公共治理环境下A税务局内部审计问题及发展对策研究

发布时间：2018-03-11 00:03

本文选题：公共治理　切入点：内部审计　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：公共治理从上世纪九十年代开始受到全球关注,成为理论与实践研究的热点。经过近三十年的发展,不仅理论界百花齐放,实务界更是进行了各种探索。我国在十六届四中全会提出了转变管理方式,加强党的领导,政府承担主要的管理职责,积极引入第三方协助参与管理。随后党的十六届六中全会,十七大报告,十七大报告,对多元管理格局的概念又进一步做了阐述;十八届三中全会对公共治理的重视达到了一个新的高度,公报明确要改进政府治理能力,建立完善国家治理体系。税收是财政收入的主要来源,一方面决定了国家的财政支出能力,另一方面对国家企业、个人的财富创造影响重大。税收工作的好坏,对国家治理体系建设颇具影响。为提高税收工作的效率和质量,税务部门的治理能力建设迫在眉睫。2015年,税收征管体制改革方案提出,税收是国家治理的重要基础,必须建立现代税收征管体制,提高税收治理能力,服务国家发展大局。本文旨在通过研究公共治理环境下A税务局如何发展内部审计,充实内部审计研究视角,完善行政机关内部审计理论,为行政机关有效开展内部审计,适应公共治理提供参考借鉴。文章首先选取了和项目研究最密切相关的内部审计治理表现和治理影响因素两方面进行文献综述;对论文的三个指导理论:公共治理理论、公共受托责任理论、内部控制理论进行了简要介绍,并就公共治理与内部审计的关系,前者对后者的影响做了阐述,为后文开展案例分析奠定了理论基础。在深入分析A税务局内部审计现状后,总结了在公共治理大环境下,A税务局目前主要存在思想认识不到位、无独立内审部门、缺乏专业人才、内容较为单一、运行机制不健全五个问题。对照问题,对在公共治理环境下发展A税务局内部审计提出了六项建议:明确内部审计新定位;拓宽内部审计领域;注重沟通,实施参与式方式;开展风险导向审计;借助IA-CM模型实施内部审计能力建设;优化管理、控制、运用、合作等运行机制。
[Abstract]:Public governance has attracted global attention since -10s, and has become a hot spot in theoretical and practical research. After nearly 30 years of development, not only the theoretical circle bloomed, At the fourth Plenary session of the 16 CPC Central Committee, China put forward a change in management mode, strengthened the leadership of the Party, and the government assumed the main management responsibilities. After the sixth Plenary session of the 16 CPC Central Committee, the report of the 17th National Congress and the report of the 17th National Congress, the concept of pluralistic management pattern was further elaborated; The third Plenary session of the 18 CPC Central Committee attached great importance to public governance, and the communique made it clear that it was necessary to improve the ability of the government to govern and to establish and perfect the national governance system. Taxation was the main source of financial revenue. On the one hand, it determines the state's fiscal expenditure capacity, on the other hand, it has a significant impact on the creation of national enterprises and individual wealth. The good or bad nature of the tax work has a considerable impact on the construction of the national governance system. In order to improve the efficiency and quality of the tax collection work, In 2015, the reform program of tax collection and management system proposed that tax is an important foundation of national governance, it is necessary to establish a modern tax collection and management system to improve the ability of tax administration. The purpose of this paper is to improve the theory of internal audit of administrative organs by studying how to develop internal audit under the environment of public governance, enrich the perspective of internal audit research, and effectively carry out internal audit for administrative organs. The article firstly selects the internal audit governance performance and the governance influence factor which is most closely related to the project research to carry on the literature review; to the thesis three guiding theories: the public governance theory, The theory of public fiduciary responsibility and the theory of internal control are briefly introduced, and the relationship between public governance and internal audit is discussed. After deeply analyzing the present situation of internal audit of tax bureau A, this paper summarizes that under the public governance environment, the main ideas of tax bureau A are not in place, and there is no independent internal audit department. There are five problems: lack of professional personnel, single content and imperfect operating mechanism. Compared with the problems, six suggestions are put forward to develop the internal audit of tax bureau A under the environment of public governance: clarifying the new position of internal audit, broadening the field of internal audit; Focus on communication, implement participatory approach; carry out risk-oriented audit; implement internal audit capacity building with the help of IA-CM model; optimize management, control, use, cooperation and other operational mechanisms.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F239.4

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