审计服务经济发展问题研究

发布时间：2018-01-01 05:31

本文关键词：审计服务经济发展问题研究　出处：《吉林财经大学》2011年硕士论文　论文类型：学位论文

【摘要】：科学的管理和有效的监督是社会主义经济建设的重要保证。经济越发展,审计越重要。审计在促进社会主义经济、政治、文化和和谐社会建设中的作用日益显著。政府审计在维护国家财经秩序、促进廉政建设,服务国家宏观决策方面发挥着重大的作用；注册会计师能提高财务信息的可靠性,优化资源配置,维护资本市场的健康发展；内部审计在积极参与经营管理决策,提高企业经济效益方面发挥的作用越来越大。审计越发展,越能为经济发展做贡献。正因如此,刘家义审计长在2010年全国审计工作会议上提出“十二五”期间审计工作应“紧紧围绕科学发展这个主题和加快转变经济发展方式这条主线,认真履行审计监督职责,全力服务于经济社会科学发展。”在此背景下,研究审计服务经济发展这一论题是极具理论意义和现实价值的。本文力图深入研究政府审计、注册会计师审计和内部审计三种审计主体服务经济发展的规律和途径,提出整合三种审计力量更好地服务经济发展的论点,并给出了整合思路和具体的建议。首先,用规范研究方法对审计与经济发展的内在关系进行了分析,揭示出经济越发展,审计越重要；审计越重要,审计越发展；审计越发展,越能为经济发展服务的规律。其次,将审计服务经济发展问题分成政府审计服务经济发展问题、注册会计师审计服务经济发展问题和内部审计服务经济发展问题分别展开研究。这三个问题的研究是采用规范研究和案例分析相结合进行的。通过对政府审计服务经济发展问题研究,分析出政府审计服务经济发展的五个途径,并以新中国成立后中国政府审计的发展史为例分析政府审计是如何服务于经济发展的。通过对注册会计师服务经济发展问题的研究,分析出注册会计师审计服务经济发展的两大途径,中国工商银行和银广厦公司从正反两面分析注册会计师对经济发展的影响。通过内部审计服务经济发展问题研究,分析出内部审计服务经济发展的五个途径,并以武钢集团和世界通讯为例分析了内部审计对经济发展的作用。最后,对整合政府审计、注册会计师审计和内部审计三种审计力量共同服务经济发展问题进行了研究,这部分内容是采用规范研究方法进行探索研究的。提出了整合三种审计力量服务经济发展的五点思考。思考一是建立新型“四分离”审计业务管理模式,整合政府审计、注册会计师审计和内部审计,保障国民经济健康发展。思考二是通过拓展注册会计师新服务业务领域,实现注册会计师和政府审计优势领域的协调,服务我国经济发展方式转变。思考三是强化风险管理内部审计,试行内部审计外包,整合利用注册会计师的专业资源,降低企业成本,提高企业核心竞争力。思考四是探索建立一个全行业审计人员培训机制,提高审计人员的实践能力,提高审计队伍的整体素质。思考五是探索建立一个全行业审计信息共享系统,实现政府审计、注册会计师审计和内部审计之间的信息共享,提高审计成果利用效率。
[Abstract]:Scientific management and effective supervision is an important guarantee of socialist economic construction. With the development of economy, the more important to the audit. The audit in the promotion of socialist economy, politics, culture and building a harmonious society is playing an increasingly significant role. The government audit in the maintenance of national financial and economic order, promote the construction of a clean government, play a significant role of national macro decision; CPA can improve the reliability of financial information, optimize the allocation of resources to maintain the healthy development of capital markets; internal audit in the active participation in management decision-making, and improve the economic efficiency of enterprises will play more. With the development of the audit, the more can contribute to economic development. Because of this, the auditor general Liu Jiayi put forward "in 2010 the national audit work conference on 12th Five-Year during the audit work should" closely around the theme of scientific development and accelerate the transformation of economic development In this context, it is of great theoretical and practical value to study the topic of audit service economic development.
This paper tries to in-depth study of government audit, CPA audit and internal audit three audit subject service economic rules and ways, put forward the integration of the three audit to better serve the economic development of the argument, and gives the integration of ideas and specific suggestions. First of all, to the relationship between the audit and economic development by normative research method the analysis reveals that the development of economy, the more important to the audit; audit becomes more and more important, the development of audit; audit is more developed, the more the law of economic development services. Secondly, the audit service economic development problems into problems of economic development of government audit services, certified public accountants audit service problems in economic development and economic development of internal audit services the problems were studied. The study of these three issues is carried out by using standardized combination of research and case studies. Based on the government audit service economy The development of research, analysis of the five ways of government audit services for economic development, and the new China Chinese after the establishment of the government audit history as an example of government audit is to serve the economic development. Through the research on CPA services for economic development, two ways to analyze the economic development of CPA audit services ICBC, and Yinguangxia company of Certified Public Accountants on economic development from both sides. Through the internal audit on the development of the service economy, analysis of internal audit services of the five channels of economic development, and Wuhan Iron and Steel Group and the world communication as an example to analyze the effect of internal audit on economic development. Finally, the integration of government audit CPA, audit and internal audit three common services audit forces economic development problems, this part is used To explore the normative research method. Put forward five points on the integration of the three audit service forces of economic development. One is to establish a new thinking of the "four separation" audit business management mode, the integration of government audit, CPA audit and internal audit, ensure the healthy development of the national economy. On the two new CPA services by expanding business areas, to achieve the coordination of the CPA and the government audit advantage field, change the service mode of China's economic development. On the three is to strengthen the risk management of internal audit, internal audit outsourcing pilot, integrated use of certified public accountants professional resources, reduce the cost of enterprise, improve the core competitiveness of enterprises. On the four is to build a whole industry audit staff the training mechanism, improve the auditor's practice ability, improve the overall quality of the audit team. On the five is to build a whole industry audit The information sharing system realizes the information sharing between the government audit, the CPA audit and the internal audit, and improves the efficiency of the audit achievement.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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