灾后重建资金与物资跟踪审计研究

发布时间：2018-07-05 19:11

本文选题：灾后重建 + 资金与物资　；参考：《西南财经大学》2011年硕士论文

【摘要】：跟踪审计是我国当前绩效审计的四种审计模式之一,目前已逐渐在国家各种审计工作中推行并广泛使用。2009年,审计署驻成都特派办把灾后重建跟踪审计作为重中之重,集中力量,先后组成17个审计组,对汶川等7个重灾县(市)及部分省级主管部门和单位,共计195个重建项目进行了跟踪审计；审计发现在灾后重建规划落实、资金筹集分配管理、项目建设管理等方面存在15个主要问题；向纪检机关移送案件1起,检察机关已立案逮捕并起诉2人,公安机关拘留11人；向审计署上报情况简报和工作动态17期1,灾后重建资金与物资跟踪审计的成果非常突出,为灾后重建工作的顺利进行提供了有力保证。四川省政府办公厅印发的《四川省汶川地震灾后重建审计工作方案》显示,跟踪审计重点关注的内容是灾后重建资金与物资的筹集、分配、管理、使用情况；对省和省以下各级政府投入、社会各界捐赠募集,以及对口支援方委托审计的,用于汶川地震灾后重建的资金与物资,将进行全程跟踪审计。在上述背景下,笔者选择灾后重建资金与物资跟踪审计作为毕业论文的研究方向,目的在于透彻研究跟踪审计在灾后重建工作中发挥的作用,建立健全并积极推行跟踪审计的审计模式。为实现此目的,就有必要对跟踪审计产生的背景,在我国的发展历程和现状,以及如何借鉴国外的先进经验等进行深入地分析,有必要对跟踪审计的内涵、模式、特点、内容、方法、程序等进行深入地研究,只有这样才能建立一套适合我国国情的跟踪审计制度,并对其在灾后重建资金与物资审计工作中的应用进行展望,进而提出有益的建议和意见。本文的主体内容如下：第一部分,灾后重建中实施跟踪审计的必要性及其功能体现。该部分主要从实施跟踪审计的必要性和跟踪审计的“免疫系统”功能两方面来研究。笔者认为对灾后重建资金与物资开展跟踪审计工作、确保资金与物资合理正确有效的运用是非常必要的。通过跟踪审计对灾后重建工作进行客观评价并及时向社会公告,一方面能减少各方因信息不对称产生的矛盾和信任危机,另一方面还能够引导积极、正确的社会舆论,给灾后重建创造公平和谐的环境。此外,审计机关对灾后重建实施跟踪审计,切实履行好自身的社会责任,还能够进一步提升审计机关的良好形象和公信力,促进审计事业的长远发展。同时,跟踪审计作为一种全新的审计模式,必然有其不同于传统审计模式的功能,即“免疫系统”功能。笔者认为,审计“免疫系统”是指审计机关接受人民的委托,依法、独立、专门、主动去预防、揭示和查处问题,促进国家经济社会健康、安全运行,跟踪审计要充分发挥在经济运行中的“免疫系统”功能,这是科学发展观的必然要求,也是审计工作应长期坚持的方向。跟踪审计的“免疫系统”功能体现为它的检测功能、预警功能、保护功能、清除功能和修补功能。第二部分,灾后重建资金与物资跟踪审计的基本内容。该部分主要介绍了灾后重建中跟踪审计的内容如何确定、重点内容是什么、查证关注的三个方面以及查实的结果状况。笔者认为,跟踪审计内容的确定可以围绕着资金与物资项目的筹集、分配、使用、管理这一条主线来进行,而按照这一主线确定的跟踪审计的重点内容有账户管理情况、资金运行情况、支出拨付情况、预算管理情况、配套资金安排情况和核算情况。通过对灾后重建万亿资金的跟踪审计,关注灾后重建资金与物资运用的合理性、效率性和经济性,审计工作人员查实的结果是资金与物资在管理使用过程中存在着许多问题。比如,有的地区灾后重建资金与物资相对存量较多,而有的地区则出现短缺和不足的现象,资金与物资损失浪费,缺乏合理公正的分配,效益发挥不佳,管理不善,不能把最急需的资金和物资送到最急需的地方；公共举报鼓励和激励机制不健全,导致很多问题传达不到上级,引不起足够的重视；出现营私舞弊、重建款物滥用乱用、优待亲友等现象以及暗箱操作、隐瞒、截留、挪用、挤占和倒卖重建资金与物资等问题；审计人员和被审计主体对灾后重建款物跟踪审计意识淡薄,并且缺乏上下级、同级之间的有效沟通和相互监督机制,造成职能部门在内部管理重建款物的时候出现重大疏漏、管理不善等问题；对审计思路和流程重视不够,优化不到位,不能根据灾后重建的进度及时调整和优化审计方法；相关审计人员未能充分认识到灾后重建款物跟踪审计的特殊性；灾后重建款物跟踪审计监管和审计监督的措施和制度不健全等等,并由此提出相应的解决问题的方法和对策。第三部分,灾后重建资金与物资跟踪审计的方法和技巧。作为理论基础,该部分首先介绍了跟踪审计的基本特征、主要原则和基本职能,从而提出跟踪审计的方法、程序、相关技巧及其在实践中的应用。跟踪审计的基本方法有：(1)实施审前调查,突出重点,实现审计的预防职能；(2)实施“全程审计”和综合审计,实现审计的揭露职能；(3)提供被审计单位改进建议,实施整改,实现审计的抵御职能。同时,灾后重建跟踪审计工作中有很多技巧可循,具体归纳起来有以下几点：建立一套有效的信息沟通和约束机制；加强审计统计分析方法的应用；根据适当情况调整和优化审计思路；加强审计监管力度,制定相应的审计监督措施和流程。第四部分,灾后重建资金与物资跟踪审计的效果评价。该部分从跟踪审计效果评价的必要性、跟踪审计效果评价的方法与评价内容、跟踪审计效果评价的指标体系设计、跟踪审计结果的公告制度设计四个方面做了详尽的研究。笔者认为,正是因为对灾后重建跟踪审计的效果进行评价,审计工作人员才得以知道,哪些地方是重要的关注点,哪些环节存在问题,哪些工作需要改进,这样才能做到有的放矢,重建工作才能取得更好的效果,所以对跟踪审计的效果进行评价是十分重要而且必要的。灾后重建资金与物资跟踪审计的效果评价可以从资金与物资投入环节和资金与物资使用环节入手,检查和评价资金与物资投入使用的合理性、效率性和经济性,它包括经济效益、社会效益和环境效益等,而评价指标则分为总体指标和具体指标。另外,笔者认为审计结果公告,就是审计机关把审计和专项调查的结果,除了涉及国家秘密、商业秘密以及其他不对外披露的内容外,全部对社会公告。实行国家审计结果公告制度是民主政治发展的客观要求,随着民主政治的发展,民众对知情权的要求必然提高,把审计作为提高民众知情权的专业手段是国际上的通行做法。第五部分,研究结论和启示。该部分总结了灾后重建中实施跟踪审计的优越性,实践中存在的有待解决的问题以及对经济发展的启示。不同于灾难发生时的抗震救灾工作,灾后重建工作的有效性集中体现在民生设施的完善性和灾区经济发展的可持续性,所以说灾后重建工作更具长期性和持久性。经过审计部门的不断地实践、探索与创新,灾后重建跟踪审计正步入规范化、制度化、科学化的轨道。地震后的灾后重建工作,促进了内需的扩大,刺激了经济的快速复苏,为国民经济增长注入了新的能量与活力,将灾后重建作为促进社会经济发展的机遇,对四川省乃至全国经济的发展具有重大的促进作用。跟踪审计是一种新型的审计模式,笔者研究的跟踪审计是一个全新的领域,这是选题视觉上的一个新颖点。本文通过理论研究—实践总结—理论研究的研究模式,充分发挥国家跟踪审计监督的“免疫系统”功能,深入探讨灾后重建资金与物资跟踪审计的内涵、特点和模式,并通过审计署驻成都特派办在灾后重建工作中实施资金与物资跟踪审计的实践来检验理论与实践的差距,分析总结不足之处,通过这种研究思路进一步完善灾后重建资金与物资跟踪审计工作的效率和效果。
[Abstract]:Tracking audit is one of the four auditing modes of current performance audit in China. It has been gradually carried out and widely used in various audit work in the country for.2009 years. The audit office in Chengdu has taken the post disaster reconstruction tracking audit as the most important, concentrated strength, composed of 17 audit groups, and 7 heavy disaster counties (cities) and some provinces in Wenchuan and other provinces. A total of 195 reconstruction projects were tracked and audited by the competent departments and units. The audit found that there were 15 major problems in the implementation of post disaster reconstruction planning, the management of fund raising and distribution, and the management of project construction, and 1 cases were transferred to the discipline inspection authorities. The procuratorial organs have arrested and prosecuted 2 people, and 11 people have been detained by the public security organs. The report of the report and the 17 phase of the work are 1. The results of the post disaster reconstruction funds and materials tracking audit are very prominent, which provide a strong guarantee for the smooth progress of post disaster reconstruction. The Sichuan provincial government office of the provincial government issued a plan for the post earthquake reconstruction audit of Wenchuan in Sichuan Province, and the focus of tracking audit is after the disaster. Reconstruction of funds and materials, distribution, management and use; investment in the provinces and the following governments at all levels, donations from all walks of life, and audit by counterpart support parties. The funds and materials for the reconstruction of the earthquake after the earthquake in Wenchuan will be tracked through the whole course of audit.
Under the above background, the author chooses the post disaster reconstruction fund and material tracking audit as the research direction of the graduation thesis. The purpose is to thoroughly study the role of tracking audit in the post disaster reconstruction work and to establish a sound and active audit mode of tracking audit. It is necessary to deeply study the connotation, pattern, characteristics, contents, methods and procedures of tracking audit in the course of the development and present situation of our country and how to learn from the advanced experience of foreign countries. Only in this way can we establish a set of tracking audit system suitable for the national conditions of our country and rebuild the funds and things after the disaster. The application of audit work is prospected, and useful suggestions and suggestions are put forward.
The main contents of this article are as follows:
The first part is the necessity and function of tracking audit in post disaster reconstruction. This part mainly studies the necessity of the implementation of tracking audit and the "immune system" function of following up the audit. The author thinks that the following work is carried out to carry out the tracking audit on the reconstruction funds and materials after the disaster, and to ensure the reasonable and effective transportation of funds and materials. It is very necessary to use it. Through the objective evaluation of post disaster reconstruction and timely public announcement through tracking audit, on the one hand, it can reduce the contradiction and trust crisis caused by information asymmetry. On the other hand, it can guide the positive and correct social public opinion and create a fair and harmonious environment for the reconstruction after the disaster. In addition, the audit institution is on the other hand. After the post disaster reconstruction, the following audit can be implemented to fulfill its own social responsibility, and it can further improve the good image and credibility of the audit institutions and promote the long-term development of the audit. At the same time, as a new auditing model, tracking audit is bound to have its function of "immune system", which is different from the mode of "immune system". It means that the audit "immune system" means that the audit institutions accept the people's entrustment, according to the law, independent, special, and take the initiative to prevent, reveal and investigate the problems, promote the state's economic and social health, the safe operation, and the following audit should give full play to the "immune system" function in the economic operation, which is the inevitable requirement and audit of the Scientific Outlook on Development. The "immune system" function of tracking audit is embodied in its detection function, early warning function, protection function, scavenging function and repair function.
The second part, the basic content of the post disaster reconstruction funds and material tracking audit. This part mainly introduces how to determine the content of the tracking audit in post disaster reconstruction, what is the key content, three aspects of checking the attention and the results of the investigation. The author thinks that the determination of the internal capacity of the tracking audit can be around the funds and materials projects. Raising, distributing, using and managing the main line, the key contents of the tracking audit according to this main line include account management, capital operation, expenditure disbursement, budget management, supporting funds arrangement and accounting. Through tracking audit of the reconstruction of trillions of funds after disaster, pay attention to the reconstruction capital after the disaster. The reasonableness, efficiency and economy of the use of gold and materials is the result of the fact that there are many problems in the management and use of funds and materials. For example, there are a large number of funds and materials in some areas, while in some areas, there are shortages and shortages in some areas, and the loss of funds and materials is lacking. Reasonable and fair distribution, poor efficiency, poor management, and inability to send the most urgently needed funds and materials to the most urgently needed places; the public reporting encouragement and incentive mechanism is not sound, which leads to many problems that can not be conveyed to the superior and can not be given enough attention; there is the phenomenon of malpractice, the misuse of rebuilt and property, the phenomenon of relatives and friends and other phenomena, and the dark. Box operation, concealment, interception, misappropriation, embezzlement and resale of funds and materials and other problems; auditors and auditors are weak in tracking and auditing after disaster reconstruction, and lack of upper and lower levels, effective communication and mutual supervision between the same level, resulting in major omissions in the internal management of the reconstruction of money and goods by the functional departments. Problems such as poor management, lack of attention to the thinking and process of audit, inadequate optimization, and timely adjustment and optimization of audit methods according to the progress of post disaster reconstruction; the related auditors failed to fully recognize the particularity of the post disaster reconstruction and property tracking audit; the measures and systems for the post disaster reconstruction and the audit supervision and audit supervision after the disaster. Imperfect and so on, and put forward corresponding solutions and countermeasures.
The third part, the method and skill of post disaster reconstruction fund and material tracking audit. As the theoretical basis, this part first introduces the basic characteristics, main principles and basic functions of tracking audit, and then puts forward the methods, procedures, related skills and application in practice of tracking audit. The basic methods of tracking audit are: (1) implementing pretrial. Investigation, highlight the key points and realize the prevention function of audit; (2) implement the "whole course audit" and comprehensive audit to realize the disclosure function of the audit; (3) provide the improved suggestions for the audited units, implement the rectification and realize the defense function of the audit. At the same time, there are many techniques to follow in the post disaster reconstruction and tracking audit work, and the following points are summed up concretely: Establish a set of effective information communication and constraint mechanism, strengthen the application of audit statistical analysis methods, adjust and optimize the audit ideas according to appropriate circumstances, strengthen audit supervision, and formulate corresponding audit supervision measures and processes.
The fourth part, the evaluation of the effect of post disaster reconstruction funds and material tracking audit. This part is from the necessity of tracking audit effect evaluation, tracking audit effect evaluation method and evaluation content, tracking audit effect evaluation index system design, tracking the audit result of the announcement system design four aspects to do a detailed study. It is precisely because of the evaluation of the effect of post disaster reconstruction tracking audit that the auditors have been able to know which places are important concerns, which are problems and which work needs to be improved so that they can be targeted and rebuilt to achieve better results, so the evaluation of the effect of tracking audit is ten It is important and necessary. The evaluation of the effect of post disaster reconstruction funds and materials tracking audit can start with the link of capital and material input and the use of funds and materials, check and evaluate the rationality, efficiency and economy of the investment and use of funds and materials, including economic benefits, social benefits and environmental benefits, and the evaluation index. In addition, the author believes that the audit results bulletin is the result of audit and special investigation by the audit institutions, all in addition to the state secrets, business secrets and other non disclosure contents, and the implementation of the national audit result announcement system is an objective requirement for the development of democratic politics. With the development of democracy, people's demand for the right to know is bound to improve. Auditing as a professional means to enhance the right to know is a common practice in the world.
The fifth part, the research conclusion and the enlightenment. This part summarizes the advantages of the follow-up audit in the post disaster reconstruction, the problems to be solved in practice and the enlightenment to the economic development. It is different from the disaster relief work during the disaster. The effectiveness of the post disaster reconstruction is embodied in the improvement of the livelihood of the people's livelihood and the economy of the disaster area. The sustainability of the development, so the post disaster reconstruction work is more long-term and lasting. After the continuous practice, exploration and innovation of the audit department, the post disaster reconstruction tracking audit is stepping into a standardized, institutionalized and scientific track. After the earthquake, the post earthquake reconstruction work has promoted the expansion of domestic demand, stimulated the rapid recovery of the economy, as a national. Economic growth has injected new energy and vitality into the economy, and the reconstruction of post disaster as an opportunity to promote social and economic development has a great role in promoting the economic development of Sichuan province and even the whole country.
Tracking audit is a new type of auditing mode. The tracking audit I studied is a new field. This is a new point in the vision of topic selection. This paper is based on theoretical research, practice summary and theoretical research, giving full play to the "immune system" function of state tracking audit supervision, and probing into the reconstruction funds after disaster. With the connotation, characteristics and model of material tracking audit, the gap between theory and practice is tested through the practice of carrying out funds and material tracking audit in the post disaster reconstruction work of the Chengdu special office of the audit office, analyzing and summarizing the shortcomings, and further improving the effectiveness of the post disaster reconstruction fund and material tracking audit. Rate and effect.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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