrative audit, agricultural capital audit, foreign capital audit, etc. According to the requirements of the public finance framework and the characteristics of the government audit in our country, this paper studies how to carry out the government audit under the public finance framework: clarifying some basic theoretical problems of the government financial audit: how to reform the public finance framework. Practical application in China: perfecting government audit supervision (system, Laws and regulations, personnel and so on, and government procurement as an example of how to conduct performance evaluation.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.6

【引證文獻】

相關博士學位論文 前1條

1 謝琳琳;公共投資建設項目決策機制研究[D];重慶大學;2005年

本文編號：1572359