SH項目專項資金績效審計問題研究
發(fā)布時間：2018-09-12 17:35
【摘要】：十八大召開以來,我國政府機(jī)關(guān)轉(zhuǎn)變管理理念,在積極打造服務(wù)型政府的同時,加大對“廉潔奉公”的推行力度,社會公眾的民主意識也在日益增強(qiáng)。在政府內(nèi)在需求和社會外在壓力的共同作用下,加快了績效審計的發(fā)展,并取得了一定的成就。國家審計署曾明確提出“全面推進(jìn)績效審計”的目標(biāo),一方面通過立法加強(qiáng)績效審計相關(guān)法律法規(guī);另一方面通過大力推行績效審計不斷提高實踐水平。全面推行績效審計為社會公眾監(jiān)督政府權(quán)力創(chuàng)造可能,同時還有利于提升國家資金的使用效率。近日,國家林業(yè)局計財司在《國家林業(yè)局農(nóng)業(yè)綜合開發(fā)項目指引2017年—2020年》的通知中指出:各級財政部門和林業(yè)部門應(yīng)配合審計部門等做好資金審計和審查工作,特別強(qiáng)調(diào)確保資金使用效益。近年來我國注重生態(tài)文明建設(shè),加大林業(yè)項目投入,對專項資金的績效審計的需求日漸增加。因此,在重點生態(tài)建設(shè)區(qū)大力推進(jìn)林業(yè)專項資金績效審計是必然選擇。本文以SH項目專項資金為研究對象,依據(jù)內(nèi)部審計通知書、績效審計報告、SH項目立項批復(fù)、SH項目作業(yè)設(shè)計書、SH項目財務(wù)預(yù)算表等書面資料,利用文獻(xiàn)研究法、調(diào)查法和歸納演繹法三種研究方法展開研究。全文分為六部分,第一部分闡述了論文的研究背景、研究意義、研究內(nèi)容以及實際使用的研究方法。第二部分解釋了績效審計的定義、范圍、程序和方法,以及與績效審計相關(guān)的理論基礎(chǔ)。第三部分通過整理資料和分析數(shù)據(jù)介紹SH項目基本情況,隨后從績效審計過程、方法和結(jié)果等方面來闡述SH項目專項資金績效審計狀況。第四部分經(jīng)過實地調(diào)研、全面分析相關(guān)資料,研究對SH項目專項資金開展績效審計的過程,發(fā)現(xiàn)縣審計局在開展專項資金績效審計過程中存在的缺陷與不足并分析其成因。第五部分與上一部分得出的問題成因逐個對應(yīng),有針對性的解決現(xiàn)實問題,提出切實可行的建議,為提升縣審計局對林業(yè)專項資金開展績效審計的水平出一份力。第六部分為結(jié)束語,對全文進(jìn)行概括和總結(jié)。
[Abstract]:Since the 18th National Congress of the CPC National Congress, our government organs have changed the management concept, actively created a service-oriented government, increased the implementation of "clean and honest", and the democratic consciousness of the public is also increasing day by day. Under the joint action of the internal demand of the government and the external pressure of the society, the development of the performance audit has been accelerated, and some achievements have been made. The National Audit Office has clearly put forward the goal of "comprehensively promoting the performance audit". On the one hand, it strengthens the laws and regulations related to the performance audit through legislation; on the other hand, it improves the practice level by vigorously promoting the performance audit. The comprehensive implementation of performance audit creates the possibility for the public to supervise the government power, and also helps to improve the efficiency of the use of national funds. Recently, the Department of Planning and Finance of the State Forestry Administration pointed out in a circular entitled "Comprehensive Agricultural Development Project guidelines 2017-2020" of the State Forestry Administration: financial departments at all levels and forestry departments should cooperate with audit departments to do a good job in the audit and examination of funds. Special emphasis is placed on ensuring efficiency in the use of funds. In recent years, our country pays attention to the ecological civilization construction, increases the forestry project investment, the demand for the special fund performance audit is increasing day by day. Therefore, it is an inevitable choice to promote the forestry special fund performance audit in the key ecological construction area. This paper takes the SH project special fund as the research object, according to the internal audit notice, the performance audit report, the SH project establishment approval document and the SH project operation design document, the SH project financial budget table and so on, uses the literature research method, The investigation method and inductive deduction method are studied. This paper is divided into six parts. The first part describes the research background, research significance, research content and practical research methods. The second part explains the definition, scope, procedure and method of performance audit, as well as the theoretical basis related to performance audit. The third part introduces the basic situation of the SH project by collating the data and analyzing the data, then expounds the performance audit status of the special fund of the SH project from the aspects of the performance audit process, methods and results. The fourth part through the field investigation, comprehensively analyzes the related data, studies the SH project special fund to carry out the performance audit process, discovers the county audit bureau to carry out the special fund performance audit process to exist the flaw and the insufficiency, and analyzes its cause of formation. The fifth part and the previous part of the causes of the problems one by one corresponding, targeted solutions to practical problems, put forward practical recommendations to improve the county audit of forestry special funds performance audit level of a contribution. The sixth part is the conclusion, the full text is summarized and summarized.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4
本文編號：2239756
[Abstract]:Since the 18th National Congress of the CPC National Congress, our government organs have changed the management concept, actively created a service-oriented government, increased the implementation of "clean and honest", and the democratic consciousness of the public is also increasing day by day. Under the joint action of the internal demand of the government and the external pressure of the society, the development of the performance audit has been accelerated, and some achievements have been made. The National Audit Office has clearly put forward the goal of "comprehensively promoting the performance audit". On the one hand, it strengthens the laws and regulations related to the performance audit through legislation; on the other hand, it improves the practice level by vigorously promoting the performance audit. The comprehensive implementation of performance audit creates the possibility for the public to supervise the government power, and also helps to improve the efficiency of the use of national funds. Recently, the Department of Planning and Finance of the State Forestry Administration pointed out in a circular entitled "Comprehensive Agricultural Development Project guidelines 2017-2020" of the State Forestry Administration: financial departments at all levels and forestry departments should cooperate with audit departments to do a good job in the audit and examination of funds. Special emphasis is placed on ensuring efficiency in the use of funds. In recent years, our country pays attention to the ecological civilization construction, increases the forestry project investment, the demand for the special fund performance audit is increasing day by day. Therefore, it is an inevitable choice to promote the forestry special fund performance audit in the key ecological construction area. This paper takes the SH project special fund as the research object, according to the internal audit notice, the performance audit report, the SH project establishment approval document and the SH project operation design document, the SH project financial budget table and so on, uses the literature research method, The investigation method and inductive deduction method are studied. This paper is divided into six parts. The first part describes the research background, research significance, research content and practical research methods. The second part explains the definition, scope, procedure and method of performance audit, as well as the theoretical basis related to performance audit. The third part introduces the basic situation of the SH project by collating the data and analyzing the data, then expounds the performance audit status of the special fund of the SH project from the aspects of the performance audit process, methods and results. The fourth part through the field investigation, comprehensively analyzes the related data, studies the SH project special fund to carry out the performance audit process, discovers the county audit bureau to carry out the special fund performance audit process to exist the flaw and the insufficiency, and analyzes its cause of formation. The fifth part and the previous part of the causes of the problems one by one corresponding, targeted solutions to practical problems, put forward practical recommendations to improve the county audit of forestry special funds performance audit level of a contribution. The sixth part is the conclusion, the full text is summarized and summarized.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4
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