政府投资建设项目跟踪审计研究
发布时间：2018-07-29 18:41
【摘要】：随着我国经济社会的快速发展,政府投资和以政府投资为主的建设项目数量越来越多,财政资金的投入也越来越大,事后审计已经很难适应当前的新环境。将事后审计向注重全过程控制的跟踪审计转变,是审计人员在近些年的实际工作中总结探索的一种有效的组织方式,是审计方式方法的一种创新。鉴于此,有必要对跟踪审计进行研究。本文探讨了政府投资建设项目跟踪审计的相关理论,介绍了事后审计方法的局限性和跟踪审计的特点,研究了目前国内外跟踪审计的现状,并且阐述了跟踪审计在政府投资建设项目各环节的应用。本文根据笔者多年在审计机关从事建设项目审计的经验,以S市城镇保障性安居工程跟踪审计为例进行研究,探讨了目前建设项目跟踪审计存在的问题,在此基础上提出了一些对策建议。本文拟通过论文写作,力图在理论与实践的结合上,对我国跟踪审计进行深入的探讨,这既是对自己的学习和工作进行的一次系统总结,也同时给审计同行们提供一些借鉴和参考,在一定程度上服务于我国的跟踪审计。
[Abstract]:With the rapid development of our country's economy and society, the number of government investment and the construction projects mainly invested by the government are more and more, and the investment of financial funds is becoming larger and larger. It is difficult to adapt to the new environment after the audit. It is an effective organization and innovation for auditors to change after audit to follow up audit which pays attention to the whole process control in the practical work of recent years. In view of this, it is necessary to study the tracking audit. This paper discusses the relevant theories of tracking audit of government investment and construction projects, introduces the limitation of the method of post audit and the characteristics of tracking audit, and studies the present situation of tracking audit at home and abroad. And elaborated the track audit in the government investment construction project each link application. Based on the author's experience in auditing construction projects in the auditing institutions for many years, this paper studies the problems existing in the tracking audit of construction projects in S City, taking the tracking audit of the supported residential projects in cities and towns as an example. On this basis, some countermeasures and suggestions are put forward. This paper tries to combine the theory with practice, which is a systematic summary of my own study and work. At the same time, it also provides some reference and reference to audit peers, to a certain extent, to serve the tracking audit in our country.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.63
，
本文编号：2153642
[Abstract]:With the rapid development of our country's economy and society, the number of government investment and the construction projects mainly invested by the government are more and more, and the investment of financial funds is becoming larger and larger. It is difficult to adapt to the new environment after the audit. It is an effective organization and innovation for auditors to change after audit to follow up audit which pays attention to the whole process control in the practical work of recent years. In view of this, it is necessary to study the tracking audit. This paper discusses the relevant theories of tracking audit of government investment and construction projects, introduces the limitation of the method of post audit and the characteristics of tracking audit, and studies the present situation of tracking audit at home and abroad. And elaborated the track audit in the government investment construction project each link application. Based on the author's experience in auditing construction projects in the auditing institutions for many years, this paper studies the problems existing in the tracking audit of construction projects in S City, taking the tracking audit of the supported residential projects in cities and towns as an example. On this basis, some countermeasures and suggestions are put forward. This paper tries to combine the theory with practice, which is a systematic summary of my own study and work. At the same time, it also provides some reference and reference to audit peers, to a certain extent, to serve the tracking audit in our country.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.63
，
本文编号：2153642
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