【摘要】：隨著我國(guó)經(jīng)濟(jì)社會(huì)的快速發(fā)展,政府投資和以政府投資為主的建設(shè)項(xiàng)目數(shù)量越來(lái)越多,財(cái)政資金的投入也越來(lái)越大,事后審計(jì)已經(jīng)很難適應(yīng)當(dāng)前的新環(huán)境。將事后審計(jì)向注重全過(guò)程控制的跟蹤審計(jì)轉(zhuǎn)變,是審計(jì)人員在近些年的實(shí)際工作中總結(jié)探索的一種有效的組織方式,是審計(jì)方式方法的一種創(chuàng)新。鑒于此,有必要對(duì)跟蹤審計(jì)進(jìn)行研究。本文探討了政府投資建設(shè)項(xiàng)目跟蹤審計(jì)的相關(guān)理論,介紹了事后審計(jì)方法的局限性和跟蹤審計(jì)的特點(diǎn),研究了目前國(guó)內(nèi)外跟蹤審計(jì)的現(xiàn)狀,并且闡述了跟蹤審計(jì)在政府投資建設(shè)項(xiàng)目各環(huán)節(jié)的應(yīng)用。本文根據(jù)筆者多年在審計(jì)機(jī)關(guān)從事建設(shè)項(xiàng)目審計(jì)的經(jīng)驗(yàn),以S市城鎮(zhèn)保障性安居工程跟蹤審計(jì)為例進(jìn)行研究,探討了目前建設(shè)項(xiàng)目跟蹤審計(jì)存在的問(wèn)題,在此基礎(chǔ)上提出了一些對(duì)策建議。本文擬通過(guò)論文寫(xiě)作,力圖在理論與實(shí)踐的結(jié)合上,對(duì)我國(guó)跟蹤審計(jì)進(jìn)行深入的探討,這既是對(duì)自己的學(xué)習(xí)和工作進(jìn)行的一次系統(tǒng)總結(jié),也同時(shí)給審計(jì)同行們提供一些借鑒和參考,在一定程度上服務(wù)于我國(guó)的跟蹤審計(jì)。
[Abstract]:With the rapid development of our country's economy and society, the number of government investment and the construction projects mainly invested by the government are more and more, and the investment of financial funds is becoming larger and larger. It is difficult to adapt to the new environment after the audit. It is an effective organization and innovation for auditors to change after audit to follow up audit which pays attention to the whole process control in the practical work of recent years. In view of this, it is necessary to study the tracking audit. This paper discusses the relevant theories of tracking audit of government investment and construction projects, introduces the limitation of the method of post audit and the characteristics of tracking audit, and studies the present situation of tracking audit at home and abroad. And elaborated the track audit in the government investment construction project each link application. Based on the author's experience in auditing construction projects in the auditing institutions for many years, this paper studies the problems existing in the tracking audit of construction projects in S City, taking the tracking audit of the supported residential projects in cities and towns as an example. On this basis, some countermeasures and suggestions are put forward. This paper tries to combine the theory with practice, which is a systematic summary of my own study and work. At the same time, it also provides some reference and reference to audit peers, to a certain extent, to serve the tracking audit in our country.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F239.63
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本文編號(hào)：2153642