本文選題：新形勢 + 國家��； 參考：《西南大學》2008年碩士論文

【摘要】： 目前我國對審計環(huán)境的研究尚處于起步階段,審計環(huán)境問題是審計實踐活動和審計理論研究必須面臨的共同課題,本文通過對國家審計環(huán)境的研究,了解、掌握與審計工作相關的若干重要環(huán)境參數,把握審計規(guī)律,在動態(tài)地認識環(huán)境狀況現狀和演變趨勢以及用分析的眼光審視利弊的基礎上,人們就會對外部環(huán)境的走向有一個多元化的動態(tài)認識,這種認識在特定的歷史條件下,會為審計提供規(guī)律性的變化趨勢,梳理環(huán)境利弊在揭示審計工作、在履行憲法所賦予的職責時,分析有利的條件是什么,又存在哪些障礙與阻力。本文從正確把握國家審計環(huán)境的構成要素和市場經濟條件下審計運行環(huán)境的特征入手,著重分析基于審計環(huán)境的國內外新形勢的特征及其潛在影響,充分論證在我國構建和諧審計環(huán)境的重要意義,為在新形勢下構建和諧的國家審計環(huán)境提供決策依據,為建立、完善具有中國特色的審計理論體系和加快中國審計的國際化步伐奠定基礎。 通常來講,可以采用實證、對比與歷史邏輯推演的研究方法對審計環(huán)境進行研究,并借鑒國內外的一些研究理論與成果。宏觀層面對我國的經濟環(huán)境、政治環(huán)境、法律環(huán)境與社會環(huán)境進行分析,微觀上我國的審計環(huán)境主要包括國家審計組織內部環(huán)境、國家審計機關內部治理結構和激勵約束機制、審計部門主要負責人的風險承受能力和道德品質。 新形勢下國家審計運行環(huán)境的主要特征為:公共財政成為國家宏觀調控的重要手段,公共管理成為政府管理的基本職責,權力制衡是國家法治化治理的基礎機制。國內新形勢的特征及影響主要包括以下內容:政治體制改革和民主建設、公共服務市場化、銀行改制上市、國有企業(yè)改革、環(huán)境保護呼聲、軍隊后勤改革、國際合作廣泛化、教育醫(yī)療改革、加強廉政建設、和諧社會建設;國際上的新形勢,主要是加入世貿組織對我國審計環(huán)境的影響,如對長官意志的沖擊、對審計思想觀念的沖擊、對政府審計執(zhí)法理念的沖擊、對職業(yè)道德的重新促進、對審計教育的影響、對審計指導思想的影響等方面。 在新形勢下營造和諧審計環(huán)境及其對我國國家審計工作具有非常重要的意義:和諧審計環(huán)境有利于深入開展審計理論的研究和討論,為構建完善的審計理論體系提供有利條件;和諧審計環(huán)境有利于穩(wěn)固國家審計在國家政治經濟體制中的地位;和諧的審計環(huán)境有利于國家審計工作的開展,實現審計目標;和諧審計環(huán)境有利于規(guī)避國家審計風險;和諧審計環(huán)境有利于國家市計更好的發(fā)揮應有的作用,保護國有資產不受損失。 可以通過以下方式營造和諧的審計環(huán)境:正確界定國家審計的職能范圍和審計類別;確定合理的國家審計目標;回歸國家審計責任的本原;樹立促進發(fā)展的建設性國家審計價值理念;理清改革路徑,更新思想觀念;以世貿規(guī)則為坐標—修法與立廢;建立獨立的審計工作體制;建立審計公告制度和特別報告制度;全員職業(yè)后續(xù)教育制度化;制訂公開、透明的執(zhí)法程序和執(zhí)法紀律。 通過對審計環(huán)境的研究,可以得出六項研究結論:研究新形勢下的國家審計環(huán)境的構成因素、各種因素的影響方式和影響力度,對于把握國家審計的特色,指導國家審計實務工作意義重大;應依據各項環(huán)境因素對國家審計發(fā)生實質作用的方式劃分宏觀層次和微觀層次,從而構建一個環(huán)境因素體系;市場經濟條件下我國國家審計運行環(huán)境主要有三個方面的特征;基于審計環(huán)境的國內外新形勢變化的各個方面具有各自獨特的特征,并且都對國家審計產生著巨大的影響:在我國現階段,提出構建和諧審計環(huán)境對我國國家審計工作具有非常重要的意義;在目前,我國構建和諧國家審計環(huán)境也是完全可行的。 本文研究的局限性主要是:主要為理論研究,未涉及案例研究和實證模型研究,后續(xù)研究可以從案例分析入手,嘗試構建相關的實證分析模型;理論闡述主要集中于我國目前情況描述,而很少涉及到歷史上和國外的相關情況,后續(xù)研究可采用與國外或歷史相關情況進行對比分析。
[Abstract]:At present, the research on audit environment in China is still in the initial stage. The audit environment problem is a common subject that the audit practice and the audit theory must face. This paper, through the research on the national audit environment, understands, grasps some important environmental parameters related to the audit work, grasps the audit law, and knows the environment dynamically. On the basis of the current situation and trend of evolution and the analysis of the advantages and disadvantages of the situation, people will have a diversified and dynamic understanding of the direction of the external environment. Under the specific historical conditions, it will provide a regular change trend for the audit, combing the advantages and disadvantages of the environment to reveal the audit work and performing the responsibilities given by the constitution. At the time, what are the favorable conditions and what obstacles and resistance exist, this article starts with the correct grasp of the elements of the national audit environment and the characteristics of the operating environment under the conditions of the market economy, and focuses on the analysis of the characteristics of the new situation at home and abroad and the potential impact of the new situation based on the audit environment, and fully demonstrates the construction of a harmonious audit ring in China. The important meaning of the situation provides the basis for the construction of a harmonious national audit environment under the new situation, to establish the audit theory system with Chinese characteristics and to speed up the internationalization of China's audit.
Generally speaking, we can use the empirical study, compare the research methods of the historical logic deduction to the audit environment, and draw lessons from some research theories and results at home and abroad. Macro level faces the economic environment, the political environment, the legal environment and the social environment in our country. In the microcosmic, the auditing environment of our country mainly includes the national audit group. Weave the internal environment, the internal governance structure and incentive and restrictive mechanism of the state audit institutions, and the risk tolerance and moral character of the main responsibility of the audit department.
The main characteristics of the state audit operating environment under the new situation are that public finance has become an important means of national macro-control, and public management has become the basic responsibility of government management. The balance of power is the basic mechanism of the rule of law in the state. The characteristics and influence of the new situation in China include the following contents: the political system reform and the democratic construction, The market of public service, the reform of the bank, the reform of the state-owned enterprises, the sound of environmental protection, the reform of the army logistics, the extensive international cooperation, the reform of education and medical treatment, the strengthening of the construction of clean government and the construction of a harmonious society; the new situation in the world is mainly the influence of the WTO on the audit environment of our country, such as the impact on the will of the officers, and the thinking of the audit The impact of ideas, the impact on the concept of government audit law enforcement, the re promotion of professional ethics, the impact on audit education, the influence of audit guidance and so on.
Under the new situation, building a harmonious audit environment and its national audit work is of great significance. The harmonious audit environment is beneficial to the in-depth study and discussion of the audit theory, and to provide favorable conditions for the construction of a perfect audit theory system, and the harmonious audit environment is favorable for stabilizing the national political and economic system of the national audit. The harmonious audit environment is beneficial to the development of national audit work and the realization of the audit goal; the harmonious audit environment is beneficial to avoid the national audit risk; the harmonious audit environment is beneficial to the national city's plan to play its due role and protect the state-owned assets from loss.
We can create a harmonious audit environment through the following ways: correctly define the scope of the state audit and the category of audit, determine the reasonable target of national audit, return to the original of the national audit responsibility, set up a constructive national audit value concept for the development, clarify the path of reform, renew the idea, and take the WTO rules as coordinate - repair To establish an independent audit system, to establish an audit bulletin system and a special report system, to institutionalize the follow-up education of the full occupations, and to formulate public, transparent law enforcement procedures and law enforcement discipline.
Through the study of the audit environment, we can draw six research conclusions: To study the factors of the national audit environment under the new situation, the way and influence of various factors, to grasp the characteristics of the national audit, to guide the national audit practice is of great significance; according to various environmental factors, the substantive role of the national audit should be taken. It divides the macro level and the micro level, and constructs an environmental factor system. Under the market economy, the operating environment of China's national audit has three main features, and the changes in the new situation at home and abroad based on the audit environment have their own unique characteristics, and all have great influence on the national audit. At the present stage of China, it is very important for China's national audit to build a harmonious audit environment. At present, it is also completely feasible to build a harmonious national audit environment in China.
The main limitations of this study are: mainly theoretical research, not involving case study and empirical model research. Follow up research can start with case analysis and try to build an empirical analysis model. The theoretical exposition is mainly focused on the current situation description in China, but rarely involved in historical and foreign related situations, follow-up research can be done. Comparative analysis is conducted with foreign or historical situations.

【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.22

【引證文獻】

相關碩士學位論文 前2條

1 黃祖燁;金融審計維護國家金融安全問題研究[D];黑龍江大學;2011年

2 崔英愛;政府績效審計立項標準研究[D];沈陽理工大學;2012年

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本文編號：1865889