【摘要】： 國家審計(jì)部門通過開展公共資源審計(jì)，對政府部門管理和使用公共資源的情況進(jìn)行監(jiān)督與評估，可以起到到提高公共資源使用效率，防止公共資源流失，促進(jìn)和諧社會(huì)構(gòu)建的作用。任何實(shí)踐都需要理論的指導(dǎo)，，因此要順利開展公共資源審計(jì)，首先要對公共資源審計(jì)理論進(jìn)行研究。公共資源審計(jì)理論體系研究對公共資源審計(jì)理論的完善和公共資源審計(jì)實(shí)務(wù)的開展都具有十分重要的意義，是公共資源審計(jì)理論研究必須首先解決的關(guān)鍵問題。但當(dāng)前對公共資源審計(jì)理論體系的研究還存在一些缺陷和不足，尚未形成一套公認(rèn)的、適合我國實(shí)際的公共資源審計(jì)理論體系。因此，本文的主要目的是構(gòu)建一個(gè)全面、系統(tǒng)、合理、有效的公共資源審計(jì)理論體系，為系統(tǒng)深入地研究公共資源審計(jì)提供一個(gè)參考，以期進(jìn)一步指導(dǎo)實(shí)踐。 本文首先闡述了論文的研究背景及意義，分析了國內(nèi)外對此論題的研究文獻(xiàn)，確定了論文的研究內(nèi)容與方法。然后，闡述了公共資源審計(jì)模式研究的相關(guān)理論，包括公共資源管理和國家審計(jì)監(jiān)督的相關(guān)性、公共資源審計(jì)產(chǎn)生的動(dòng)因及開展現(xiàn)狀、公共資源審計(jì)理論體系與審計(jì)理論體系的關(guān)系。接著以系統(tǒng)論為指導(dǎo)思想，以公共資源審計(jì)環(huán)境為邏輯起點(diǎn)，構(gòu)建了公共資源審計(jì)理論體系，并對公共資源審計(jì)理論體系的運(yùn)行機(jī)理作了分析。最后針對我國公共資源審計(jì)開展的現(xiàn)狀，建立了公共資源審計(jì)有效實(shí)施的保障機(jī)制。
[Abstract]:By conducting public resource audits and monitoring and evaluating the management and use of public resources by government departments, the state audit departments can improve the efficiency of the use of public resources and prevent the loss of public resources. The role of promoting the construction of a harmonious society. Any practice needs the guidance of theory, so in order to carry out public resource audit smoothly, we must first study the theory of public resource audit. The research on the theoretical system of public resource audit is of great significance to the perfection of the theory of public resource audit and the development of the practice of public resource audit. It is the key problem that must be solved first in the theoretical study of public resource audit. However, the current research on the theoretical system of public resource audit still has some defects and deficiencies, and has not yet formed a set of accepted, suitable for the actual public resources audit theory system. Therefore, the main purpose of this paper is to construct a comprehensive, systematic, reasonable and effective theoretical system of public resource audit, and to provide a reference for the systematic and in-depth study of public resource audit, with a view to further guiding the practice. In this paper, the research background and significance of the thesis are described, and the domestic and foreign research literature on this topic is analyzed, and the research contents and methods are determined. Then, the relevant theories of the public resource audit model are expounded, including the correlation between the public resource management and the state audit supervision, the causes of the public resource audit and the present situation of the public resource audit. The relationship between public resource audit theory system and audit theory system. Then, taking the system theory as the guiding ideology and the public resource audit environment as the logical starting point, this paper constructs the public resource audit theory system, and analyzes the operating mechanism of the public resource audit theory system. Finally, according to the current situation of public resource audit in China, the guarantee mechanism of effective implementation of public resource audit is established.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 黃金鑫;許良虎;宋道勇;;受托責(zé)任與煤炭資源審計(jì)目標(biāo)[J];財(cái)會(huì)通訊;2009年24期

2 李成艾;孟祥霞;周學(xué)軍;;創(chuàng)新型水資源審計(jì)模式研究——基于寧波市的審計(jì)實(shí)踐[J];財(cái)會(huì)研究;2011年07期

相關(guān)會(huì)議論文 前1條

1 《社會(huì)保障資金審計(jì)運(yùn)行機(jī)制研究》課題組;劉愛東;李云;;創(chuàng)新中國特色國家審計(jì)：社會(huì)保障資金審計(jì)運(yùn)行機(jī)制研究構(gòu)思[A];湖南省審計(jì)學(xué)會(huì)五屆三次理事會(huì)首次理事論壇論文集[C];2008年

相關(guān)碩士學(xué)位論文 前1條

1 黃金鑫;基于可持續(xù)發(fā)展觀下的煤炭資源管理審計(jì)評價(jià)指標(biāo)體系研究[D];江蘇大學(xué);2009年

本文編號：2428563