本文選題：政府審計 + 審計成果�。� 參考：《吉林財經(jīng)大學(xué)》2012年碩士論文

【摘要】：近些年，隨著我國依法治國、依法行政政策的不斷實施，政府審計的成效也備受社會各界的關(guān)注，而政府審計的監(jiān)督職能對社會經(jīng)濟(jì)發(fā)展的促進(jìn)作用也體現(xiàn)的越來越明顯，于是政府審計的力度也在不斷加強(qiáng)，對社會的影響也越來越大。政府審計成果的高低關(guān)系到國家的經(jīng)濟(jì)安全和財政安全，關(guān)乎國家經(jīng)濟(jì)秩序的穩(wěn)定，因此提高政府審計成果是政府審計工作的一項重要內(nèi)容。 審計成果是關(guān)系到審計機(jī)關(guān)威信和審計事業(yè)發(fā)展的重要因素，政府審計還關(guān)系到國家的經(jīng)濟(jì)發(fā)展和財政安全，要提高政府審計的審計成果，必須在明確影響政府審計成果的影響因素的基礎(chǔ)上，總結(jié)以往的經(jīng)驗，提出合理的建議，改進(jìn)政府審計的質(zhì)量。 本文第一部分介紹了論文的研究背景、文獻(xiàn)綜述以及論文的研究方法；第二部分介紹了政府審計成果的相關(guān)概念以及政府審計的職能；第三部分以我國政府審計對各個行業(yè)的審計數(shù)據(jù)、對各個地方的審計結(jié)果為對象，采取數(shù)據(jù)統(tǒng)計分析以及多元回歸分析方法，分析不同行業(yè)的政府審計質(zhì)量；第四部分，通過不同地區(qū)之間審計數(shù)據(jù)的分析，，通過比較不同地區(qū)之間的審計成果，對我國政府審計的審計成果進(jìn)行分析與討論，找出問題，提出解決的辦法；最后得出結(jié)論：政府審計應(yīng)加大對專項資金、國有企業(yè)和外資運用項目的審計，發(fā)動社會力量，積極配合政府審計，提高政府審計的成果，政府部門同時也應(yīng)保證審計任務(wù)與審計資源相匹配，保證足夠的資源投入。
[Abstract]:In recent years, with the rule of law and the implementation of the policy of administration according to law, the effectiveness of government audit has been concerned by all walks of life, and the role of supervision function of government audit in promoting social and economic development has become more and more obvious. As a result, the strength of government audit is also constantly strengthened, and the impact on society is growing. The level of the government audit results is related to the national economic and financial security, and the stability of the national economic order. Therefore, improving the government audit results is an important part of the government audit work. The audit result is an important factor related to the prestige of the audit institution and the development of the audit cause, and the government audit is also related to the national economic development and the financial security, it is necessary to improve the audit result of the government audit. On the basis of defining the influencing factors of the government audit results, we must sum up the past experience, put forward some reasonable suggestions, and improve the quality of the government audit. The first part of this paper introduces the research background, literature review and research methods of the paper, the second part introduces the related concepts of government audit results and the functions of government audit. The third part takes the audit data of each industry of our country's government audit as the object, takes the data statistical analysis and the multivariate regression analysis method to analyze the government audit quality of different industries. Through the analysis of audit data between different regions, by comparing the audit results between different regions, the audit results of our government audit are analyzed and discussed, the problems are found out, and the solutions are put forward. Finally, the conclusion is drawn: government audit should increase the audit of special funds, state-owned enterprises and foreign capital utilization projects, mobilize social forces, actively cooperate with government audit, and improve the results of government audit. Government departments should also ensure that audit tasks match audit resources and ensure adequate investment.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.4

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