本文選題：審計(jì)監(jiān)督 + 資金管理��； 參考：《長春理工大學(xué)》2005年碩士論文

【摘要】：國家重大投資項(xiàng)目是指由中央政府主導(dǎo)的、投資額特別巨大的建設(shè)項(xiàng)目。而項(xiàng)目又是一系列獨(dú)特的、復(fù)雜的并相互關(guān)聯(lián)的活動(dòng)，是一個(gè)龐大的社會(huì)系統(tǒng)工程。審計(jì)監(jiān)督是國家重大投資項(xiàng)目建設(shè)的重要環(huán)節(jié)，要搞好重大項(xiàng)目的建設(shè)，必須明確國家重大投資項(xiàng)目審計(jì)的獨(dú)立性、強(qiáng)制性、二律性等特征，充分發(fā)揮審計(jì)監(jiān)督的職能及作用，提高審計(jì)質(zhì)量和工作水平。 目前國家重大投資項(xiàng)目審計(jì)與我國政治經(jīng)濟(jì)制度、治國方略相適應(yīng)，對(duì)于加強(qiáng)重大投資項(xiàng)目建設(shè)，起到了一定的保證作用，但多是事后審計(jì)，因此存在著滋生腐敗的漏洞。應(yīng)該借鑒國外審計(jì)體制透明度高、獨(dú)立性強(qiáng)的特點(diǎn)，完善我國重大投資項(xiàng)目的審計(jì)工作。一是積極開展績效審計(jì)，變審計(jì)的事后審查為重大投資項(xiàng)目運(yùn)作過程的調(diào)控；二是實(shí)現(xiàn)國家審計(jì)“雙軌制”，即在人大和政府分別建立履行不同審計(jì)職責(zé)的審計(jì)組織，從而保證資金合理有效使用，使國家重大投資項(xiàng)目建設(shè)得以順利實(shí)施。
[Abstract]:The national major investment project is a construction project which is dominated by the central government and has a huge amount of investment. And the project is a series of unique, complex and interrelated activities, which is a huge social system project. Audit supervision is a key link in the construction of major national investment projects, and the construction of major projects must be made clear. It is true that the audit of major investment projects in the state is independent, mandatory and two laws, giving full play to the functions and functions of audit supervision, and improving the quality of audit and the level of work.
At present, the national major investment project audit is adapted to our country's political and economic system and the strategy of governing the country. It has played a certain guarantee for strengthening the construction of major investment projects, but most of them are after the post audit, so there is a loophole for corruption. We should learn from the high transparency and independence of the foreign audit system and improve the major investment of our country. The first is to actively carry out the performance audit and to change the post audit of the audit to the control of the operation process of the major investment projects; the two is to realize the "double track system" of the national audit, that is, to establish the audit organizations which perform the different audit duties in the National People's Congress and the government respectively, so as to guarantee the rational and effective use of funds and make the state major investment. The construction of the eyes was successfully implemented.
【學(xué)位授予單位】：長春理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 苗葳;;國家投資建設(shè)項(xiàng)目管理中存在的問題及對(duì)策[J];內(nèi)蒙古科技與經(jīng)濟(jì);2008年14期

相關(guān)碩士學(xué)位論文 前3條

1 曲煒;我國政府投資項(xiàng)目審計(jì)監(jiān)督法律問題研究[D];中國政法大學(xué);2007年

2 王媛;我國政府績效審計(jì)評(píng)價(jià)體系研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

3 朱宇峰;論高鐵項(xiàng)目國家審計(jì)與風(fēng)險(xiǎn)管控體系的結(jié)合[D];西南交通大學(xué);2012年

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本文編號(hào)：2056423