【摘要】：國(guó)家科技重大專項(xiàng)是為了實(shí)現(xiàn)國(guó)家目標(biāo),通過(guò)資源集成,探索核心技術(shù),完成重大戰(zhàn)略產(chǎn)品、關(guān)鍵共性技術(shù)的突破和重大工程的建設(shè),是《國(guó)家中長(zhǎng)期科學(xué)和技術(shù)發(fā)展規(guī)劃綱要》的重要組成部分。國(guó)家科技重大專項(xiàng)的審計(jì)工作是對(duì)專項(xiàng)實(shí)施情況的主要監(jiān)督方式。目前,我國(guó)政府的審計(jì)工作任務(wù)重、時(shí)間緊,但是審計(jì)力量相對(duì)不足。針對(duì)國(guó)家科技重大專項(xiàng)的審計(jì)工作,政府采取了向社會(huì)中介機(jī)構(gòu)購(gòu)買公共服務(wù)的方式,有效的緩解了我國(guó)政府審計(jì)工作的困境。另一方面,會(huì)計(jì)師事務(wù)所參與政府審計(jì)工作尚處于起步時(shí)期,中介機(jī)構(gòu)在實(shí)施審計(jì)的過(guò)程中暴露了一些問(wèn)題,影響了審計(jì)工作的質(zhì)量。本文以會(huì)計(jì)師事務(wù)所參與國(guó)家科技重大專項(xiàng)審計(jì)工作為切入點(diǎn),在此基礎(chǔ)上提出了風(fēng)險(xiǎn)導(dǎo)向的國(guó)家科技重大專項(xiàng)審計(jì)研究這一議題。首先,本文將風(fēng)險(xiǎn)導(dǎo)向的審計(jì)思路與國(guó)家科技重大專項(xiàng)具體的審計(jì)情況相結(jié)合,從審計(jì)風(fēng)險(xiǎn)的識(shí)別、評(píng)估與應(yīng)對(duì)方面對(duì)國(guó)家科技重大專項(xiàng)的審計(jì)工作進(jìn)行了分析,提出了相應(yīng)的實(shí)施方式。其次,在案例分析部分,本文選取“面向IMT-Advanced增強(qiáng)多媒體多播技術(shù)”項(xiàng)目的審計(jì)進(jìn)行分析,將構(gòu)建的審計(jì)模式運(yùn)用到該項(xiàng)目的審計(jì)工作中進(jìn)行分析,測(cè)試審計(jì)風(fēng)險(xiǎn)模式的可行性,進(jìn)而得出審計(jì)結(jié)論。再次,對(duì)全文的研究進(jìn)行了總結(jié):以風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的思維模式開展國(guó)家科技重大專項(xiàng)的審計(jì)工作是可行的,也是必要的。最后,本文對(duì)國(guó)家科技重大專項(xiàng)的審計(jì)工作提出幾點(diǎn)建議:提高審計(jì)人員整體素質(zhì);加強(qiáng)對(duì)國(guó)家科技重大專項(xiàng)審計(jì)結(jié)果的利用;完善相關(guān)法規(guī)制度建設(shè)。
[Abstract]:Major national scientific and technological projects are aimed at achieving national goals, exploring core technologies through resource integration, achieving breakthroughs in major strategic products, key common technologies, and building major projects. It is an important part of the National long-term Science and Technology Development Program. The audit of major national science and technology projects is the main way to supervise the implementation of the special projects. At present, the audit task of our government is heavy and time is tight, but the audit power is relatively insufficient. The government has adopted the way of purchasing public services from social intermediary organizations, which has effectively alleviated the predicament of government audit work in our country. On the other hand, accounting firms' participation in government audit is still in its infancy, and some problems have been exposed in the process of carrying out the audit, which has affected the quality of audit work. Based on accounting firms' participation in national science and technology major special audit, this paper puts forward the topic of risk-based national science and technology major special audit. First of all, this paper combines the risk-based audit thinking with the specific audit situation of the major national science and technology project, and analyzes the audit work of the national science and technology major project from the aspects of identifying, evaluating and responding to the audit risk. The corresponding implementation mode is put forward. Secondly, in the case analysis part, this paper selects the "IMT-Advanced enhanced Multimedia Multicast Technology" project audit to analyze, and applies the audit model to the audit work of the project to analyze, test the feasibility of the audit risk model. Then the audit conclusion is drawn. Thirdly, the thesis summarizes the research: it is feasible and necessary to carry out the major national science and technology audit with the thinking mode of risk-based audit. Finally, this paper puts forward some suggestions on the audit work of the major national science and technology projects: to improve the overall quality of the auditors; to strengthen the use of the results of the major national science and technology special audit; to improve the construction of relevant laws and regulations.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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