重大突發(fā)性公共事項跟蹤審計研究
發(fā)布時間：2018-09-14 08:14
【摘要】：我國是世界上受自然災(zāi)害干擾較為嚴(yán)重的國家,各種自然災(zāi)害時常發(fā)生。當(dāng)前我國處于社會經(jīng)濟(jì)發(fā)展的轉(zhuǎn)型期,存在出現(xiàn)較為激烈的社會矛盾的可能,從而存在出現(xiàn)重大社會危機(jī)的土壤;從國際方面看,國際間沖突和恐怖主義的威脅也可能導(dǎo)致重大的社會危機(jī)�？傊�,從自然、社會及國際視角來看,我國存在的出現(xiàn)公共危機(jī)的可能。近年來,我國的重大突發(fā)性公共事件頻發(fā),突發(fā)性公共事項每年造成的經(jīng)濟(jì)損失超過千億元,傷亡超過百萬人/年。由此可見,重大突發(fā)的公共事項給我國經(jīng)濟(jì)的平穩(wěn)發(fā)展和社會的穩(wěn)定造成了巨大的影響,引起了政府和社會各界對突發(fā)性公共事件高度重視。本文通以汶川地震跟蹤審計為例對重大突發(fā)性公共事項跟蹤審計進(jìn)行了研究。本文首先對重大突發(fā)性公共事項跟蹤審計的背景進(jìn)行了闡述闡述,并針對跟蹤審計研究的文獻(xiàn)綜述,以及研究方法的說明等。其次對重大突發(fā)性公共事項跟蹤審計概述,對突發(fā)性公共事項和重大突發(fā)性公共事項跟蹤審計的概念進(jìn)行了界定,并對重大突然發(fā)性公共事項跟蹤審計的審計主體、審計對象、審計內(nèi)容、審計報告做了詳細(xì)分析介紹。在案例分析部分,以汶川地震跟蹤審計為例,研究了審計主體、審計目標(biāo)和指導(dǎo)思想、審計的特點、審計的組織方式、審計的實施,并總結(jié)了汶川地震審計的審計成果,分析了在汶川地震跟蹤審計中的出現(xiàn)的問題,包括跟蹤審計相關(guān)法律法規(guī)不完善,缺少法律保障;跟蹤審計組織協(xié)調(diào)不佳,資源配置不均;審計機(jī)構(gòu)反應(yīng)不及時,應(yīng)對倉促;審計成本較高,審計人員思維模式難以適應(yīng)審計;審計獨(dú)立性受到限制,審計風(fēng)險增大等。第四部分是完善建議,針對上述提出的問題,提出以下解決建議:完善跟蹤審計的理論體系和法規(guī)政策;在審計過程中加強(qiáng)與其他部門的協(xié)作配合,彌補(bǔ)信息不對稱和知識的不足,降低風(fēng)險;整合審計濟(jì)源,降低審計成本;轉(zhuǎn)變審計人員觀念,提高審計人員素質(zhì);定位好審計監(jiān)督權(quán)責(zé),不參與被審計單位管理活動,保持審計獨(dú)立性;完善審計結(jié)果公告制度。
[Abstract]:China is a country seriously disturbed by natural disasters, all kinds of natural disasters occur frequently. At present, our country is in the transition period of social and economic development, and there is the possibility of more intense social contradictions, thus the soil of a major social crisis; from the international point of view, International conflicts and the threat of terrorism can also lead to major social crises. In short, from the natural, social and international perspectives, there is a possibility of public crisis in China. In recent years, the major sudden public events occur frequently in our country. The economic losses caused by the sudden public events are more than 100 billion yuan each year, and the casualties are more than one million people per year. From this, it can be seen that the great public affairs have a great influence on the steady development of our economy and social stability, and have caused the government and all circles of society to attach great importance to the sudden public events. In this paper, the Wenchuan earthquake tracking audit as an example of major unexpected public events tracking audit was studied. In this paper, the background of the tracking audit of major and unexpected public events is first expounded, and the literature review of the research on the tracking audit and the explanation of the research methods are also given. Secondly, it gives an overview of the audit of the major sudden public events, defines the concepts of the sudden public events and the major sudden public events tracking audit, and the audit subject and audit object of the major sudden public affairs tracking audit. Audit content, audit report to do a detailed analysis of the introduction. In the case analysis part, taking the Wenchuan earthquake tracking audit as an example, this paper studies the audit subject, audit objectives and guiding ideology, audit characteristics, audit organization, audit implementation, and summarizes the audit results of Wenchuan earthquake audit. This paper analyzes the problems in the tracking audit of Wenchuan earthquake, including the imperfect laws and regulations related to the tracking audit, the lack of legal guarantee, the poor coordination of the audit organization and the uneven allocation of resources, the lack of timely response of the audit institution and the rush to deal with it. The audit cost is high, the auditor's thinking mode is difficult to adapt to the audit, the audit independence is restricted, the audit risk increases, etc. The fourth part is to improve the recommendations, in view of the above mentioned problems, put forward the following suggestions: improve the theoretical system of tracking audit and laws and policies; strengthen the cooperation with other departments in the audit process, To make up for the information asymmetry and the deficiency of knowledge, to reduce the risk; to integrate audit sources and reduce audit costs; to change the concept of auditors and improve the quality of auditors; to position audit supervision power and responsibility well, and not to participate in the management activities of audited units. To maintain audit independence and improve the system of announcement of audit results.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.63
本文編號：2242098
[Abstract]:China is a country seriously disturbed by natural disasters, all kinds of natural disasters occur frequently. At present, our country is in the transition period of social and economic development, and there is the possibility of more intense social contradictions, thus the soil of a major social crisis; from the international point of view, International conflicts and the threat of terrorism can also lead to major social crises. In short, from the natural, social and international perspectives, there is a possibility of public crisis in China. In recent years, the major sudden public events occur frequently in our country. The economic losses caused by the sudden public events are more than 100 billion yuan each year, and the casualties are more than one million people per year. From this, it can be seen that the great public affairs have a great influence on the steady development of our economy and social stability, and have caused the government and all circles of society to attach great importance to the sudden public events. In this paper, the Wenchuan earthquake tracking audit as an example of major unexpected public events tracking audit was studied. In this paper, the background of the tracking audit of major and unexpected public events is first expounded, and the literature review of the research on the tracking audit and the explanation of the research methods are also given. Secondly, it gives an overview of the audit of the major sudden public events, defines the concepts of the sudden public events and the major sudden public events tracking audit, and the audit subject and audit object of the major sudden public affairs tracking audit. Audit content, audit report to do a detailed analysis of the introduction. In the case analysis part, taking the Wenchuan earthquake tracking audit as an example, this paper studies the audit subject, audit objectives and guiding ideology, audit characteristics, audit organization, audit implementation, and summarizes the audit results of Wenchuan earthquake audit. This paper analyzes the problems in the tracking audit of Wenchuan earthquake, including the imperfect laws and regulations related to the tracking audit, the lack of legal guarantee, the poor coordination of the audit organization and the uneven allocation of resources, the lack of timely response of the audit institution and the rush to deal with it. The audit cost is high, the auditor's thinking mode is difficult to adapt to the audit, the audit independence is restricted, the audit risk increases, etc. The fourth part is to improve the recommendations, in view of the above mentioned problems, put forward the following suggestions: improve the theoretical system of tracking audit and laws and policies; strengthen the cooperation with other departments in the audit process, To make up for the information asymmetry and the deficiency of knowledge, to reduce the risk; to integrate audit sources and reduce audit costs; to change the concept of auditors and improve the quality of auditors; to position audit supervision power and responsibility well, and not to participate in the management activities of audited units. To maintain audit independence and improve the system of announcement of audit results.
【學(xué)位授予單位】：中國財政科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.63
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，本文編號：2242098
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