对我国国家审计未来定位问题的探索
发布时间：2019-02-28 13:10
【摘要】： 国家审计的职责是通过法律、行政授权或缔结契约等方式确定的。当客观条件发生变化时,审计的职责也应随时进行调整。只有及时调整审计职责,找准定位,才能有效地发挥审计监督职能,为党政宏观经济决策服务,为社会主义经济建设和社会发展保驾护航。文章首先从政治环境需要、法律环境需要、经济环境需要三方面的外部环境因素进行了分析,说明对我国国家审计进行重新定位的外在必要性。其次,从现行我国国家审计所存在的审计依据、审计目标定位、审计人员、审计方式、审计风险和审计体制等六个方面的不足进行分析,说明我国国家审计需要重新定位的内在必要性。再次,对国外国家审计的先进经验和做法进行了具体地介绍,并深入分析了我国国家审计与国外国家审计所存在的审计环境、审计理念、审计模式、审计管理、审计方法和技术手段等五方面的差异,由此提出个人的观点:未来我国的国家审计不能照搬照抄国外的先进经验和做法,而应结合我国国情有选择地借鉴,走一条具有自己中国特色又符合国际惯例的现代审计路子。未来我国的国家审计应定位在“3+2”模式,即以法治政府为核心理念,强化对政府公共财政的审计监督;以高效政府为核心理念,加快向绩效审计为中心的转变;以廉洁政府为核心理念,加强以领导干部经济责任审计为重点的对权力的制约和监督;以透明政府为核心理念,实行审计结果公告制度;以创新政府为核心理念,革新审计手段和方法。最后,就如何探索、实践“3+2”审计模式的路子作进一步分析,并提出了一些建议和对策。 本文章的结构框架包括:第一章导言:提出问题;第二章我国国家审计重新定位的必要性:分析重新定位的外在必要性及内在必要性两方面;第三章我国国家审计与国外的差异:介绍国外审计的情况,分析了我国与国外审计环境等五方面的差异;第四章我国国家审计的未来定位:围绕国家审计未来定位模式,具体阐述了进一步深化预算执行情况审计,坚持真实性审计、大力推行绩效审计,全面深化开展领导干部经济责任审计,例行审计公告,优化审计技术手段,完善审计质量控制体系等六方面的实践路子。每方面都详细地结合了目前面临的现状及存在的困难,提出了一些个人的思考意见和解决建议。
[Abstract]:The duties of the state audit are determined by law, administrative authorization, or the conclusion of a contract. When objective conditions change, audit duties should also be adjusted at any time. Only by adjusting the audit responsibility in time and finding the correct position, can the audit supervision function be brought into play effectively, serve the macro-economic decision-making of the party and government, and protect the socialist economic construction and social development. Firstly, the paper analyzes the external environmental factors from three aspects: political environment, legal environment and economic environment, and explains the external necessity of re-positioning our country's national audit. Secondly, this paper analyzes the deficiencies in six aspects: audit basis, audit target orientation, auditor, audit mode, audit risk and audit system, which exist in the current state audit of our country. It explains the internal necessity of our country's national audit to reposition itself. Thirdly, the advanced experience and practice of foreign state audit are introduced in detail, and the audit environment, audit idea, audit mode and audit management of our country audit and foreign state audit are analyzed in depth. Based on the differences in auditing methods and technical means, this paper puts forward a personal viewpoint: in the future, China's national audit should not copy foreign advanced experiences and practices, but should be used for reference selectively in the light of the national conditions of our country. Take a modern audit path with its own Chinese characteristics and international practice. In the future, our country's national audit should be positioned in the "32" mode, namely, taking the rule of law government as the core idea, strengthening the audit supervision of the government's public finance, taking the high efficiency government as the core idea, speeding up the transformation to the performance audit as the center, and taking the high efficiency government as the core idea. Take the clean government as the core idea, strengthen the leading cadres' economic responsibility audit as the focal point to restrict and supervise the power, take the transparent government as the core idea, carry out the audit result announcement system, take the transparent government as the core idea, carry out the audit result announcement system. Innovation of government as the core concept, innovation of audit means and methods. Finally, this paper makes a further analysis on how to explore and practice the "32" audit mode, and puts forward some suggestions and countermeasures. The structure frame of this article includes: the first chapter introduction: putting forward the question; the second chapter is the necessity of the national audit repositioning in our country: analyzing the external necessity and the internal necessity of the reorientation; The third chapter is the difference between China's national audit and foreign audit: introducing the situation of foreign audit, analyzing the five differences of auditing environment between China and foreign countries; The fourth chapter is the future orientation of China's national audit: focusing on the future orientation mode of the national audit, this paper expounds the further deepening of the budget performance audit, insisting on the authenticity audit, and vigorously promoting the performance audit. All-round deepening the economic responsibility audit of leading cadres, routine audit announcement, optimizing audit technical means, perfecting audit quality control system and so on. Each aspect combines the present situation and the existing difficulties in detail, and puts forward some personal suggestions and suggestions for solving the problems.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44
本文编号：2431825
[Abstract]:The duties of the state audit are determined by law, administrative authorization, or the conclusion of a contract. When objective conditions change, audit duties should also be adjusted at any time. Only by adjusting the audit responsibility in time and finding the correct position, can the audit supervision function be brought into play effectively, serve the macro-economic decision-making of the party and government, and protect the socialist economic construction and social development. Firstly, the paper analyzes the external environmental factors from three aspects: political environment, legal environment and economic environment, and explains the external necessity of re-positioning our country's national audit. Secondly, this paper analyzes the deficiencies in six aspects: audit basis, audit target orientation, auditor, audit mode, audit risk and audit system, which exist in the current state audit of our country. It explains the internal necessity of our country's national audit to reposition itself. Thirdly, the advanced experience and practice of foreign state audit are introduced in detail, and the audit environment, audit idea, audit mode and audit management of our country audit and foreign state audit are analyzed in depth. Based on the differences in auditing methods and technical means, this paper puts forward a personal viewpoint: in the future, China's national audit should not copy foreign advanced experiences and practices, but should be used for reference selectively in the light of the national conditions of our country. Take a modern audit path with its own Chinese characteristics and international practice. In the future, our country's national audit should be positioned in the "32" mode, namely, taking the rule of law government as the core idea, strengthening the audit supervision of the government's public finance, taking the high efficiency government as the core idea, speeding up the transformation to the performance audit as the center, and taking the high efficiency government as the core idea. Take the clean government as the core idea, strengthen the leading cadres' economic responsibility audit as the focal point to restrict and supervise the power, take the transparent government as the core idea, carry out the audit result announcement system, take the transparent government as the core idea, carry out the audit result announcement system. Innovation of government as the core concept, innovation of audit means and methods. Finally, this paper makes a further analysis on how to explore and practice the "32" audit mode, and puts forward some suggestions and countermeasures. The structure frame of this article includes: the first chapter introduction: putting forward the question; the second chapter is the necessity of the national audit repositioning in our country: analyzing the external necessity and the internal necessity of the reorientation; The third chapter is the difference between China's national audit and foreign audit: introducing the situation of foreign audit, analyzing the five differences of auditing environment between China and foreign countries; The fourth chapter is the future orientation of China's national audit: focusing on the future orientation mode of the national audit, this paper expounds the further deepening of the budget performance audit, insisting on the authenticity audit, and vigorously promoting the performance audit. All-round deepening the economic responsibility audit of leading cadres, routine audit announcement, optimizing audit technical means, perfecting audit quality control system and so on. Each aspect combines the present situation and the existing difficulties in detail, and puts forward some personal suggestions and suggestions for solving the problems.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44
【引证文献】
相关期刊论文 前2条
1 杨茁;;国家审计防御国家经济安全风险辨析与借鉴[J];求是学刊;2011年06期
2 杨晓荣;;浅议国家审计在国家治理中的重要性[J];现代经济信息;2012年05期
相关博士学位论文 前2条
1 王华;基于政府治理的国家审计研究[D];西南财经大学;2009年
2 车桂娟;基于政府审计视角的政府内部控制研究[D];武汉大学;2012年
相关硕士学位论文 前3条
1 张涛;治理视野下的国家审计制度比较研究兼论我国审计制度改革的路径选择[D];云南大学;2011年
2 邵华清;国家审计环境研究[D];东北林业大学;2008年
3 秦贞婷;基于国家治理的国家审计研究[D];山东财经大学;2013年
，本文编号：2431825
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