湖南省固定资产投资审计运行机制研究

发布时间：2018-02-15 18:55

本文关键词： 固定资产投资审计审计监督审计运行机制　出处：《中南大学》2004年硕士论文　论文类型：学位论文

【摘要】：固定资产投资审计,是国有资产监督体系中的重要组成部分。随着我国投资体制改革进一步的深化及投资主体多元化,如何加强法律赋予其在国有资产监督管理中经济监督职能,不仅是投资审计自身发展的需要,同时也是促进建设单位加强项目建设管理、节约投资,充分发挥建设项目投资效益的需要,更是提高我国政府投资决策的科学化、民主化,增强投资宏观调控功能的重要手段。本文首先对固定资产投资审计的相关理论进行了分析,包括审计理论体系结构、固定资产投资审计与国有资产监督的关系、审计法及相关法律法规对固定资产投资审计的制衡作用、管理理论及管理制度的变迁对固定资产投资审计的影响。接着从组织系统运行、审计监督的协调性和审计资源的配置及利用等方面对湖南省固定资产投资审计的现状进行了系统的分析,指出其存在的问题和不足。在此基础上,借鉴国内外固定资产投资审计的经验,构建了湖南省固定资产投资审计有效运行的模式,并从法律法规建设、投资审计理论、审计质量控制等保障机制方面进行了研究,确保湖南省固定资产投资审计的有效运行。最后,利用本文的研究成果,对已实施过的江垭水利枢纽工程竣工审计方案进行了优化。
[Abstract]:The investment audit of fixed assets is an important part of the supervision system of state-owned assets. With the deepening of the reform of the investment system in China and the diversification of the investors, How to strengthen the function of economic supervision given by law in the supervision and management of state-owned assets is not only the need of the development of investment audit itself, but also the promotion of construction units to strengthen project construction management and save investment. The need to give full play to the investment benefit of construction projects is an important means to improve the scientific and democratic investment decision of our government and to strengthen the macro-control function of investment. This paper first analyzes the related theories of fixed assets investment audit, including the system structure of audit theory, the relationship between fixed assets investment audit and the supervision of state-owned assets. Audit law and related laws and regulations on the check and balance of fixed assets investment audit, management theory and management system changes on fixed assets investment audit. Then from the organizational system operation, In this paper, the coordination of audit supervision and the allocation and utilization of audit resources are systematically analyzed, and the problems and shortcomings of the audit of fixed assets investment in Hunan Province are pointed out. Based on the experience of fixed asset investment audit at home and abroad, this paper constructs the effective operation mode of fixed asset investment audit in Hunan Province, and studies the guarantee mechanism of investment audit theory, audit quality control and so on from the aspects of laws and regulations construction, investment audit theory, audit quality control and so on. To ensure the effective operation of fixed assets investment audit in Hunan Province. Finally, the completed audit scheme of Jiangya Hydroproject has been optimized by using the research results of this paper.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6

【引证文献】