本文選題：政府審計　切入點：公共危機(jī)　出處：《西北大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：本文在COSO-ERM風(fēng)險管理的視角下,對我國政府審計如何介入自然因素引發(fā)公共危機(jī)管理活動進(jìn)行了研究。首先,將國內(nèi)國外有關(guān)研究文獻(xiàn)進(jìn)行了梳理,從受托經(jīng)濟(jì)責(zé)任理論等四個基礎(chǔ)理論角度說明了政府審計介入公共危機(jī)預(yù)防管理活動并發(fā)揮作用的理論依據(jù)。其次,將目前我國政府對自然因素引發(fā)公共危機(jī)的管理現(xiàn)狀、相關(guān)審計活動的開展情況進(jìn)行了總結(jié),并借鑒國外相關(guān)審計經(jīng)驗,說明增強(qiáng)政府審計機(jī)關(guān)對自然因素引發(fā)公共危機(jī)的預(yù)防性審計意識,將目前我國公共危機(jī)審計工作注重事中和事后的審計向事前擴(kuò)展的可行性和必要性。最后,為了更好地指導(dǎo)審計實踐,提供公共危機(jī)預(yù)防性審計的一套可行思路,本文參照目前我國危機(jī)管理體系的建設(shè)情況、績效審計實踐,結(jié)合COSO-ERM風(fēng)險管理框架關(guān)注政府危機(jī)管理活動中的風(fēng)險點,建立了風(fēng)險導(dǎo)向型的自然因素引發(fā)公共危機(jī)的預(yù)防性審計指標(biāo)體系,由3項準(zhǔn)則層要素,9項指標(biāo)層要素及27項分層指標(biāo)要素組成,并利用層次分析法確定了指標(biāo)的權(quán)重。使用模糊綜合評價方法模擬運用該指標(biāo)體系對S州政府自然因素引發(fā)的公共危機(jī)應(yīng)對能力進(jìn)行了審計評價,檢驗了指標(biāo)體系的可操作性。
[Abstract]:From the perspective of COSO-ERM risk management, this paper studies how the government audit intervention in the public crisis management activities caused by natural factors. From four basic theories such as the theory of entrusted economic responsibility, this paper explains the theoretical basis for government audit to intervene in the public crisis prevention and management activities and play a role. Secondly, the present situation of our government's management of the public crisis caused by natural factors is put forward. This paper summarizes the development of relevant audit activities, and draws lessons from relevant foreign audit experience to strengthen the awareness of preventive audit of public crisis caused by natural factors in government audit institutions. The feasibility and necessity of extending the present public crisis audit work to the pre-audit in the middle and after the event. Finally, in order to better guide the audit practice, to provide a set of feasible ideas for the public crisis preventive audit. According to the construction of crisis management system and the practice of performance audit in China, this paper focuses on the risk points in the government crisis management activities according to the risk management framework of COSO-ERM. The preventive audit index system of public crisis caused by risk oriented natural factors is established, which is composed of 9 index elements and 27 index elements. The weight of the index is determined by analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method is used to simulate and evaluate the ability of public crisis response caused by natural factors of S state government by using this index system. The maneuverability of the index system is tested.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D63;F239.44

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