發(fā)布時間：2018-09-09 17:15

【摘要】：在當代,政府的作用問題逐漸成為人們關(guān)注的焦點,正如世界銀行《1997年世界發(fā)展報告——變革世界中的政府》所指出的:“在世界各地,政府正在成為人們注目的中心。全球經(jīng)濟具有深遠意義的發(fā)展使我們再次思考政府的一些基本問題:它的作用應(yīng)該是什么,它能做什么和不能做什么,以及如何最好地做這些事情�！闭顿Y是推動經(jīng)濟和社會發(fā)展的重要因素,將有限的財政性建設(shè)資金科學、合理地配置到能滿足各種不同社會公共需要的方面,使其取得最大的社會實際效益,這既是財政性資金支出的核心問題,也是各級政府履行公共責任的重要內(nèi)容。 政府審計代表國家行使審計監(jiān)督權(quán),是完善國家政治體制、強化國家經(jīng)濟管理的一個重要組成部分。政府投資審計的對象是投資行為。審計的主要內(nèi)容包括對概算執(zhí)行情況的審計、對投資項目管理情況的審計以及對建設(shè)資金來源與到位情況的審計等。二十年來,政府投資審計工作在促進積極財政政策的有效實施,深化投融資體制改革,加強項目管理,整頓和規(guī)范建設(shè)市場秩序,維護財經(jīng)法紀,懲治腐敗等方面,發(fā)揮了非常重要的作用。 近年來,通過投資審計也反映出政府投資行為存在的一些普遍性問題,一是項目決策不科學導致項目低效甚至失敗。二是項目投資責任和風險約束機制不到位導致超前投資。三是項目建設(shè)管理不善,內(nèi)控制度不健全,造成投資失控。這些問題的存在直接導致了投資效益的低下,產(chǎn)生這些問題的原因主要是對權(quán)力的制約和監(jiān)督不力;體制不適應(yīng);法制不健全;項目管理不嚴等等。
[Abstract]:In contemporary times, the role of government has gradually become the focus of attention, as the World Bank's 1997 World Development report-governments in the changing World pointed out: "in all parts of the world, governments are becoming the focus of attention." The far-reaching development of the global economy has led us to rethink some of the basic questions of government: what its role should be, what it can and cannot do, and how best to do it. " Government investment is an important factor in promoting economic and social development. Scientific and reasonable allocation of limited financial construction funds can meet various social public needs, so as to achieve the greatest social practical benefits. This is not only the core issue of financial fund expenditure, but also the important content of public responsibility of governments at all levels. Government audit, acting on behalf of the state, is an important part of perfecting the national political system and strengthening national economic management. The object of government investment audit is investment behavior. The main contents of the audit include the audit of the implementation of the budget estimate, the audit of the management of the investment project and the audit of the source of construction funds and the situation of the construction funds in place. Over the past 20 years, government investment audit has promoted the effective implementation of active fiscal policies, deepened the reform of the investment and financing system, strengthened project management, rectified and standardized the construction of market order, maintained the discipline of financial and economic laws, and punished corruption. Played a very important role. In recent years, investment audit also reflects some common problems existing in government investment behavior. First, project decision making is unscientific, which leads to project inefficiency or even failure. Second, the project investment responsibility and risk constraint mechanism is not in place lead to investment. Third, poor project construction management, internal control system is not perfect, resulting in out of control of investment. The existence of these problems directly leads to the low investment benefit. The main reasons for these problems are the lack of power restriction and supervision; the system is not suitable; the legal system is not perfect; the project management is not strict and so on.
【學位授予單位】：華東師范大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

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本文編號：2233049