转型期政府投资审计工作研究
发布时间：2018-09-09 17:15
【摘要】：在当代,政府的作用问题逐渐成为人们关注的焦点,正如世界银行《1997年世界发展报告——变革世界中的政府》所指出的:“在世界各地,政府正在成为人们注目的中心。全球经济具有深远意义的发展使我们再次思考政府的一些基本问题:它的作用应该是什么,它能做什么和不能做什么,以及如何最好地做这些事情。”政府投资是推动经济和社会发展的重要因素,将有限的财政性建设资金科学、合理地配置到能满足各种不同社会公共需要的方面,使其取得最大的社会实际效益,这既是财政性资金支出的核心问题,也是各级政府履行公共责任的重要内容。 政府审计代表国家行使审计监督权,是完善国家政治体制、强化国家经济管理的一个重要组成部分。政府投资审计的对象是投资行为。审计的主要内容包括对概算执行情况的审计、对投资项目管理情况的审计以及对建设资金来源与到位情况的审计等。二十年来,政府投资审计工作在促进积极财政政策的有效实施,深化投融资体制改革,加强项目管理,整顿和规范建设市场秩序,维护财经法纪,惩治腐败等方面,发挥了非常重要的作用。 近年来,通过投资审计也反映出政府投资行为存在的一些普遍性问题,一是项目决策不科学导致项目低效甚至失败。二是项目投资责任和风险约束机制不到位导致超前投资。三是项目建设管理不善,内控制度不健全,造成投资失控。这些问题的存在直接导致了投资效益的低下,产生这些问题的原因主要是对权力的制约和监督不力;体制不适应;法制不健全;项目管理不严等等。
[Abstract]:In contemporary times, the role of government has gradually become the focus of attention, as the World Bank's 1997 World Development report-governments in the changing World pointed out: "in all parts of the world, governments are becoming the focus of attention." The far-reaching development of the global economy has led us to rethink some of the basic questions of government: what its role should be, what it can and cannot do, and how best to do it. " Government investment is an important factor in promoting economic and social development. Scientific and reasonable allocation of limited financial construction funds can meet various social public needs, so as to achieve the greatest social practical benefits. This is not only the core issue of financial fund expenditure, but also the important content of public responsibility of governments at all levels. Government audit, acting on behalf of the state, is an important part of perfecting the national political system and strengthening national economic management. The object of government investment audit is investment behavior. The main contents of the audit include the audit of the implementation of the budget estimate, the audit of the management of the investment project and the audit of the source of construction funds and the situation of the construction funds in place. Over the past 20 years, government investment audit has promoted the effective implementation of active fiscal policies, deepened the reform of the investment and financing system, strengthened project management, rectified and standardized the construction of market order, maintained the discipline of financial and economic laws, and punished corruption. Played a very important role. In recent years, investment audit also reflects some common problems existing in government investment behavior. First, project decision making is unscientific, which leads to project inefficiency or even failure. Second, the project investment responsibility and risk constraint mechanism is not in place lead to investment. Third, poor project construction management, internal control system is not perfect, resulting in out of control of investment. The existence of these problems directly leads to the low investment benefit. The main reasons for these problems are the lack of power restriction and supervision; the system is not suitable; the legal system is not perfect; the project management is not strict and so on.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2233049
[Abstract]:In contemporary times, the role of government has gradually become the focus of attention, as the World Bank's 1997 World Development report-governments in the changing World pointed out: "in all parts of the world, governments are becoming the focus of attention." The far-reaching development of the global economy has led us to rethink some of the basic questions of government: what its role should be, what it can and cannot do, and how best to do it. " Government investment is an important factor in promoting economic and social development. Scientific and reasonable allocation of limited financial construction funds can meet various social public needs, so as to achieve the greatest social practical benefits. This is not only the core issue of financial fund expenditure, but also the important content of public responsibility of governments at all levels. Government audit, acting on behalf of the state, is an important part of perfecting the national political system and strengthening national economic management. The object of government investment audit is investment behavior. The main contents of the audit include the audit of the implementation of the budget estimate, the audit of the management of the investment project and the audit of the source of construction funds and the situation of the construction funds in place. Over the past 20 years, government investment audit has promoted the effective implementation of active fiscal policies, deepened the reform of the investment and financing system, strengthened project management, rectified and standardized the construction of market order, maintained the discipline of financial and economic laws, and punished corruption. Played a very important role. In recent years, investment audit also reflects some common problems existing in government investment behavior. First, project decision making is unscientific, which leads to project inefficiency or even failure. Second, the project investment responsibility and risk constraint mechanism is not in place lead to investment. Third, poor project construction management, internal control system is not perfect, resulting in out of control of investment. The existence of these problems directly leads to the low investment benefit. The main reasons for these problems are the lack of power restriction and supervision; the system is not suitable; the legal system is not perfect; the project management is not strict and so on.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【参考文献】
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