本文選題：國家審計 + 國家審計本質(zhì)　； 參考：《北京交通大學》2008年碩士論文

【摘要】： 國家審計是基于加強經(jīng)濟監(jiān)督的需要而產(chǎn)生的,其基本職能在于監(jiān)督、評價和鑒證。關(guān)于國家審計本質(zhì)的研究,是隨著社會、國家和民眾對國家審計功能與作用認識的深化而不斷發(fā)展的,在我國現(xiàn)代國家審計的本質(zhì)具體來說就是民主和法制的工具。國家審計目標在整個國家審計理論體系中居于核心地位,它是研究國家審計的專業(yè)勝任能力、獨立性、審計規(guī)范和審計報告的基礎(chǔ),國家審計目標是國家審計實踐行為的預(yù)期效果與最終方向,可分為國家審計總目標和國家審計具體目標。獨立性是國家審計的靈魂,審計質(zhì)量是國家審計執(zhí)業(yè)的生命。 本文研究采用主要采用規(guī)范研究的方法。首先從歷史的角度對國家審計發(fā)展的歷程進行了回顧和探析,在此基礎(chǔ)上通過剖析國家審計的本質(zhì)、國家審計的目的及國家審計的職能各方面,說明國家審計的核心特征。其次,對審計的靈魂——國家審計獨立性進行了研究,并對我國國家審計獨立性的定位提出了自己的觀點。再次則遵循重要性原則對國家審計的重要方面包括國家審計規(guī)范體系、國家審計質(zhì)量控制和國家審計報告等方面進行了的研究,在上述研究基礎(chǔ)上對我國國家審計的定位提出了自己的觀點。對國家審計改革的途徑探討提出了建議,最后總結(jié)全文得出結(jié)論。
[Abstract]:State audit is based on the need to strengthen economic supervision, its basic functions are supervision, evaluation and authentication.The research on the nature of state audit develops continuously with the deepening of the understanding of the function and function of state audit by the society, the state and the public. In our country, the essence of modern state audit is specifically the tool of democracy and legal system.The goal of national audit occupies the core position in the whole system of national audit theory. It is the basis of studying the professional competence, independence, audit norm and audit report of national audit.The goal of national audit is the expected effect and final direction of the practice of national audit, which can be divided into the general objective of national audit and the specific goal of national audit.Independence is the soul of state audit, and audit quality is the life of state audit practice.This paper mainly adopts the method of normative research.Firstly, this paper reviews and analyzes the course of the development of national audit from the historical point of view. On this basis, it explains the core characteristics of the state audit by analyzing the essence of the state audit, the purpose of the state audit and all aspects of the function of the state audit.Secondly, this paper studies the soul of audit-the independence of state audit, and puts forward its own views on the orientation of the independence of national audit in our country.Thirdly, according to the principle of importance, the author studies the important aspects of national audit, including the normative system of national audit, the quality control of national audit and the national audit report.On the basis of the above research, the author puts forward his own views on the orientation of China's national audit.This paper puts forward some suggestions on the reform of national audit, and finally concludes the full text.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.44

【引證文獻】

相關(guān)期刊論文 前1條

1 張林軍;劉西林;;國家建設(shè)項目績效審計研究[J];西北大學學報(哲學社會科學版);2010年03期

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本文編號：1735420