【摘要】： 國家審計的職責(zé)是通過法律、行政授權(quán)或締結(jié)契約等方式確定的。當(dāng)客觀條件發(fā)生變化時,審計的職責(zé)也應(yīng)隨時進(jìn)行調(diào)整。只有及時調(diào)整審計職責(zé),找準(zhǔn)定位,才能有效地發(fā)揮審計監(jiān)督職能,為黨政宏觀經(jīng)濟(jì)決策服務(wù),為社會主義經(jīng)濟(jì)建設(shè)和社會發(fā)展保駕護(hù)航。文章首先從政治環(huán)境需要、法律環(huán)境需要、經(jīng)濟(jì)環(huán)境需要三方面的外部環(huán)境因素進(jìn)行了分析,說明對我國國家審計進(jìn)行重新定位的外在必要性。其次,從現(xiàn)行我國國家審計所存在的審計依據(jù)、審計目標(biāo)定位、審計人員、審計方式、審計風(fēng)險和審計體制等六個方面的不足進(jìn)行分析,說明我國國家審計需要重新定位的內(nèi)在必要性。再次,對國外國家審計的先進(jìn)經(jīng)驗和做法進(jìn)行了具體地介紹,并深入分析了我國國家審計與國外國家審計所存在的審計環(huán)境、審計理念、審計模式、審計管理、審計方法和技術(shù)手段等五方面的差異,由此提出個人的觀點:未來我國的國家審計不能照搬照抄國外的先進(jìn)經(jīng)驗和做法,而應(yīng)結(jié)合我國國情有選擇地借鑒,走一條具有自己中國特色又符合國際慣例的現(xiàn)代審計路子。未來我國的國家審計應(yīng)定位在“3+2”模式,即以法治政府為核心理念,強化對政府公共財政的審計監(jiān)督;以高效政府為核心理念,加快向績效審計為中心的轉(zhuǎn)變;以廉潔政府為核心理念,加強以領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計為重點的對權(quán)力的制約和監(jiān)督;以透明政府為核心理念,實行審計結(jié)果公告制度;以創(chuàng)新政府為核心理念,革新審計手段和方法。最后,就如何探索、實踐“3+2”審計模式的路子作進(jìn)一步分析,并提出了一些建議和對策。 本文章的結(jié)構(gòu)框架包括:第一章導(dǎo)言:提出問題;第二章我國國家審計重新定位的必要性:分析重新定位的外在必要性及內(nèi)在必要性兩方面;第三章我國國家審計與國外的差異:介紹國外審計的情況,分析了我國與國外審計環(huán)境等五方面的差異;第四章我國國家審計的未來定位:圍繞國家審計未來定位模式,具體闡述了進(jìn)一步深化預(yù)算執(zhí)行情況審計,堅持真實性審計、大力推行績效審計,全面深化開展領(lǐng)導(dǎo)干部經(jīng)濟(jì)責(zé)任審計,例行審計公告,優(yōu)化審計技術(shù)手段,完善審計質(zhì)量控制體系等六方面的實踐路子。每方面都詳細(xì)地結(jié)合了目前面臨的現(xiàn)狀及存在的困難,提出了一些個人的思考意見和解決建議。
[Abstract]:The duties of the state audit are determined by law, administrative authorization, or the conclusion of a contract. When objective conditions change, audit duties should also be adjusted at any time. Only by adjusting the audit responsibility in time and finding the correct position, can the audit supervision function be brought into play effectively, serve the macro-economic decision-making of the party and government, and protect the socialist economic construction and social development. Firstly, the paper analyzes the external environmental factors from three aspects: political environment, legal environment and economic environment, and explains the external necessity of re-positioning our country's national audit. Secondly, this paper analyzes the deficiencies in six aspects: audit basis, audit target orientation, auditor, audit mode, audit risk and audit system, which exist in the current state audit of our country. It explains the internal necessity of our country's national audit to reposition itself. Thirdly, the advanced experience and practice of foreign state audit are introduced in detail, and the audit environment, audit idea, audit mode and audit management of our country audit and foreign state audit are analyzed in depth. Based on the differences in auditing methods and technical means, this paper puts forward a personal viewpoint: in the future, China's national audit should not copy foreign advanced experiences and practices, but should be used for reference selectively in the light of the national conditions of our country. Take a modern audit path with its own Chinese characteristics and international practice. In the future, our country's national audit should be positioned in the "32" mode, namely, taking the rule of law government as the core idea, strengthening the audit supervision of the government's public finance, taking the high efficiency government as the core idea, speeding up the transformation to the performance audit as the center, and taking the high efficiency government as the core idea. Take the clean government as the core idea, strengthen the leading cadres' economic responsibility audit as the focal point to restrict and supervise the power, take the transparent government as the core idea, carry out the audit result announcement system, take the transparent government as the core idea, carry out the audit result announcement system. Innovation of government as the core concept, innovation of audit means and methods. Finally, this paper makes a further analysis on how to explore and practice the "32" audit mode, and puts forward some suggestions and countermeasures. The structure frame of this article includes: the first chapter introduction: putting forward the question; the second chapter is the necessity of the national audit repositioning in our country: analyzing the external necessity and the internal necessity of the reorientation; The third chapter is the difference between China's national audit and foreign audit: introducing the situation of foreign audit, analyzing the five differences of auditing environment between China and foreign countries; The fourth chapter is the future orientation of China's national audit: focusing on the future orientation mode of the national audit, this paper expounds the further deepening of the budget performance audit, insisting on the authenticity audit, and vigorously promoting the performance audit. All-round deepening the economic responsibility audit of leading cadres, routine audit announcement, optimizing audit technical means, perfecting audit quality control system and so on. Each aspect combines the present situation and the existing difficulties in detail, and puts forward some personal suggestions and suggestions for solving the problems.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.44

【引證文獻(xiàn)】

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相關(guān)博士學(xué)位論文 前2條

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2 車桂娟;基于政府審計視角的政府內(nèi)部控制研究[D];武漢大學(xué);2012年

相關(guān)碩士學(xué)位論文 前3條

1 張濤;治理視野下的國家審計制度比較研究兼論我國審計制度改革的路徑選擇[D];云南大學(xué);2011年

2 邵華清;國家審計環(huán)境研究[D];東北林業(yè)大學(xué);2008年

3 秦貞婷;基于國家治理的國家審計研究[D];山東財經(jīng)大學(xué);2013年

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本文編號：2431825