基于宁波实践的民生审计研究

发布时间：2019-01-02 10:03

【摘要】：近年来，我国各级审计机关日渐重视对涉及民生各类专项资金的审计，加强纠正资金管理过程中存在问题的力度，有效促进了各项涉民资金的规范、安全运行和各项惠民政策的贯彻落实。但从整体来看，民生审计的力度还不够，仍存在许多制约因素，例如民生审计的创新理念不够，涉及领域不广、使用方法不多等等，这些都影响了民生审计的发展。对宁波实践的民生审计进行研究，具有重大的理论价值和显著地实践意义。在理论上有助于对深化民生内涵的认识，完善民生审计的理论体系，推动民生审计的深远发展；在实践上有助于更好地解决民生问题以及强化政府审计功能提供积极的经验借鉴，进而使审计服务于更最广大的人民群众，充分发挥民生资金和民生项目的经济和社会效益。对宁波民生审计的研究在当前更有明显的现实意义，基于保障和维护民生，对提高政府执政能力、实现科学发展和人本化的发展理念、构建和谐社会，都具有十分重要的作用。本文研究内容主要包括民生审计动因、民生审计内涵和分类、宁波开展民生审计内容以及民生审计管理模式等方面的内容。通过分析民生审计的产生政治动因、经济动因、社会动因和政府治理动因，阐述民生审计产生的动因。重点从生计、生活、权益、廉政和公平公正五个层次阐释民生的内涵，从而带出民生审计定义、内涵和基于这五个层次的分类。结合宁波市开展的民生审计项目，例举五个方面开展的五个案例，，从审计背景、项目开展的基本情况、项目的成效和经验，系统总结宁波民生审计实践中的主要做法和经验。从审计的理念、目标、组织、管理、运作和技术等几个方面具有的特色总结出宁波民生审计的模式。提炼宁波民生审计的经验和启示，根据宁波民生审计实践，提出民生审计需要从健全法规体系，制定评价标准体系，改革国家财政预算管理体制以及培养高素质的审计人员着手，进一步完善民生审计。
[Abstract]:In recent years, the audit institutions at all levels in our country have paid more and more attention to the audit of all kinds of special funds related to people's livelihood, strengthened the efforts to correct the problems existing in the process of fund management, and effectively promoted the standardization of all kinds of funds involved in the people's livelihood. Safe operation and implementation of various policies for the benefit of the people. However, from the overall point of view, the strength of people's livelihood audit is not enough, there are still many constraints, such as insufficient innovative concept of people's livelihood audit, involving not a wide range of fields, the use of methods, and so on, which affect the development of people's livelihood audit. It is of great theoretical value and significant practical significance to study the people's livelihood audit practice in Ningbo. Theoretically, it helps to deepen the understanding of the connotation of people's livelihood, perfect the theoretical system of the audit of people's livelihood, and promote the far-reaching development of the audit of people's livelihood; In practice, it is helpful to solve people's livelihood problems better and strengthen the government audit function to provide positive experience and reference, so that audit can serve the masses of the people and give full play to the economic and social benefits of people's livelihood funds and livelihood projects. The research on Ningbo people's livelihood audit has more obvious practical significance at present. Based on the guarantee and maintenance of the people's livelihood, it plays an important role in improving the government's governing ability, realizing the scientific development and humanization of the development concept, and building a harmonious society. This paper mainly includes the reasons of people's livelihood audit, the connotation and classification of people's livelihood audit, the content of Ningbo's livelihood audit and the management mode of people's livelihood audit. Based on the analysis of the political, economic, social and government governance reasons of the people's livelihood audit, this paper expounds the causes of the people's livelihood audit. This paper focuses on explaining the connotation of people's livelihood from five levels: livelihood, life, rights and interests, clean government and fairness and justice, so as to bring out the definition, connotation and classification of people's livelihood audit based on these five levels. Combined with the people's livelihood audit project carried out in Ningbo, five cases in five aspects are cited, including the audit background, the basic situation of the project, the effectiveness and experience of the project, and the main practices and experiences of Ningbo people's livelihood audit practice. This paper summarizes the audit mode of Ningbo people's livelihood from the aspects of audit idea, goal, organization, management, operation and technology. Abstract the experience and inspiration of Ningbo people's livelihood audit, according to the practice of Ningbo people's livelihood audit, put forward that people's livelihood audit needs to perfect the legal system, formulate the evaluation standard system, Reform the state budget management system and train high quality auditors to further improve people's livelihood audit.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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