本文選題：中央企業(yè) + 腐敗預(yù)防�。� 參考：《浙江工商大學(xué)》2017年碩士論文

【摘要】：長期以來,審計(jì)監(jiān)督憑借其獨(dú)特的專業(yè)能力,成為推動(dòng)反腐的"先行棋",中共十八大以來,中央政府高度重視巡視工作,揭露出一些中央企業(yè)存在的腐敗問題,在前幾輪對中央企業(yè)的巡視中,"審計(jì)先行、巡視跟進(jìn)"的思路也已初露端倪。如今預(yù)防腐敗是國家審計(jì)不可推諉的重要責(zé)任之一,因此審計(jì)職能也要從"助推"反腐逐漸發(fā)展為"預(yù)防"腐敗。為此,筆者從國家審計(jì)監(jiān)督的角度出發(fā),對預(yù)防中央企業(yè)的腐敗問題進(jìn)行了有關(guān)研究。首先,本文以博弈理論和腐敗預(yù)防理論為理論依據(jù),闡述了國家審計(jì)對中央企業(yè)預(yù)防腐敗的意義。通過對國家審計(jì)署2010年至2016年公布的對中央企業(yè)的審計(jì)結(jié)果公告和已經(jīng)披露的中央企業(yè)腐敗事件為基礎(chǔ),描述了當(dāng)前中央企業(yè)腐敗的特征及其具體表現(xiàn)形式。并分析中央企業(yè)引起腐敗的原因,重點(diǎn)是中央企業(yè)內(nèi)部審計(jì)和內(nèi)部控制制度中所存在的腐敗機(jī)會(huì)。其次,分析了現(xiàn)階段國家審計(jì)在預(yù)防中央企業(yè)腐敗時(shí),在指導(dǎo)內(nèi)部審計(jì)、監(jiān)督檢查內(nèi)部控制以及監(jiān)督和報(bào)告審計(jì)整改情況時(shí)的一些現(xiàn)狀及難點(diǎn)。再次,根據(jù)巡視組對中國石油天然氣集團(tuán)的巡視報(bào)告和已經(jīng)披露的中石油腐敗窩案為基礎(chǔ),描述了中石油的腐敗表現(xiàn)形式。并對審計(jì)署發(fā)布的六份關(guān)于中石油的審計(jì)結(jié)果公告進(jìn)行分析,總結(jié)出中石油屢審屢犯的內(nèi)部控制問題,這些問題也正好與中石油的腐敗表現(xiàn)形式相對應(yīng)。同時(shí)在此過程中發(fā)現(xiàn)中石油內(nèi)部審計(jì)所存在的不足。最后,根據(jù)以上研究,從三個(gè)方面提出國家審計(jì)對預(yù)防中央企業(yè)腐敗的對策建議,分別是:國家審計(jì)對中央企業(yè)內(nèi)部控制的監(jiān)督、國家審計(jì)對中央企業(yè)內(nèi)部審計(jì)的指導(dǎo)、國家審計(jì)結(jié)果的整改。
[Abstract]:For a long time, audit supervision, with its unique professional ability, has become a "first game" in promoting anti-corruption. Since the 18th CPC National Congress, the central government has attached great importance to the inspection work, exposing corruption problems existing in some central enterprises. In the previous rounds of inspection of central enterprises, the idea of "audit first, inspection follow-up" has also begun to emerge. Nowadays, the prevention of corruption is one of the important responsibilities of national audit, so the audit function should gradually develop from "promoting" anti-corruption to "preventing" corruption. Therefore, the author studies the prevention of corruption in central enterprises from the point of view of state audit supervision. Firstly, based on game theory and corruption prevention theory, this paper expounds the significance of state audit to the prevention of corruption in central enterprises. Based on the announcement of the audit results of the central enterprises published by the State Audit Office from 2010 to 2016 and the reported corruption incidents of the central enterprises, this paper describes the characteristics and concrete forms of the corruption of the central enterprises at present. It also analyzes the causes of corruption in central enterprises, focusing on the opportunities of corruption in the internal audit and internal control system of central enterprises. Secondly, this paper analyzes the current situation and difficulties of state audit in preventing corruption in central enterprises, guiding internal audit, supervising and checking internal control, and supervising and reporting the situation of audit rectification. Thirdly, based on the inspection report of CNPC and the reported corruption case of CNPC, the paper describes the manifestation of CNPC corruption. And through the analysis of six audit results announcements issued by CNPC, this paper sums up the internal control problems of PetroChina's repeated trial and error, and these problems correspond to the corrupt forms of PetroChina. At the same time in this process found that PetroChina internal audit deficiencies. Finally, according to the above study, the paper puts forward the countermeasures and suggestions of the state audit to prevent the corruption of the central enterprise from three aspects: the supervision of the central enterprise internal control by the state audit, the guidance of the state audit to the central enterprise internal audit. Rectification of the results of state audits.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F276.1;F239.44

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