我国效益审计发展研究

发布时间：2018-02-27 05:15

本文关键词： 效益审计发展研究　出处：《华东师范大学》2006年硕士论文　论文类型：学位论文

【摘要】：在2003年全国审计工作会议上,李金华审计长明确指出:“效益审计是更高层次的审计目标,是审计工作的发展方向。就我国目前的经济发展水平,对经济秩序状况以及审计工作质量和人员的总体素质而言,要达到这方面的要求,还有很长的路要走。在这个问题上,我们既不能操之过急,也不能裹足不前,应破除神秘感,积极探索,逐步实践。”审计署2003至2007年审计工作发展规划提出:“争取到2007年,投入效益审计力量占整个审计力量的一半左右。”探索与中国实际相结合的效益审计模式,是中国审计制度融入世界审计主流的重要条件,也是加快中国走向审计现代化的重要一步。在我国开展效益审计的内在需求源自我国社会的变革,特别是经济体制和政治体制改革所引发的政府管理体制的转型和经济增长方式的转变。国家审计机关从单一的财务审计逐步向财务合规合法审计和效益审计并重转变,有利于更有效地发挥作用,加强对权力的制约和监督,促进加强宏观调控,提高经济运行质量和效益,更好地服务于广大人民群众的根本利益。开展效益审计是深化我国政府公共管理体制改革和落实科学发展观的客观需要,也是审计工作发展内在规律的必然要求。我们应当抓住有利时机,积极推进这项工作。目前,我国效益审计存在许多不足:我国效益审计工作量占政府审计工作量的比重较低、认识观念存在误区、效益审计缺乏专门法律法规的保障、效益审计的基础比较薄弱、效益审计标准尚未建立、效益审计没有统一的方法和技术、效益审计技术和人才严重不足、效益审计尚未形成模式。本文研究的重点在于对国内外效益审计的发展与特点进行总结,并对影响我国效益审计发展的问题进行研究分析。揭示阻碍效益审计发展的关键问题,即认识观念不统一、管理基础薄弱、审计体制不合理、效益审计缺乏专门法律法规的保障、效益审计标准尚未建立、效益审计技术和人才严重不足、效益审计人员培训体系尚未形成等问题。以此为基础,针对上述问题,从宏观和微观角度探讨解决问题的对策。提出统一认识观念、提高管理水平、改革审计体制、进行效益审计立法、建立效益审计标准、加强效益审计人员培训等建议。
[Abstract]:At the National Audit work Conference on 2003, Auditor-General Li Jinhua clearly pointed out: "benefit audit is a higher level of audit objective and the direction of development of audit work." in view of the current level of economic development in China, In terms of the state of economic order and the quality of the audit work and the overall quality of the personnel, there is still a long way to go to meet the requirements in this respect. Actively explore and practice gradually. "Audit Office's audit work development plan from 2003 to 2007 put forward:" strive for 2007, investment benefit audit force accounts for about half of the total audit force. "explore the effectiveness audit model combined with the reality of China," It is an important condition for Chinese auditing system to merge into the mainstream of the world audit, and also an important step to speed up the modernization of audit in China. The internal demand of carrying out benefit audit in our country comes from the transformation of our society. In particular, the transformation of the government management system and the mode of economic growth caused by the reform of the economic and political system. The state audit institutions have gradually changed from a single financial audit to a financial compliance legal audit and an efficiency audit. It will help to play a more effective role, strengthen the restriction and supervision of power, promote the strengthening of macro-control, improve the quality and efficiency of economic operation, and better serve the fundamental interests of the broad masses of the people. It is the objective need to deepen the reform of the government's public management system and implement the scientific development view to carry out the benefit audit, and it is also the inevitable requirement of the internal law of the development of the audit work, so we should seize the favorable opportunity and actively promote this work. At present, there are many deficiencies in our country's benefit audit: the proportion of benefit audit workload to the government audit workload is low, the misunderstanding exists in the cognition concept, the benefit audit lacks the guarantee of special laws and regulations, and the foundation of benefit audit is relatively weak. The standard of benefit audit has not been established, there is no uniform method and technology of benefit audit, the technology and talents of benefit audit are seriously insufficient, and the mode of benefit audit has not yet been formed. The focus of this paper is to summarize the development and characteristics of benefit audit at home and abroad, and to study and analyze the problems that affect the development of benefit audit in China. The foundation of management is weak, the audit system is unreasonable, the benefit audit lacks the guarantee of special laws and regulations, the standard of benefit audit has not been established, and the technology and talents of benefit audit are seriously insufficient. The training system of benefit auditors has not yet been formed. Based on the above problems, the countermeasures to solve the problems are discussed from the macro and micro angles, and the unified understanding concept, the improvement of the management level and the reform of the audit system are put forward. Make benefit audit legislation, establish benefit audit standard, strengthen benefit audit personnel training and so on.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.42

【引证文献】