我国住房公积金审计监督问题研究

发布时间：2018-02-03 09:43

本文关键词： 住房公积金审计监督审计监督合力舞弊审计　出处：《湖南大学》2006年硕士论文　论文类型：学位论文

【摘要】： 本文以委托代理、公共选择、风险管理等理论为基础,针对我国住房公积金的管理现状,以住房公积金审计监督为研究对象,运用案例解析、博弈、数学推导、逻辑推理等方法,对我国住房公积金监督特别是审计监督中存在的问题进行专题分析研究,并在此基础上,从制度安排和审计方法两个方面对住房公积金审计监督提出了改进建议。我国住房公积金监督体系由财政监督、审计监督、社会监督和行业监督等构成,论文运用数学推导的方法,比较了各监督类型的成本与效益,结果表明审计监督的成本最小,社会净效益最大,从而提出审计监督应是住房公积金的主导监督类型的观点。目前我国住房公积金管理舞弊问题与审计监督的缺失密不可分。在住房公积金管理的过程中,管理部门内部控制弱化、腐败问题大肆存在、作为理性“经济人”的地方政府擅加干预,住房公积金管理风险凸现。而审计机构并未发挥其应有的监督功能,审计监督主体缺位、审计质量低下,给住房公积金舞弊者创造了机会,使公积金挪用侵占案频频发生。要改变住房公积金审计监督的现状,保证公积金的安全完整,应该从整合审计资源入手,在确保国家审计强制有效监督的同时,充分发挥内部审计的基础作用,并适时地将社会审计力量补充进来,使之形成审计监督合力。在现有的住房公积金管理委员会中分设一个审计委员会,作为审计监督合力形成的组织保障也有其必要性。审计委员会运用其独立、专业、权威等特性,为各审计主体构筑起沟通的桥梁,保证各主体监督职能的实施。在实施审计监督的过程中,针对住房公积金舞弊的风险点,运用舞弊审计的方法和程序更能有效地揭露管理中的舞弊行为,保证住房公积金的安全运行。
[Abstract]:Based on the theories of principal-agent, public choice, risk management and so on, aiming at the present situation of housing accumulation fund management in China, this paper takes audit supervision of housing accumulation fund as the research object, using case analysis, game and mathematical derivation. Logical reasoning and other methods, on the housing accumulation fund supervision in China, especially in the audit supervision of the problems of thematic analysis, and on this basis. Suggestions for improvement of audit supervision of housing provident fund are put forward from two aspects of system arrangement and audit method. The supervision system of housing accumulation fund in our country is composed of financial supervision, audit supervision, social supervision and industry supervision, etc. The paper compares the cost and benefit of each type of supervision by means of mathematical derivation. The results show that the cost of audit supervision is the smallest and the social net benefit is the greatest, and the viewpoint that audit supervision should be the dominant type of supervision of housing accumulation fund is put forward. At present, the problem of fraud in the management of housing provident fund is closely related to the lack of audit supervision. In the process of management of housing accumulation fund, the internal control of management department is weakened and the problem of corruption is rampant. As a rational "economic man", the local government intervention, housing provident fund management risk highlights, but the audit institutions did not play its due monitoring function, audit supervision of the absence of the main body, low audit quality. To change the current situation of housing provident fund audit supervision and ensure the safety and integrity of the accumulation fund, we should start with the integration of audit resources. At the same time, we should give full play to the basic role of internal audit, and at the same time, we should supplement the social audit force. Make it form audit supervision force. In the existing housing provident fund management committee set up an audit committee, as an audit supervision joint formation of organizational security has its necessity. The audit committee uses its independence. Professional, authoritative and other characteristics, for each audit subject to build a bridge to ensure the implementation of the main supervisory function. In the implementation of audit supervision process, the housing provident fund fraud risk point. The method and procedure of fraud audit can effectively expose fraud in management and ensure the safe operation of housing accumulation fund.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

【引证文献】