A铁路局“小金库”专项治理中审计监督研究

发布时间：2018-04-08 16:26

本文选题：A铁路局　切入点：“小金库”专项治理　出处：《华东交通大学》2017年硕士论文

【摘要】：“小金库”由来已久,说起“小金库”大家并不陌生。“小金库”的存在,不但导致会计信息失真,扰乱市场经济秩序,造成国有资产以及铁路企业经营收入流失,严重破坏党风政风和社会风气,既不利于铁路企业经济健康发展,也对社会和谐稳定造成了不良的影响。2012年12月,习近平主席在中共中央政治局会议上,提出了关于改进工作作风、密切联系群众的“八项规定”。2013年6月,习近平主席在党的群众路线教育实践活动工作会议上,强调了集中解决“四风”问题(即形式主义、官僚主义、享乐主义和奢靡之风)。“小金库”的存在害党害国,害企害家,从国家层面上看,助长了铺张奢靡的歪风邪气,破坏了党的政治生态,危害了国家建设事业;从铁路层面看,造成财务收入和国有资产流失,严重危害铁路事业健康发展。对“小金库”问题进行研究和治理,既是响应中央“八项规定”要求的必然行动,也是改善铁路发展环境的必然要求。近年来,A铁路局围绕查处“小金库”问题采取了一系列措施,特别是将审计监督运用在治理工作中,取得了阶段性成果,在一定程度上遏制了“小金库”滋生势头。但由于A铁路局审计监督体系仍存在一定的不完善之处,“小金库”治理工作与彻底清理“小金库”的要求还有较大差距,仍然存在年年治理年年有的现象,究其原因,一方面看,铁路企业运营拥有大量的生产性及流动性资金,在一定程度上成为最容易滋生“小金库”问题的土壤,另一方面看,“小金库”的表现形式复杂多样,具有很大的隐蔽性,需要从其来源、用途、去向等多个环节逐一深入开展治理,其中的关键的一环就是充分发挥审计监督作用,完善审计监督体系。基于上述背景,本课题研究主要目的是完善和改进A铁路局审计监督职能,充分发挥审计监督在“小金库”专项治理中的重要作用,促进A铁路局事业持续健康发展。本文的观点借助了大量的研究文献,并针对性的进行归类整理,以A铁路局审计监督体系为背景,利用规范分析、实证分析、辩证分析以及数量分析等分析方法,对其审计监督在“小金库”专项治理工作的现状、取得的成效、仍存在的问题进行挖掘和论述,针对性提出提升治理效果的对策。通过完善审计监督体系,杜绝“小金库”的存在。
[Abstract]:"small Treasury" has a long history, speaking of "small Treasury" everyone is no stranger.The existence of "small treasury" not only leads to the distortion of accounting information, disturbs the order of market economy, results in the loss of operating income of state-owned assets and railway enterprises, seriously undermines the party and government style and social ethos, and is not conducive to the healthy development of the economy of railway enterprises.It also had a negative impact on social harmony and stability. In December 2012, President Xi Jinping, at a meeting of the political Bureau of the CPC Central Committee, put forward the "eight regulations" on improving the work style and maintaining close ties with the masses. In June 2013,At the working meeting of the Party's mass line education and practical activities, Chairman Xi Jinping emphasized the focus on solving the "four styles" (formalism, bureaucracy, hedonism and extravagance).The existence of the "small treasury" has harmed the party and the country, and the enterprise and the enterprise. From the national level, it has encouraged the extravagant evil tendencies, destroyed the political ecology of the party and endangered the cause of national construction; from the railway level,The loss of financial revenue and state-owned assets seriously endangers the healthy development of railway undertakings.The study and management of the "small treasury" is not only an inevitable action in response to the requirements of the "eight regulations" of the Central Committee, but also an inevitable requirement for improving the railway development environment.In recent years, the A Railway Bureau has taken a series of measures to investigate and deal with the problem of "small treasury", especially the application of audit and supervision in the governance work, and has achieved periodic results, which to a certain extent has restrained the breeding momentum of "small treasury".However, there are still some imperfections in the audit supervision system of the A Railway Bureau, and there is still a big gap between the management of the "small treasury" and the requirement of thoroughly cleaning up the "small treasury", and there still exists the phenomenon of annual management.On the one hand, railway enterprises have a large number of productive and liquid funds, which to some extent become the most likely breeding ground for "small treasury" problems. On the other hand, "small treasury" has complex and diverse forms of expression.With great concealment, we need to develop governance from its source, use, direction and other links one by one, one of the key is to give full play to the role of audit supervision, improve the audit supervision system.Based on the above background, the main purpose of this study is to perfect and improve the audit supervision function of A railway bureau, to give full play to the important role of audit supervision in the special treatment of "small treasury", and to promote the continuous and healthy development of A railway bureau.Based on a large number of research documents, the viewpoint of this paper is classified and sorted out, taking the auditing supervision system of A railway bureau as the background, using the methods of normative analysis, empirical analysis, dialectical analysis and quantitative analysis, etc.This paper excavates and discusses the present situation, achievements and problems of its audit supervision in the special treatment of "small Treasury", and puts forward some countermeasures to improve the effect of governance.By perfecting the audit supervision system, we will put an end to the existence of "small treasury".
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F532.6;F530.68;F239.4

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