我国住宅专项维修资金的审计监督研究

发布时间：2018-01-24 14:26

本文关键词： 住宅专项维修资金监督政府审计运作模式　出处：《浙江工商大学》2011年硕士论文　论文类型：学位论文

【摘要】：住宅专项维修资金是保障房屋使用人能有一个长期正常、安全居住的“房屋养命钱”,涉及千家万户,关系民生。随着住房交易的火爆,资金的基数数额越来越庞大。不过当前住宅专项维修资金的管理存在许多问题,安全性、使用效率不高,资金被侵占、挪作他用的现象时有发生。如何加强和完善住宅专项维修资金的监督管理,防止各种风险,保证其安全性和效益性?审计监督在住宅专项维修资金的有效管理中起着不可替代的作用。对于住宅专项维修资金的审计监督在大多数人眼里还算是新鲜事物,实践中,虽然有部分市审计局已经开展对住宅专项维修资金的专项审计调查,但是应当由何主体采用什么样的审计模式对该资金进行审计监督?而这些问题理论界和实务界尚未形成一致意见。本文采用规范研究方法,将住宅专项维修资金与审计监督两者相结合起来,从以下四个方面对住宅专项维修资金的审计监督问题进行研究：(1)从住宅专项维修资金制度及审计监督的有关法规入手,明确审计监督对象的概念及已有的法律规定；(2)对于住宅专项维修资金管理的现状,采用比较的方法对国内与域外在资金监督管理上的不同操作及规定进行分析,为研究对策和研究展望的提出奠定了基础；(3)对于住宅专项维修资金审计监督问题,本文从审计监督运作模式将资金管理分为政府托管与业主自行管理两个阶段,着重分析政府托管阶段我国住宅专项维修资金审计监督在实务操作中的缺点与不足；(4)针对审计监督运作模式中的缺陷,本文从内部控制的弱化及外部监督的缺失分析其原因,探索性地提出完善审计监督运作模式的对策。通过研究本文发现：(1)域外对住宅专项维修资金的管理是完全市场化的操作模式,其采用的是三权分立的模式,由业主委员会委托会计师事务所对之进行审计监督,并且有严格的政策措施来保障其实施；(2)我国社会处于“强政府,弱社会”状态,政府审计应该在住宅专项维修资金审计监督中担当引导者,体系规范者及保障资金安全的扶持者,具有合理性和有效性；(3)住宅专项维修资金的管理包括归集、使用、监督和保值增值四个环节,现阶段政府托管模式下审计运行模式的构建关键在于政府审计、内部审计、民间审计三者力量权衡。本文的创新亮点体现在以下两个方面：(1)视角的独特性,即把住宅专项维修资金与审计监督结合起来进行研究；(2)新的审计模式,即以政府审计为“主导”,发挥内部审计的“免疫”基础,充分借助民间审计力量缓解政府审计的压力。
[Abstract]:Housing special maintenance fund is to ensure that housing users can have a long-term normal, safe living "housing life money", involving thousands of households, the relationship between people's livelihood. The base of funds is more and more large. However, there are many problems in the management of special maintenance funds, such as security, inefficient use and embezzlement of funds. The phenomenon of diversion occurs from time to time. How to strengthen and improve the supervision and management of housing special maintenance funds, prevent all kinds of risks, and ensure its safety and efficiency? Audit supervision plays an irreplaceable role in the effective management of residential special maintenance funds. The audit supervision of residential special maintenance funds is still a new thing in the eyes of most people, in practice. Although some municipal audit bureaus have carried out special audit investigation on housing special maintenance funds, what kind of audit mode should be adopted to supervise the funds? However, the theoretical and practical circles of these problems have not yet formed a consensus. This article adopts the standard research method, combines the housing special maintenance fund and the audit supervision. From the following four aspects of the audit and supervision of the housing special maintenance fund research: 1) from the housing special maintenance fund system and audit supervision of the relevant laws and regulations. Clarify the concept of audit supervision object and the existing legal provisions; 2) for the present situation of residential special maintenance fund management, this paper uses comparative method to analyze the different operation and regulation of domestic and foreign capital supervision and management. It has laid the foundation for the research countermeasure and the research prospect. 3) for the audit and supervision of residential special maintenance funds, this paper divides the capital management into two stages: government trusteeship and proprietors' self-management from the operation mode of audit supervision. This paper focuses on the analysis of the shortcomings and shortcomings of the audit and supervision of residential special maintenance funds in the stage of government trusteeship in the practical operation. 4) aiming at the defects in the operation mode of audit supervision, this paper analyzes the reasons from the weakening of internal control and the lack of external supervision, and puts forward some countermeasures to perfect the operation mode of audit supervision. Through the study of this paper we find that the management of special maintenance funds outside the territory is a completely market-oriented operation mode, which adopts the model of separation of three powers. The owner committee entrusts the accounting firm with audit supervision, and has strict policies and measures to ensure its implementation; 2) our society is in the state of "strong government, weak society", government audit should act as the guide, the system standard and the support to guarantee the fund safety in the audit supervision of the housing special maintenance fund. Reasonable and effective; The management of housing special maintenance fund includes four links: collecting, using, supervising and maintaining and increasing value. At present, the key of the construction of audit operation mode under the mode of government trust lies in government audit and internal audit. The three forces of folk audit are weighed. The innovative highlights of this paper are reflected in the following two aspects: 1) the uniqueness of the perspective, that is, the combination of residential special maintenance funds and audit supervision; (2) the new audit mode, which takes the government audit as the "leading factor", exerts the "immune" foundation of the internal audit, and makes full use of the folk audit power to relieve the pressure of the government audit.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.6;F293.33

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