公共事业建设项目审计风险研究

发布时间：2018-05-12 09:37

本文选题：公共事业建设项目 + 审计风险　；参考：《江西理工大学》2011年硕士论文

【摘要】：随着社会的进步和人们对物质文化生活的需求日益增长,近年来,政府加大了对教育医疗、卫生、体育等公益事业的投入,切实改善了人们的生活,产生了巨大的经济效益,环境效益和社会效益。建设项目越来越多,但对已竣工的建设项目审计后,通过分析发现,许多工程都不同程度地存在资金失控的问题。“三超”(即结算超预算、预算超概算、概算超估算)频频发生,似乎变成了不可治愈的顽疾。如何管好、用好纳税人的钱是每一位纳税人的深切期望,也是摆在每个审计人员面前一个重要的课题。政府审计职责是政府审计制度的核心问题之一,其中的经济责任审计的规范问题、绩效审计的实施问题、国企审计监督权的归属问题、政府审计结果的公告问题等,都是目前亟待解决的理论与实践问题。本文从政府公共事业基本建设项目审计研究出发,客观地分析了公共事业建设项目审计风险产生的原因,并提出了相应的对策,为政府各部门有效防止公共事业建设项目资金的失控制定相应规章制度提供参考。文中首先介绍了政府审计和审计风险的相关概念;其次研究分析了公共事业建设项目审计的现状;再次运用模糊综合评价的方法建立了模型分析了公共事业建设项目审计风险,并结合案例进行了实践分析;最后根据审计现状和本人在审计单位实习工作的经验,有针对性的提出了一些控制审计风险的相应对策。
[Abstract]:With the progress of society and the increasing demand for material and cultural life, in recent years, the government has increased the investment of public welfare services such as education, medical, health, sports and so on. It has effectively improved people's life and produced great economic, environmental and social benefits. More and more construction projects have been built, but the construction projects completed have been completed. After the audit, through the analysis, it was found that many projects were out of control in varying degrees. "Three super" (i. e. settlement overbudget, budget overestimate, estimate overestimate) appeared frequently, and seemed to become an untreatable stubborn disease. How to manage the taxpayer's money is the deep expectation of every taxpayer and also to each auditor. An important subject in front of the staff.
The government audit responsibility is one of the core issues of the government audit system, including the standardization of the audit of economic responsibility, the implementation of the performance audit, the issue of the ownership of the supervision right of the state owned enterprises and the announcement of the results of the government audit, which are all the theoretical and practical problems to be solved urgently.
Starting from the audit research of the basic construction project of the government public utilities, this paper objectively analyzes the causes of the audit risk in public service construction projects, and puts forward some corresponding countermeasures to provide reference for the government departments to effectively prevent the control of public cause construction project funds out of control. Considering the related concepts of audit risk, secondly, the present situation of public enterprise construction project audit is analyzed and analyzed. The risk of public cause construction project audit is analyzed with the method of fuzzy comprehensive evaluation, and the practical analysis is carried out in combination with the case. Finally, according to the status of the audit and the practice of my practice in the audit unit, Some corresponding countermeasures to control audit risks are put forward.

【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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