本文選題：政府審計　切入點：礦產(chǎn)資源審計　出處：《河南財經(jīng)政法大學》2016年碩士論文　論文類型：學位論文

【摘要】：礦產(chǎn)資源是經(jīng)濟社會發(fā)展的重要生產(chǎn)資料和物質基礎,它的開發(fā)利用水平關系到國家安全與經(jīng)濟社會的持續(xù)發(fā)展。近幾年,我國政府為了促進礦產(chǎn)資源管理工作,提高礦產(chǎn)資源利用效率,在全國各省陸續(xù)啟動礦產(chǎn)資源專項審計工作,學術界對礦產(chǎn)資源審計的研究工作也隨之跟進。本文將通過規(guī)范研究法、實地調研法等研究方法來探討礦產(chǎn)資源審計的目標是什么、為實現(xiàn)審計目標應執(zhí)行什么樣的審計程序、當前我國礦產(chǎn)資源審計中存在的不足等問題。論文第二部分通過研究礦產(chǎn)資源的特征,結合受托經(jīng)濟責任理論、民主法治理論、免疫系統(tǒng)理論、國家治理理論等政府審計理論,認為礦產(chǎn)資源審計的總體審計目標應該是真實性、合法性、效益性、預防性和生態(tài)性。同時結合我國現(xiàn)階段礦產(chǎn)資源管理的特點和礦產(chǎn)資源審計的現(xiàn)狀,提出當前我國礦產(chǎn)資源的具體審計目標是:第一,摸清行業(yè)基本情況;第二,保障國有資產(chǎn)安全;第三,改善礦產(chǎn)資源管理狀況;第四,檢查相關資金的情況;第五,健全礦產(chǎn)資源法律法規(guī);第六,審查環(huán)保措施的執(zhí)行情況;第七,探索績效審計評價體系。本文還在上述審計目標的指導下,構建了礦產(chǎn)資源審計程序。論文第四部分利用第二部分中礦產(chǎn)資源審計的理論研究成果,對XX市礦產(chǎn)資源審計案例進行分析,發(fā)現(xiàn)在我國礦產(chǎn)資源審計實踐中存在諸多問題:審計目標不具備行業(yè)特殊性;審計目標范圍狹窄;審計方案中的某些審計方法可行性不強;收集審計證據(jù)時的審計思路不夠嚴謹?shù)�。論文第五部分對我國礦產(chǎn)資源審計實踐中存在的問題提出建議:加強審計隊伍建設,合理利用外部力量;提出具有礦產(chǎn)資源審計特殊性的審計目標;完善審計思路的嚴謹性;在審計報告中增加預警信息章節(jié);逐步建立礦產(chǎn)資源績效審計評價體系。
[Abstract]:Mineral resources are the important means of production and material basis for the economic and social development. The level of their development and utilization is related to the national security and the sustainable development of the economic society. In recent years, in order to promote the management of mineral resources, the government of our country has made efforts to promote the management of mineral resources. In order to improve the utilization efficiency of mineral resources, the special audit work on mineral resources has been started in every province of the country, and the research work on mineral resources audit has been followed by the academic circles. Field research methods and other research methods to explore the objectives of mineral resources audit, and what audit procedures should be carried out to achieve the audit objectives, The second part of this paper studies the characteristics of mineral resources, combines the theory of entrusted economic responsibility, the theory of democratic rule of law, the theory of immune system, the theory of national governance, and so on. It is considered that the overall audit target of mineral resources audit should be authenticity, legitimacy, benefit, precaution and ecology. At the same time, combined with the characteristics of mineral resources management and the present situation of mineral resources audit in China, The specific audit objectives of China's mineral resources are as follows: first, to find out the basic situation of the industry; second, to ensure the safety of state-owned assets; third, to improve the management of mineral resources; 4th, to check the situation of related funds; and 5th, Improve mineral resources laws and regulations; 6th, review the implementation of environmental protection measures; 7th, explore the performance audit evaluation system. This paper constructs the audit procedure of mineral resources. Part 4th uses the theoretical research results of the second part of the audit of mineral resources to analyze the audit cases of mineral resources in XX city. It is found that there are many problems in the practice of mineral resources audit in our country: the audit target does not have the industry particularity, the scope of the audit target is narrow, the feasibility of some audit methods in the audit scheme is not strong; In part 5th, the author puts forward some suggestions on the problems existing in the practice of mineral resources audit in China: strengthening the construction of audit team and making rational use of external forces; This paper puts forward the audit objectives with the particularity of mineral resources audit; perfecting the preciseness of audit ideas; adding early warning information to the audit report; and gradually establishing the evaluation system of mineral resources performance audit.
【學位授予單位】：河南財經(jīng)政法大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F239.4

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