政府审计成果之实证研究

发布时间：2018-04-26 08:04

本文选题：政府审计 + 审计成果　；参考：《吉林财经大学》2012年硕士论文

【摘要】：近些年，随着我国依法治国、依法行政政策的不断实施，政府审计的成效也备受社会各界的关注，而政府审计的监督职能对社会经济发展的促进作用也体现的越来越明显，于是政府审计的力度也在不断加强，对社会的影响也越来越大。政府审计成果的高低关系到国家的经济安全和财政安全，关乎国家经济秩序的稳定，因此提高政府审计成果是政府审计工作的一项重要内容。审计成果是关系到审计机关威信和审计事业发展的重要因素，政府审计还关系到国家的经济发展和财政安全，要提高政府审计的审计成果，必须在明确影响政府审计成果的影响因素的基础上，总结以往的经验，提出合理的建议，改进政府审计的质量。本文第一部分介绍了论文的研究背景、文献综述以及论文的研究方法；第二部分介绍了政府审计成果的相关概念以及政府审计的职能；第三部分以我国政府审计对各个行业的审计数据、对各个地方的审计结果为对象，采取数据统计分析以及多元回归分析方法，分析不同行业的政府审计质量；第四部分，通过不同地区之间审计数据的分析，，通过比较不同地区之间的审计成果，对我国政府审计的审计成果进行分析与讨论，找出问题，提出解决的办法；最后得出结论：政府审计应加大对专项资金、国有企业和外资运用项目的审计，发动社会力量，积极配合政府审计，提高政府审计的成果，政府部门同时也应保证审计任务与审计资源相匹配，保证足够的资源投入。
[Abstract]:In recent years, with the rule of law and the implementation of the policy of administration according to law, the effectiveness of government audit has been concerned by all walks of life, and the role of supervision function of government audit in promoting social and economic development has become more and more obvious. As a result, the strength of government audit is also constantly strengthened, and the impact on society is growing. The level of the government audit results is related to the national economic and financial security, and the stability of the national economic order. Therefore, improving the government audit results is an important part of the government audit work. The audit result is an important factor related to the prestige of the audit institution and the development of the audit cause, and the government audit is also related to the national economic development and the financial security, it is necessary to improve the audit result of the government audit. On the basis of defining the influencing factors of the government audit results, we must sum up the past experience, put forward some reasonable suggestions, and improve the quality of the government audit. The first part of this paper introduces the research background, literature review and research methods of the paper, the second part introduces the related concepts of government audit results and the functions of government audit. The third part takes the audit data of each industry of our country's government audit as the object, takes the data statistical analysis and the multivariate regression analysis method to analyze the government audit quality of different industries. Through the analysis of audit data between different regions, by comparing the audit results between different regions, the audit results of our government audit are analyzed and discussed, the problems are found out, and the solutions are put forward. Finally, the conclusion is drawn: government audit should increase the audit of special funds, state-owned enterprises and foreign capital utilization projects, mobilize social forces, actively cooperate with government audit, and improve the results of government audit. Government departments should also ensure that audit tasks match audit resources and ensure adequate investment.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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