财政体制改革与财政审计创新

发布时间：2018-02-27 06:09

本文关键词： 公共财政体制改革财政审计创新　出处：《广西大学》2005年硕士论文　论文类型：学位论文

【摘要】：如何正确认识和把握财政体制改革给审计工作带来的影响,改进财政审计工作,促进财政体制改革的顺利进行和财政审计工作的健康发展。这是各级党委、人大、政府和广大审计人员都十分关心的问题。围绕这个思路,本文从系统阐述公共财政的定义、职能和构建公共财政管理体制的必要性入手,总结了财政体制改革的得失,分析了下一步改革的方向。还重点论述了财政审计与财政体制改革的相互关系,深入分析了当前我国财政审计工作存在的问题和不足,并指出了问题存在的主要原因,提出了改进财政审计工作的具体思路—审计创新。一是创新审计管理体制,改行政型模式为立法型模式,强化国家审计的独立性;二是创新审计观念,树立大财政审计观,强化财政审计宏观服务意识、大局意识、时效性意识和复合型人才意识;三是创新财政审计的内容,紧紧围绕财政体制改革明确审计内容,形成以财政预决算审计为中心,以财政支出为重点,涵盖财政、税务、国库部门审计、政府组成部门财政收支审计、财政专项资金审计和国有企事业单位国有资产经营状况审计的公共财政审计体系;四是创新财政审计的方法,坚持审计与审计调查相结合,财政审计与党政领导经济责任审计相结合,推行计算机审计、效益审计,实施审计结果公告制度;五是创新审计管理,加强审计计划管理、审计质量管理和审计风险管理。
[Abstract]:How to correctly understand and grasp the impact of the reform of the financial system on the audit work, improve the financial audit work, and promote the smooth progress of the financial system reform and the healthy development of the financial audit work. The government and the vast number of auditors are very concerned about issues. Around this train of thought, this paper begins with the definition, function and the necessity of constructing the public finance management system, and summarizes the gains and losses of the financial system reform. This paper analyzes the direction of the next step of the reform. It also focuses on the relationship between the financial audit and the reform of the financial system, deeply analyzes the existing problems and shortcomings of the current financial audit in China, and points out the main reasons for the problems. This paper puts forward the concrete train of thought to improve the financial audit work-audit innovation. One is to innovate the audit management system, to change the administrative mode into the legislative model, to strengthen the independence of the state audit, to innovate the audit concept and to establish the great financial audit view. Strengthen the macro service consciousness, the overall situation consciousness, the timeliness consciousness and the compound talent consciousness of the financial audit; third, innovate the content of the financial audit, make clear the audit content closely around the reform of the financial system, and form the audit with the financial budget and final accounts as the center. The public financial audit system, which focuses on fiscal expenditure, covers the auditing of finance, taxation and treasury departments, the audit of financial revenue and expenditure of government components, the audit of special financial funds and the audit of the operation of state-owned assets of state-owned enterprises and institutions; Fourth, innovating the method of financial audit, insisting on the combination of audit and audit investigation, combining financial audit with economic responsibility audit of party and government leaders, carrying out computer audit, benefit audit and carrying out audit result announcement system; fifth, innovating audit management. Strengthen audit plan management, audit quality management and audit risk management.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F812.2;F239.6

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