本文選題：政府審計(jì) + 審計(jì)體制�。� 參考：《同濟(jì)大學(xué)》2008年碩士論文

【摘要】： 我國(guó)政府審計(jì)事業(yè)重建后,已風(fēng)雨兼程的走過了20多年的發(fā)展歷程�，F(xiàn)行的審計(jì)體制,考慮了當(dāng)時(shí)的歷史條件和早期發(fā)展的需要,曾經(jīng)為推動(dòng)我國(guó)審計(jì)事業(yè)的全面發(fā)展和社會(huì)進(jìn)步做出了巨大貢獻(xiàn)。但是,由2005年的"審計(jì)風(fēng)暴",我國(guó)審計(jì)事業(yè)發(fā)現(xiàn)了越來越多的問題。原來,隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的進(jìn)一步推進(jìn),現(xiàn)行政府審計(jì)體制漸漸開始在許多方面都阻礙了審計(jì)機(jī)關(guān)職能的行使,我國(guó)審計(jì)體制迫切需要進(jìn)行改革。在普遍比較贊同的"立法"審計(jì)模式中,對(duì)于我國(guó)實(shí)際情況而言,最理想的方式是建立雙軌式的審計(jì)體制,加強(qiáng)人大對(duì)審計(jì)機(jī)關(guān)的監(jiān)督,采取審計(jì)監(jiān)督與輿論監(jiān)督相結(jié)合、行政處理和司法處理相結(jié)合的做法;制訂審計(jì)機(jī)關(guān)負(fù)責(zé)人任職資格和任免程序,并嚴(yán)格執(zhí)行,發(fā)揮出應(yīng)有的作用,以保障我國(guó)經(jīng)濟(jì)持續(xù)健康地向前發(fā)展。 同時(shí),審計(jì)內(nèi)容的改革也是不可缺少的,作者結(jié)合十七大提出的改善社會(huì)保障的思想,在社會(huì)保障審計(jì)方面提出新鮮的理論和方法。"社會(huì)保障"英文(social security)的字面意思就是"社會(huì)安全",由此可見社會(huì)保障與社會(huì)穩(wěn)定密切相關(guān)。特別是對(duì)處于經(jīng)濟(jì)體制轉(zhuǎn)軌和社會(huì)結(jié)構(gòu)轉(zhuǎn)型時(shí)期的中國(guó)而言,完善社會(huì)保障體系對(duì)于促進(jìn)社會(huì)穩(wěn)定意義十分重大。借鑒丹麥社會(huì)保障審計(jì)的很多做法,由"上海社保案"揭示了我國(guó)社會(huì)保障審計(jì)中的重大問題點(diǎn)及應(yīng)當(dāng)注意的切入審查點(diǎn),讓我們更明白社會(huì)保障的重要性之余加強(qiáng)對(duì)其管理和監(jiān)督。 本文采取理論與實(shí)際相結(jié)合,在理論研究的基礎(chǔ)上,加以采訪調(diào)查研究,從對(duì)審計(jì)質(zhì)量的研究導(dǎo)出模型,并對(duì)其各影響因素加以分析,并借鑒國(guó)外成功改革案例,結(jié)合國(guó)內(nèi)實(shí)際情況進(jìn)行對(duì)比分析,考證審計(jì)體制選擇,提出建立具有中國(guó)特色的立法型雙軌制審計(jì)體制的觀點(diǎn)。同時(shí)本文結(jié)合"上海社保案"中暴露出來的一系列問題,提出審計(jì)要點(diǎn),并對(duì)地區(qū)社會(huì)保障中心進(jìn)行采訪,以對(duì)實(shí)務(wù)操作提出更有建設(shè)性的意見。
[Abstract]:After the reconstruction of our government audit, it has gone through more than 20 years of development. The current audit system, considering the historical conditions and the needs of the early development, has made great contributions to the overall development and social progress of the audit cause in China. However, since the "audit storm" in 2005, more and more problems have been discovered in China's audit industry. In fact, with the further development of the socialist market economy, the current government audit system has gradually begun to hinder the function of audit institutions in many aspects, and the audit system of our country urgently needs to be reformed. In the generally agreed "legislation" audit mode, the most ideal way for the actual situation of our country is to establish a two-track audit system, strengthen the supervision of audit institutions by the people's Congress, and adopt the combination of audit supervision and public opinion supervision. In order to ensure the sustained and healthy development of our country's economy, we should work out the qualification, appointment and removal procedure of the head of the audit institution, strictly enforce it and play its due role in the combination of administrative treatment and judicial treatment. At the same time, the reform of audit content is also indispensable. The author puts forward new theories and methods in the aspect of social security audit in combination with the idea of improving social security put forward by the 17th National Congress of the CPC. " The literal meaning of social security is social security, which shows that social security is closely related to social stability. Especially for China, which is in the period of economic system transition and social structure transformation, it is of great significance to improve the social security system to promote social stability. Referring to many practices of social security audit in Denmark, this paper reveals the major problems in the audit of social security in our country by "Shanghai Social Security case" and the relevant points of examination that should be paid attention to. Let us understand the importance of social security while strengthening its management and supervision. This paper adopts the combination of theory and practice, on the basis of theoretical research, carries on the interview investigation research, deduces the model from the research to the audit quality, and analyzes its influence factors, and draws lessons from the successful reform cases of foreign countries. Combining with the actual situation in China, this paper makes a comparative analysis, studies the choice of audit system, and puts forward the viewpoint of establishing a legislative double-track audit system with Chinese characteristics. At the same time, combined with a series of problems exposed in the "Shanghai Social Security case", this paper puts forward the main points of audit and interviews with the regional social security center in order to put forward more constructive suggestions to the practical operation.
【學(xué)位授予單位】：同濟(jì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李冬梅;;中外內(nèi)部審計(jì)比較研究[J];現(xiàn)代商貿(mào)工業(yè);2010年20期

相關(guān)碩士學(xué)位論文 前2條

1 汪旭;政府審計(jì)績(jī)效研究[D];蘭州商學(xué)院;2011年

2 陳潔;我國(guó)政府審計(jì)整改推進(jìn)研究[D];上海交通大學(xué);2012年

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本文編號(hào)：1925364