本文選題：國有企業(yè)　切入點：防治腐敗　出處：《河北經(jīng)貿(mào)大學》2015年碩士論文　論文類型：學位論文

【摘要】：1978年十一屆三中全會以來，我國實行了改革開放政策，歷經(jīng)多年發(fā)展，不負眾望，我國在社會、經(jīng)濟、文化等領域都發(fā)生了非常顯著的變化。然而，在快速發(fā)展的同時，一些負面的現(xiàn)象伴隨而生，其中腐敗現(xiàn)象就是一個非常嚴峻的問題。有效治理腐敗問題，可以直接降低經(jīng)濟損失，同時有利于國家的穩(wěn)定繁榮及長遠發(fā)展戰(zhàn)略。自建國以來，我國不斷完善反腐敗機制，加強廉政建設，黨的十八大以后更為明顯，對反腐敗工作的力度不斷加強加大，力求形成一個徹底遠離腐敗問題的政治氛圍，不斷完善懲治和預防反腐敗體系，才能夠達到徹底根治腐敗問題的目標。完善懲治和預防腐敗體系，有許多方式方法，其中審計作為反腐敗工作重要手段之一，能夠有效從源頭上預防和治理腐敗現(xiàn)象。因此，本文選擇從審計角度出發(fā)，對國有企業(yè)防治腐敗工作的完善具有重要意義。 在我國，國有企業(yè)有著非常特殊的意義，國有企業(yè)是國有經(jīng)濟的重要組成部分。從一定程度上說，國有企業(yè)的發(fā)展引導著社會和經(jīng)濟的發(fā)展，國有企業(yè)更是國民經(jīng)濟支柱和命脈所在。然而在這至關重要的領域中，不乏一些違章違規(guī)現(xiàn)象，在報道中也不免會看到領導人落馬的新聞，這些現(xiàn)象的存在不利于我國社會的長遠發(fā)展，因此，加大對國有企業(yè)防治腐敗工作的力度十分必要，國企防治腐敗問題不容忽視。 本文從審計角度出發(fā)，將國有大企業(yè)作為研究對象，重點對其防治腐敗工作作探討，以期找到更加適合國有企業(yè)防治腐敗工作的方法，有效遏制腐敗的滋生和蔓延，深化國有企業(yè)的改革，促進國有企業(yè)經(jīng)營狀況的發(fā)展，以便最大限度的帶動國民經(jīng)濟水平的提高。本文主要分為引言、正文和結(jié)論三個大部分。引言部分作為第一部分，主要指出文章的研究背景、研究意義，對國內(nèi)外相關問題的文獻進行歸納總結(jié)，表明文章的研究思路與研究方法，最后指出文章的難點及創(chuàng)新點。正文部分分為四章：第一章是腐敗和國有企業(yè)相關理論的概述。以腐敗的概念作為出發(fā)點，深入剖析誘發(fā)腐敗問題的原因，分析國有企業(yè)其自身的特殊性，包括企業(yè)的特殊性所在和其腐敗問題的自身特點。第二章從審計的角度分析，，重點分析審計對國有企業(yè)防治腐敗工作的重要性。第三章指出目前審計視閾下國有大企業(yè)防治腐敗工作的現(xiàn)狀，并分析其成因。第四章，根據(jù)綜合分析，提出有關審計方面的對策建議。結(jié)論部分總結(jié)本文的基本結(jié)論。
[Abstract]:Since the third Plenary session of the Eleventh Central Committee in 1978, our country has implemented the policy of reform and opening up. After many years of development, China has lived up to expectations. China has undergone very significant changes in social, economic, cultural and other fields. However, with the rapid development, Some negative phenomena come along, among which corruption is a very serious problem. Effectively tackling corruption can directly reduce economic losses, and at the same time is conducive to the country's stability, prosperity and long-term development strategy. Since the founding of the people's Republic of China, Our country has constantly improved the anti-corruption mechanism and strengthened the building of a clean government. After the 18 National Congress of the Party, it has become even more obvious, and the intensity of anti-corruption work has been continuously strengthened, in an effort to form a political atmosphere that is completely free from the problem of corruption. Only by constantly perfecting the anti-corruption system can we achieve the goal of thoroughly eradicating corruption. There are many ways and means to perfect the system of punishing and preventing corruption, among which auditing is one of the important means of anti-corruption work. Therefore, from the angle of audit, it is of great significance to improve the prevention and control of corruption in state-owned enterprises. In China, state-owned enterprises have very special significance. State-owned enterprises are an important part of state-owned economy. To some extent, the development of state-owned enterprises guides the development of society and economy. State-owned enterprises are even more the backbone and lifeline of the national economy. However, in this crucial area, there are some irregularities and violations, and in the reports, it is inevitable to see the news that the leaders have fallen behind. The existence of these phenomena is not conducive to the long-term development of our society, therefore, it is necessary to strengthen the prevention and control of corruption in state-owned enterprises, and the prevention and control of corruption by state-owned enterprises should not be ignored. From the point of view of audit, this paper takes the large state-owned enterprises as the research object, focuses on its prevention and control of corruption, in order to find more suitable methods for the prevention and control of corruption in state-owned enterprises, and effectively curb the breeding and spreading of corruption. Deepening the reform of state-owned enterprises and promoting the development of state-owned enterprises' operating conditions, in order to maximize the promotion of the national economic level. This paper is divided into three major parts: introduction, text and conclusion. The introduction is the first part. This paper mainly points out the research background and significance of the article, summarizes the literature on related issues at home and abroad, and shows the research ideas and methods of the article. Finally, the paper points out the difficulties and innovations of the article. The main body is divided into four chapters: the first chapter is an overview of the relevant theories of corruption and state-owned enterprises. Taking the concept of corruption as the starting point, the paper analyzes the causes of the corruption problem in depth. Analyzing the particularity of state-owned enterprises, including the particularity of enterprises and their own characteristics of corruption. The third chapter points out the current situation of the prevention and control of corruption in large state-owned enterprises from the perspective of audit, and analyzes its causes. Chapter 4th, according to the comprehensive analysis, points out the current situation of the prevention and control of corruption in state-owned enterprises. The conclusion part summarizes the basic conclusions of this paper.
【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F276.1;D262.6

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