【摘要】： 地方金融審計(jì)研究不能離開所處的時(shí)代和審計(jì)環(huán)境。公共受托責(zé)任之下的金融審計(jì)內(nèi)含著一種角色設(shè)計(jì),當(dāng)前有兩種現(xiàn)象顯得引人關(guān)注,一是地方金融審計(jì)弱化現(xiàn)實(shí)與角色責(zé)任之間,存在不對(duì)稱關(guān)系;二是地方金融審計(jì)實(shí)施的被動(dòng)性與權(quán)力制約的本質(zhì)要求,也是不對(duì)稱的。 本文以溫州地方金融審計(jì)為對(duì)象,在公共受托責(zé)任的完整性、權(quán)力制約與地方金融審計(jì)發(fā)展方面進(jìn)行探討。首先對(duì)公共受托責(zé)任、治理和審計(jì)發(fā)展的關(guān)系進(jìn)行了闡述;在對(duì)審計(jì)和金融審計(jì)的特點(diǎn)、文獻(xiàn)綜述和工作回顧等的基礎(chǔ)上,展開溫州金融與溫州金融審計(jì)的專題研究,梳理了溫州金融審計(jì)的現(xiàn)狀和問題,剖析了困擾溫州金融審計(jì)發(fā)展的成因:然后在對(duì)溫州地方金融審計(jì)創(chuàng)新思考過程中,指出在既定的體制環(huán)境下,如何使地方金融審計(jì)在“專業(yè)獨(dú)立性地位、角色綜合性優(yōu)勢(shì)、角色服務(wù)性方向”三個(gè)方面,發(fā)揮主動(dòng)性和積極性,就是一項(xiàng)創(chuàng)新管理:并嘗試提出了地方金融審計(jì)發(fā)展的3條整合路徑——合作管理:經(jīng)常性審計(jì)的公共受托責(zé)任回應(yīng),參與管理:關(guān)注公共受托責(zé)任的完整和履責(zé)到位,適應(yīng)性管理:突出審計(jì)“免疫系統(tǒng)”人的主觀能動(dòng)性;最后,對(duì)研究的整體思路進(jìn)行了小結(jié)。
[Abstract]:Local financial audit research can not leave the era and audit environment. The financial audit under the public fiduciary responsibility contains a kind of role design. At present, there are two kinds of phenomena that seem to attract attention. One is the asymmetric relationship between the weakening reality of the local financial audit and the role responsibility; Second, the local financial audit implementation of passive and power constraints of the essence of the requirements, is also asymmetric. This paper discusses the integrity of public fiduciary responsibility, power restriction and the development of local financial audit. First of all, the relationship between public fiduciary responsibility, governance and audit development is expounded, and on the basis of the characteristics of audit and financial audit, literature review and review of work, the special research on Wenzhou finance and Wenzhou financial audit is carried out. This paper combs the current situation and problems of Wenzhou financial audit, analyzes the causes of the development of Wenzhou financial audit, and points out that in the process of innovation of Wenzhou local financial audit, it points out that under the established institutional environment, How to make the local financial audit give full play to its initiative and enthusiasm in three aspects: the independent position of the profession, the comprehensive advantage of the role, the direction of the service of the role, It is an innovative management: and try to put forward three integrated paths of the development of local financial audit-cooperative management: public fiduciary responsibility response of recurrent audit, participatory management: concern for the integrity and accountability of public fiduciary responsibility. Adaptive management: highlight the subjective initiative of auditing immune system; finally, summarize the overall thinking of the research.
【學(xué)位授予單位】：同濟(jì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.65

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本文編號(hào)：2259974