政府公共工程委托审计研究

发布时间：2018-06-25 10:31

本文选题：政府公共工程 + 委托审计　；参考：《同济大学》2005年硕士论文

【摘要】：政府投资是推动经济和社会发展的重要因素,随着我国投资体制的改革,政府投资的重点转向对公共工程的投资且投资额逐年增长。政府公共工程是政府向社会公众提供的主要公共产品之一,是增进社会的福利所不可或缺的,其主要资金来源于公众的纳税,以最少的资金耗费来满足公众对公共设施的需求是政府追求的目标,也是加强对政府公共工程审计监督的原动力。国家审计和社会审计都是我国审计组织体系的重要组成部分,在国家审计部门普遍存在审计任务繁重、审计力量不足的情况下,充分利用社会审计力量不仅有理论研究价值,更有现实应用的必要性。本文研究的目的在于探索政府审计如何有效利用社会审计,整合审计资源,扩大审计覆盖面,提高公共资金的使用效益。本文针对政府公共工程审计领域如何借助社会审计力量、开展委托审计、实现政府审计机制的创新进行研究。首先,本文分析了审计监督在政府公共工程监管体系中的定位和任务,指出了实施委托审计的现实必要性;其次运用新公共管理理论和有限政府理论,阐述了实施委托审计的理论渊源;最后本文深入剖析了实施政府公共工程委托审计对独立性的影响,通过对委托审计关系的考察,提出政府公共工程委托审计变革了传统的三方审计关系,由于增加了第四方审计关系人一国家审计机关,大大提高了社会审计的独立性的创新观点。本文认为在政府公共工程委托审计中,政府审计机关从划桨者变为掌舵者,如何有效地防范和控制审计风险是搞好委托审计工作的关键环节。论文系统地分析了影响委托审计风险的主客观因素,并从宏观和微观两个层次提出了政府公共工程委托审计风险的防范和控制策略。
[Abstract]:Government investment is an important factor to promote economic and social development. With the reform of China's investment system, the emphasis of government investment has shifted to investment in public works and the investment has been increasing year by year. Government public works is one of the main public goods provided by the government to the public. It is indispensable for the promotion of social welfare. To satisfy the public demand for public facilities with the least expenditure of funds is the goal pursued by the government, and is also the motive force to strengthen the audit and supervision of government public works. Both national audit and social audit are important parts of the audit organization system of our country. Under the situation that the audit task is heavy and the audit power is insufficient, it is not only of theoretical value to make full use of the social audit power. More practical application of the necessity. The purpose of this study is to explore how government audit can effectively utilize social audit, integrate audit resources, expand audit coverage, and improve the efficiency of public funds. This paper focuses on how to carry out entrusted audit with the help of social audit in the field of government public works audit and how to realize the innovation of government audit mechanism. Firstly, this paper analyzes the orientation and task of audit supervision in the supervision system of government public works, and points out the realistic necessity of carrying out entrusted audit; secondly, it applies the theory of new public management and the theory of limited government. This paper expounds the theoretical origin of the implementation of entrustment audit, and finally analyzes the impact of the implementation of commissioned audit on the independence of the government public works, through the investigation of the relationship between the entrusted audit, It is put forward that the commissioned audit of government public works has changed the traditional tripartite auditing relationship. Because of the addition of the fourth party auditor and the national audit institution, the independence of the social audit has been greatly improved. This paper holds that in the entrusted audit of government public works, the government audit institutions change from paddlers to leaders, and how to effectively prevent and control the audit risks is the key link to do the entrusted audit work well. This paper systematically analyzes the subjective and objective factors that affect the entrusted audit risk, and puts forward the prevention and control strategy of the entrusted audit risk of government public works from the macro and micro levels.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6

【引证文献】