本文選題：審計機(jī)關(guān) + 弊端��； 參考：《南京農(nóng)業(yè)大學(xué)》2015年碩士論文

【摘要】：政府審計是由政府審計機(jī)關(guān)代表國家,依照相關(guān)法律法規(guī)對屬于政府審計范疇內(nèi)的被審計對象進(jìn)行獨立審計的行為,檢查被審計單位的會計資料以及其他與財政收支、財務(wù)收支有關(guān)的資料和資產(chǎn)并做出審計評價。政府審計的本質(zhì)是對經(jīng)濟(jì)活動的履行情況進(jìn)行監(jiān)督,旨在依據(jù)審計規(guī)范和客觀事實進(jìn)行審計,全面揭露問題,促進(jìn)經(jīng)濟(jì)發(fā)展和反腐倡廉,謀求社會公共利益。審計體制是國家審計的運行機(jī)制,是審計機(jī)關(guān)的設(shè)置、法律地位、隸屬關(guān)系、職責(zé)權(quán)限等方面的體系結(jié)構(gòu)和制度的總稱。審計體制沒有好壞之分,只要適應(yīng)國情,就是有效的。我國現(xiàn)行的審計體制在80年代初期形成,建立之時,滿足當(dāng)時的政治經(jīng)濟(jì)和社會發(fā)展要求,具有一定的優(yōu)越性。但隨著時代和環(huán)境的發(fā)展,審計體制暴露出的缺陷和不足越來越多,對審計體制的改革已勢在必行。本文選取地方政府審計體制為研究對象,通過理論借鑒和實例論證了地方政府審計體制運行過程中存在的缺陷,其中包括獨立性差、發(fā)現(xiàn)違規(guī)違紀(jì)問題不能深入調(diào)查、未充分揭露地方問題等,對審計機(jī)關(guān)履行職責(zé)產(chǎn)生了一定影響。為解決這些問題,本文提出了地方政府審計機(jī)關(guān)實行統(tǒng)一管理的改革觀點,并從機(jī)構(gòu)設(shè)置、人事編制管理、經(jīng)費管理等方面作了具體分析。本文的探討,期望能給正在進(jìn)行的地方政府審計機(jī)關(guān)統(tǒng)一管理的試點工作以一定的參考。
[Abstract]:Government audit is the act of independent audit by government audit institutions on behalf of the state, and in accordance with relevant laws and regulations, to inspect the accounting information of the audited units and other financial revenues and expenditures, Financial income and expenditure related information and assets and audit evaluation. The essence of government audit is to supervise the performance of economic activities, to audit according to auditing norms and objective facts, to expose problems in an all-round way, to promote economic development, to combat corruption and to seek public interests. The audit system is the operating mechanism of the national audit, and the general name of the system structure and system of the audit institution in the aspects of setting up, legal status, subordinate relation, responsibility and authority, etc. Audit system is not good or bad, as long as adapt to national conditions, is effective. The current audit system of our country was formed in the early 1980s, when it was established, it met the demands of political economy and social development at that time, and had certain superiority. However, with the development of the times and environment, more and more defects and deficiencies are exposed in the audit system, so it is imperative to reform the audit system. This paper selects the local government audit system as the research object, and proves the defects in the operation of the local government audit system through theoretical reference and examples, including poor independence, found that violations of discipline can not be thoroughly investigated. Inadequate exposure of local issues, such as audit institutions to perform their duties have a certain impact. In order to solve these problems, this paper puts forward the reform viewpoint of unified management of local government audit institutions, and makes a concrete analysis from the aspects of organization setup, personnel establishment management, funds management, and so on. The discussion of this paper is expected to give some reference to the pilot work of unified management of local government audit institutions.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F239.222

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本文編號：2056256