本文選題：政府公共工程 + 委托審計��； 參考：《同濟大學》2005年碩士論文

【摘要】：政府投資是推動經濟和社會發(fā)展的重要因素,隨著我國投資體制的改革,政府投資的重點轉向對公共工程的投資且投資額逐年增長。政府公共工程是政府向社會公眾提供的主要公共產品之一,是增進社會的福利所不可或缺的,其主要資金來源于公眾的納稅,以最少的資金耗費來滿足公眾對公共設施的需求是政府追求的目標,也是加強對政府公共工程審計監(jiān)督的原動力。 國家審計和社會審計都是我國審計組織體系的重要組成部分,在國家審計部門普遍存在審計任務繁重、審計力量不足的情況下,充分利用社會審計力量不僅有理論研究價值,更有現(xiàn)實應用的必要性。本文研究的目的在于探索政府審計如何有效利用社會審計,整合審計資源,擴大審計覆蓋面,提高公共資金的使用效益。 本文針對政府公共工程審計領域如何借助社會審計力量、開展委托審計、實現(xiàn)政府審計機制的創(chuàng)新進行研究。首先,本文分析了審計監(jiān)督在政府公共工程監(jiān)管體系中的定位和任務,指出了實施委托審計的現(xiàn)實必要性;其次運用新公共管理理論和有限政府理論,闡述了實施委托審計的理論淵源;最后本文深入剖析了實施政府公共工程委托審計對獨立性的影響,通過對委托審計關系的考察,提出政府公共工程委托審計變革了傳統(tǒng)的三方審計關系,由于增加了第四方審計關系人一國家審計機關,大大提高了社會審計的獨立性的創(chuàng)新觀點。 本文認為在政府公共工程委托審計中,政府審計機關從劃槳者變?yōu)檎贫嬲?如何有效地防范和控制審計風險是搞好委托審計工作的關鍵環(huán)節(jié)。論文系統(tǒng)地分析了影響委托審計風險的主客觀因素,并從宏觀和微觀兩個層次提出了政府公共工程委托審計風險的防范和控制策略。
[Abstract]:Government investment is an important factor to promote economic and social development. With the reform of China's investment system, the emphasis of government investment has shifted to investment in public works and the investment has been increasing year by year. Government public works is one of the main public goods provided by the government to the public. It is indispensable for the promotion of social welfare. To satisfy the public demand for public facilities with the least expenditure of funds is the goal pursued by the government, and is also the motive force to strengthen the audit and supervision of government public works. Both national audit and social audit are important parts of the audit organization system of our country. Under the situation that the audit task is heavy and the audit power is insufficient, it is not only of theoretical value to make full use of the social audit power. More practical application of the necessity. The purpose of this study is to explore how government audit can effectively utilize social audit, integrate audit resources, expand audit coverage, and improve the efficiency of public funds. This paper focuses on how to carry out entrusted audit with the help of social audit in the field of government public works audit and how to realize the innovation of government audit mechanism. Firstly, this paper analyzes the orientation and task of audit supervision in the supervision system of government public works, and points out the realistic necessity of carrying out entrusted audit; secondly, it applies the theory of new public management and the theory of limited government. This paper expounds the theoretical origin of the implementation of entrustment audit, and finally analyzes the impact of the implementation of commissioned audit on the independence of the government public works, through the investigation of the relationship between the entrusted audit, It is put forward that the commissioned audit of government public works has changed the traditional tripartite auditing relationship. Because of the addition of the fourth party auditor and the national audit institution, the independence of the social audit has been greatly improved. This paper holds that in the entrusted audit of government public works, the government audit institutions change from paddlers to leaders, and how to effectively prevent and control the audit risks is the key link to do the entrusted audit work well. This paper systematically analyzes the subjective and objective factors that affect the entrusted audit risk, and puts forward the prevention and control strategy of the entrusted audit risk of government public works from the macro and micro levels.
【學位授予單位】：同濟大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.6

【引證文獻】

相關期刊論文 前1條

1 張小莉;;中介機構參與政府投資項目審計廉政風險防范與控制初探[J];中國城市經濟;2011年08期

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本文編號：2065613