公共财政框架下的政府审计研究

发布时间：2018-03-05 23:24

本文选题：公共财政　切入点：政府审计　出处：《首都经济贸易大学》2004年硕士论文　论文类型：学位论文

【摘要】：我国的财政体制进行了重大的改革，1998年，全国财政工作会议明确提出了建立公共财政基本框架的目标。这意味着我国财政改革目标模式的确立——社会主义市场经济条件下的公共财政框架。然而我国政府审计具有其自身的特点，一直是在行政指导监督下进行，在改革开放的进程中也是随着环境的变化摸索前进。如今，在财政改革目标——建立公共财政框架已经确立的情况下，面对财政改革中提出的挑战，我国政府审计应当如何积极应变呢? 本文正是以这样的思路首先介绍我国财政体制的现实状况，，包括我国财政运行机制历程、我国财政体制改革现状以及我国财政体制改革目标——构建社会主义市场经济条件下的中国公共财政框架三部分；之后，简介我国政府审计概况，主要工作范围有财政审计、金融审计、固定资产投资审计、行政事业审计、农业资金审计、外资审计等；最后，结合公共财政框架的要求以及我国政府审计的特点研究如何开展公共财政框架下的政府审计：明确政府财政审计的几个基本理论问题：如何在公共财政框架改革中实际应用：完善政府审计监督(体制、法规、人员等方面)，并以政府采购为例谈如何通过绩效评价来进行。
[Abstract]:In 1998, the financial system of our country was reformed greatly. The National Financial work Conference clearly put forward the goal of establishing the basic framework of public finance. This means the establishment of the target mode of fiscal reform in our country-the framework of public finance under the condition of socialist market economy. However, the government of our country has put forward the goal of establishing the basic framework of public finance. Audit has its own characteristics, It has been carried out under the supervision of the administrative guidance, and in the process of reform and opening up, it has been groping forward with the changes of the environment. Now, with the fiscal reform objective-the establishment of a public financial framework-has been established, In the face of the challenges raised in the financial reform, how should our government audit respond positively? This paper first introduces the current situation of our financial system, including the course of our country's financial operation mechanism. The present situation of our country's financial system reform and the goal of our country's financial system reform are three parts: constructing the Chinese public finance frame under the condition of socialist market economy, then, briefly introducing the general situation of our country's government audit, the main scope of work is financial audit. Financial audit, fixed asset investment audit, administrative audit, agricultural capital audit, foreign capital audit, etc. According to the requirements of the public finance framework and the characteristics of the government audit in our country, this paper studies how to carry out the government audit under the public finance framework: clarifying some basic theoretical problems of the government financial audit: how to reform the public finance framework. Practical application in China: perfecting government audit supervision (system, Laws and regulations, personnel and so on, and government procurement as an example of how to conduct performance evaluation.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6

【引证文献】