Y省矿产资源开采项目跟踪审计研究

发布时间：2018-01-10 07:17

本文关键词：Y省矿产资源开采项目跟踪审计研究　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：很长一段时间,在快速发展经济的进程中,都忽视了对矿产资源的保护。为了取得经济的快速增长,不惜以损坏不可再生的矿产资源为代价。在我国大力发展经济的同时,矿产资源储量缺乏的问题,变得日益严峻。矿产资源作为我国经济社会建设的主体能源,对矿产资源的保护工作迫在眉睫。作为社会活动的监督者,审计机关理应责无旁贷的承担起对矿产资源的保护责任。连续三年,审计署对矿产资源审计的统一调配,就是对矿产资源保护责任的落实。通过开展矿产资源审计,及时发现矿产资源开发、利用、保护方面存在的问题,促进矿产资源合理开发利用。作为资源环境审计的重要方面,矿产资源审计今后必是资源环境审计发展的趋势。而将跟踪审计与矿产资源开采项目审计结合,将会有助于规范管理,提高管理水平;有助于保证资金的安全性、效益性;有利于政策执行到位,有利于审计部门有效发挥预防、揭示和抵御的"免疫系统"功能等意义。在这种大背景下,矿产资源开采项目跟踪审计随之产生。本研究首先从矿产资源开采项目跟踪审计的基础理论入手,详尽的论述了该审计的理论依据和现实需要,运用了可持续发展理论,公共受托责任理论和审计免疫系统理论作为研究的理论支撑。同时,分别从审计目标、审计特点、审计模式、审计程序和审计风险五方面对跟踪审计进行了深入的理论分析。其次,结合Y省矿产资源开采项目审计实际情况,研究了该省审计存在的问题及问题成因,并将跟踪审计在Y省矿产资源开采项目审计中做了具体应用。最后,通过对Y省应用情况的分析,提出了具有针对性的提升措施。矿产资源开采项目跟踪审计工作目前仍处于起步阶段,其有效实施仍有许多问题需要解决。为确保矿产资源开采项目跟踪审计工作能够有效平稳的运行,就必须重视审计队伍建设、建立有效的矿产资源开采项目跟踪审计体系、完善法律体系、增强对矿产资源开采项目信息的披露。希望本研究能对发展Y省矿产资源开采项目跟踪审计工作有所帮助。
[Abstract]:For a long time, in the process of rapid economic development, the protection of mineral resources has been neglected in order to achieve rapid economic growth. At the cost of damaging non-renewable mineral resources, the shortage of mineral resources becomes more and more serious while our country develops its economy vigorously. Mineral resources are the main energy in the economic and social construction of our country. The protection of mineral resources is urgent. As a supervisor of social activities, audit institutions should be duty-bound to assume responsibility for the protection of mineral resources for three consecutive years. The unified deployment of the audit of mineral resources by the Audit Office is the implementation of the responsibility for the protection of mineral resources. Through carrying out the audit of mineral resources, the problems existing in the development, utilization and protection of mineral resources can be found in a timely manner. As an important aspect of resource and environment audit, mineral resources audit will be the development trend of resource and environment audit in the future. It will help to standardize the management and improve the management level; It is helpful to ensure the safety and benefit of funds; It is conducive to the implementation of the policy and to the audit department to play an effective role in preventing, revealing and resisting the function of the "immune system." in this context. This research begins with the basic theory of mineral resources mining project tracking audit, and discusses the theoretical basis and practical needs of the audit in detail. Using the theory of sustainable development, public fiduciary responsibility theory and audit immune system theory as the theoretical support. At the same time, from the audit objectives, audit characteristics, audit model. Audit procedures and audit risk five aspects of the tracking audit in-depth theoretical analysis. Secondly, combined with the actual situation of mining project audit of mineral resources in Y province, this paper studies the problems and causes of the audit problems in the province. And the tracking audit in the mining project audit of mineral resources in Y province has made a specific application. Finally, through the analysis of the application of Y province. This paper puts forward targeted measures to promote the project tracking and auditing of mineral resources mining projects, which is still in its infancy. There are still many problems to be solved in its effective implementation. In order to ensure the effective and smooth operation of the tracking audit of mineral resources mining projects, we must attach importance to the construction of audit team. Establish an effective audit system for mineral resources mining projects and improve the legal system. It is hoped that this study will be helpful to the development of the project tracking and auditing of mineral resources exploitation in Y province.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.1;F239.4

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