国家重大投资项目审计监督的研究

发布时间：2018-06-23 07:59

本文选题：审计监督 + 资金管理　；参考：《长春理工大学》2005年硕士论文

【摘要】：国家重大投资项目是指由中央政府主导的、投资额特别巨大的建设项目。而项目又是一系列独特的、复杂的并相互关联的活动，是一个庞大的社会系统工程。审计监督是国家重大投资项目建设的重要环节，要搞好重大项目的建设，必须明确国家重大投资项目审计的独立性、强制性、二律性等特征，充分发挥审计监督的职能及作用，提高审计质量和工作水平。目前国家重大投资项目审计与我国政治经济制度、治国方略相适应，对于加强重大投资项目建设，起到了一定的保证作用，但多是事后审计，因此存在着滋生腐败的漏洞。应该借鉴国外审计体制透明度高、独立性强的特点，完善我国重大投资项目的审计工作。一是积极开展绩效审计，变审计的事后审查为重大投资项目运作过程的调控；二是实现国家审计“双轨制”，即在人大和政府分别建立履行不同审计职责的审计组织，从而保证资金合理有效使用，使国家重大投资项目建设得以顺利实施。
[Abstract]:The national major investment project is a construction project which is dominated by the central government and has a huge amount of investment. And the project is a series of unique, complex and interrelated activities, which is a huge social system project. Audit supervision is a key link in the construction of major national investment projects, and the construction of major projects must be made clear. It is true that the audit of major investment projects in the state is independent, mandatory and two laws, giving full play to the functions and functions of audit supervision, and improving the quality of audit and the level of work.
At present, the national major investment project audit is adapted to our country's political and economic system and the strategy of governing the country. It has played a certain guarantee for strengthening the construction of major investment projects, but most of them are after the post audit, so there is a loophole for corruption. We should learn from the high transparency and independence of the foreign audit system and improve the major investment of our country. The first is to actively carry out the performance audit and to change the post audit of the audit to the control of the operation process of the major investment projects; the two is to realize the "double track system" of the national audit, that is, to establish the audit organizations which perform the different audit duties in the National People's Congress and the government respectively, so as to guarantee the rational and effective use of funds and make the state major investment. The construction of the eyes was successfully implemented.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6

【引证文献】