本文選題：礦產(chǎn)資源資產(chǎn)　切入點(diǎn)：離任審計(jì)　出處：《貴州財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：作為我國(guó)獨(dú)有的審計(jì)形式,礦產(chǎn)資源資產(chǎn)離任審計(jì)在審計(jì)方式、方法及評(píng)價(jià)等方面尚處于探索階段,尤其是還未形成一套公認(rèn)的、科學(xué)的、符合我國(guó)國(guó)情的評(píng)價(jià)指標(biāo)體系,這在一定程度上制約了我國(guó)礦產(chǎn)資源資產(chǎn)離任審計(jì)工作的有效開(kāi)展。為此本文以“礦產(chǎn)資源資產(chǎn)離任審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建研究”為研究命題,旨在完善礦產(chǎn)資源資產(chǎn)離任審計(jì)理論,并為政府審計(jì)實(shí)務(wù)提供借鑒。本文系統(tǒng)地回顧與總結(jié)了國(guó)內(nèi)外與礦產(chǎn)資源資產(chǎn)離任審計(jì)有關(guān)的文獻(xiàn),闡述了離任審計(jì)理論、公共受托責(zé)任理論和審計(jì)評(píng)價(jià)理論等相關(guān)理論,分析考量了礦產(chǎn)資源資產(chǎn)離任審計(jì)的評(píng)價(jià)現(xiàn)狀,深入剖析了現(xiàn)行礦產(chǎn)資源資產(chǎn)離任審計(jì)評(píng)價(jià)存在的主要障礙。在此基礎(chǔ)上,提出了構(gòu)建礦產(chǎn)資源資產(chǎn)離任審計(jì)評(píng)價(jià)指標(biāo)體系的思路和原則,運(yùn)用問(wèn)卷調(diào)查、層次分析法等方法,從定性和定量?jī)蓚�(gè)角度選擇關(guān)鍵指標(biāo)并確定指標(biāo)權(quán)重,構(gòu)建了由經(jīng)濟(jì)效益、社會(huì)效益、生態(tài)環(huán)境效益、財(cái)政財(cái)務(wù)、國(guó)家宏觀政策執(zhí)行情況、廉潔自律情況及重大決策情況七大方面共25個(gè)定量指標(biāo)和3個(gè)定性指標(biāo)組成的礦產(chǎn)資源資產(chǎn)離任審計(jì)評(píng)價(jià)指標(biāo)體系。并以C市長(zhǎng)任期內(nèi)礦產(chǎn)資源資產(chǎn)離任審計(jì)為例,對(duì)指標(biāo)體系的有效性進(jìn)行了驗(yàn)證,案例結(jié)果證實(shí)了評(píng)價(jià)指標(biāo)體系的有效性。
[Abstract]:As the unique audit form of our country, the exit audit of mineral resources assets is still in the exploratory stage in the aspects of audit mode, method and evaluation, especially in the absence of a set of generally accepted, scientific and suitable evaluation index system in accordance with the national conditions of our country. To a certain extent, this has restricted the effective development of the audit of mineral resources assets leaving the office. Therefore, this paper takes "study on the Construction of the Evaluation Index system of the departure Audit of Mineral Resources assets" as the research proposition. The purpose of this paper is to improve the auditing theory of mineral resources assets and to provide reference for the practice of government audit. This paper systematically reviews and summarizes the literature related to the departure audit of mineral resources assets at home and abroad, and expounds the theory of outgoing audit. Based on the theories of public fiduciary responsibility and audit evaluation, this paper analyzes the present situation of the evaluation of mineral resources assets outgoing audit, and deeply analyzes the main obstacles existing in the present audit and evaluation of mineral resources assets leaving the office. This paper puts forward the idea and principle of constructing the evaluation index system of the outgoing audit of mineral resources assets. By using the methods of questionnaire survey and analytic hierarchy process, the paper selects the key indexes and determines the index weight from the qualitative and quantitative angles, and constructs the economic benefits. Social benefits, ecological environmental benefits, financial and financial affairs, and the implementation of the state's macro policies, There are 25 quantitative indexes and 3 qualitative indexes in seven aspects of integrity and self-discipline and major decision-making. The audit evaluation index system of mineral resources assets is composed of 25 quantitative indexes and 3 qualitative indexes. Taking the departure audit of mineral resources assets during the term of Mayor C as an example, The effectiveness of the index system is verified, and the effectiveness of the evaluation index system is verified by the case study.
【學(xué)位授予單位】：貴州財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.4;F426.1

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