區(qū)域經(jīng)濟(jì)視角下的國家審計職能和作用研究
發(fā)布時間：2018-09-11 19:46
【摘要】： 自我國審計機(jī)關(guān)成立以來，國家審計為保障國民經(jīng)濟(jì)健康發(fā)展發(fā)揮了積極作用，但站在區(qū)域經(jīng)濟(jì)發(fā)展的角度來看，國家審計的作用還沒有充分發(fā)揮出來。因此，充分認(rèn)識國家審計在區(qū)域經(jīng)濟(jì)發(fā)展中的地位和作用，明確國家審計在區(qū)域經(jīng)濟(jì)發(fā)展中的職責(zé)，解決存在的各種問題和矛盾，是國家審計發(fā)揮作用的關(guān)鍵。隨著我國改革開放的深入和市場經(jīng)濟(jì)體制的建立與完善，社會各界對審計監(jiān)督的期望和要求也越來越高，審計機(jī)關(guān)的任務(wù)也越來越廣泛，同時審計機(jī)關(guān)也面臨新的考驗。 當(dāng)前，我國區(qū)域經(jīng)濟(jì)發(fā)展進(jìn)入了一個新階段，西部開發(fā)、東北振興、中部崛起、東部優(yōu)先發(fā)展，四大板塊正在譜寫著中國區(qū)域經(jīng)濟(jì)發(fā)展的新藍(lán)圖。面對區(qū)域經(jīng)濟(jì)的蓬勃發(fā)展，作為國家經(jīng)濟(jì)監(jiān)督體系重要組成部分的國家審計，在新的形勢面前，如何適應(yīng)區(qū)域經(jīng)濟(jì)發(fā)展的需要，更好地為區(qū)域經(jīng)濟(jì)發(fā)展服務(wù)，已成為擺在廣大審計工作者乃至經(jīng)濟(jì)管理者面前的一個重要課題，值得我們思考和研究。 本文首先從國家審計的基本概念和本質(zhì)入手進(jìn)行分析，結(jié)合我國區(qū)域經(jīng)濟(jì)的發(fā)展現(xiàn)狀，研究了國家審計在區(qū)域經(jīng)濟(jì)發(fā)展中的地位和作用，指出國家審計作為國家經(jīng)濟(jì)監(jiān)督體系的一個重要組成部分，對于反饋區(qū)域經(jīng)濟(jì)政策運行效果、監(jiān)督保障區(qū)域經(jīng)濟(jì)政策的貫徹落實、促進(jìn)區(qū)域經(jīng)濟(jì)協(xié)調(diào)等方面具有十分重要的作用。接著文章在分析我國國家審計發(fā)揮作用現(xiàn)狀的基礎(chǔ)上，指出了當(dāng)前我國國家審計中存在的審計內(nèi)容還局限于傳統(tǒng)的財務(wù)審計、審計活動受到了行政區(qū)域的限制、審計工作的深度和廣度不夠等一些問題和不足，進(jìn)而分析了制約我國審計在區(qū)域經(jīng)濟(jì)中發(fā)揮作用的因素，最后還就如何適應(yīng)區(qū)域經(jīng)濟(jì)發(fā)展的需要，進(jìn)一步發(fā)揮國家審計在區(qū)域經(jīng)濟(jì)發(fā)展中的作用進(jìn)行了一些思考，從解決國家審計不適應(yīng)區(qū)域經(jīng)濟(jì)發(fā)展要求的各種矛盾、創(chuàng)新和完善國家審計職責(zé)等不同角度，，提出了一些個人觀點和見解。
[Abstract]:Since the establishment of the audit institutions in China, the state audit has played an active role in ensuring the healthy development of the national economy, but from the point of view of regional economic development, the role of the state audit has not been brought into full play. Therefore, to fully understand the role of state audit in the development of regional economy, to make clear the responsibility of state audit in the development of regional economy, and to solve various problems and contradictions are the key to play the role of state audit. With the deepening of China's reform and opening up and the establishment and improvement of the market economic system, the expectations and requirements of auditing supervision from all walks of life are becoming higher and higher, the tasks of audit institutions are becoming more and more extensive, and audit institutions are also facing a new test. At present, China's regional economic development has entered a new stage, the western development, northeast revitalization, the rise of the central region, the eastern priority of development, the four plates are writing a new blueprint for the development of China's regional economy. In the face of the booming development of regional economy, as an important part of the national economic supervision system, the state audit, in the face of the new situation, how to adapt to the needs of regional economic development and better serve the regional economic development. It has become an important subject for auditors and even economic managers, which is worthy of our consideration and study. This paper first analyzes the basic concept and essence of national audit, and studies the status and role of national audit in the development of regional economy, combining with the current situation of regional economy in China. It is pointed out that as an important part of the national economic supervision system, the state audit can provide feedback on the operational effect of regional economic policies and ensure the implementation of regional economic policies. Promoting regional economic coordination and other aspects has a very important role. Then, on the basis of analyzing the current situation of the national audit in our country, the author points out that the audit content in the current state audit is limited to the traditional financial audit, and the audit activities are restricted by the administrative region. The depth and breadth of the audit work are not enough and so on. Then the paper analyzes the factors restricting the role of audit in the regional economy, and finally, it analyzes how to adapt to the needs of the regional economic development. Further exerting the role of national audit in the development of regional economy, this paper makes some reflections on how to solve the various contradictions that state audit does not adapt to the requirements of regional economic development, and from different angles, such as innovating and perfecting the responsibility of state audit, etc. Some personal views and opinions are put forward.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.44
本文編號：2237689
[Abstract]:Since the establishment of the audit institutions in China, the state audit has played an active role in ensuring the healthy development of the national economy, but from the point of view of regional economic development, the role of the state audit has not been brought into full play. Therefore, to fully understand the role of state audit in the development of regional economy, to make clear the responsibility of state audit in the development of regional economy, and to solve various problems and contradictions are the key to play the role of state audit. With the deepening of China's reform and opening up and the establishment and improvement of the market economic system, the expectations and requirements of auditing supervision from all walks of life are becoming higher and higher, the tasks of audit institutions are becoming more and more extensive, and audit institutions are also facing a new test. At present, China's regional economic development has entered a new stage, the western development, northeast revitalization, the rise of the central region, the eastern priority of development, the four plates are writing a new blueprint for the development of China's regional economy. In the face of the booming development of regional economy, as an important part of the national economic supervision system, the state audit, in the face of the new situation, how to adapt to the needs of regional economic development and better serve the regional economic development. It has become an important subject for auditors and even economic managers, which is worthy of our consideration and study. This paper first analyzes the basic concept and essence of national audit, and studies the status and role of national audit in the development of regional economy, combining with the current situation of regional economy in China. It is pointed out that as an important part of the national economic supervision system, the state audit can provide feedback on the operational effect of regional economic policies and ensure the implementation of regional economic policies. Promoting regional economic coordination and other aspects has a very important role. Then, on the basis of analyzing the current situation of the national audit in our country, the author points out that the audit content in the current state audit is limited to the traditional financial audit, and the audit activities are restricted by the administrative region. The depth and breadth of the audit work are not enough and so on. Then the paper analyzes the factors restricting the role of audit in the regional economy, and finally, it analyzes how to adapt to the needs of the regional economic development. Further exerting the role of national audit in the development of regional economy, this paper makes some reflections on how to solve the various contradictions that state audit does not adapt to the requirements of regional economic development, and from different angles, such as innovating and perfecting the responsibility of state audit, etc. Some personal views and opinions are put forward.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.44
【引證文獻(xiàn)】
相關(guān)博士學(xué)位論文 前1條
1 祝遵宏;國家審計職能新論[D];西南財經(jīng)大學(xué);2010年
本文編號：2237689
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