预算执行审计转型研究

发布时间：2019-04-07 20:44

【摘要】：随着我国社会主义民主政治的不断推进、经济财政体制改革的逐步深入,社会经济的的快速发展,审计工作在我国不断深入开展,其影响程度不断扩大,社会对具有经济监督职能的审计也提出了越来越高的期望和要求,而作为国家审计永恒主题的财政预算执行审计也因此受到社会公众的日益关注和重视。财政预算执行审计是审计机关的基本职能,自实施以来,一直都在维护国家财经法纪、治理市场经济秩序和调整财政资金结构等方面发挥着积极的作用,也取得了一定成绩。然而,现阶段我国的预算执行审计正处在一个关键的时期,当前以建立公共财政框架为目标、以支出改革为核心的财政预算管理改革正逐步深入,以加强人大立法监督、还治于民的民主法治进程不断推进,以保障人民权益、让改革开发成果惠及全体人民的国家政策价值取向日趋明显,在此背景下,如何更好地适应审计环境变化带来的挑战,无疑是对审计机关预算执行审计转型提出的新要求。现行预算执行审计,由于受到体制、法律、政策、监督体系等不科学、不完善因素的影响,预算执行审计在审计职能作用发挥、审计范围、审计结果时效性、组织方式、审计资源、审计手段等方面都面临着一些亟待解决的困难和问题,存在一些局限性,审计机关如何满足自身发展要求,克服现行预算执行审计的局限性,实现预算执行审计转型发展,对于提高预算执行审计的效能,推动公共财政体制改革和民主政治体制改革,保障社会和谐发展具有重要意义。本文研究主要目的是对预算执行审计转型进行系统讨论研究,以预算管理、民主政治相关理论为出发点,对政府审计基本理论、绩效审计理论、人大监督制度做重点分析,并固化数年来预算执行审计的实践成果,提出预算执行审计转型的理论依据。本文研究现行预算执行审计的局限性,对预算执行审计实践中存在的问题和难点进行详细的阐述,从体制、法律、政策、监督体系等方面分析存在问题的原因,针对预算执行审计环境的变化和自身发展要求,提出预算执行审计转型的必然性,在借鉴国外绩效审计监督经验的基础上,结合我国预算管理的实际,提出预算执行审计转型的方向与体制、目标、范围、手段等方面的内容,实现理论与实践的紧密结合,推动预算执行审计的转型发展,并对与预算执行审计转型配套的体制、政策进行研究,提出改革和完善的建议。
[Abstract]:With the continuous advancement of socialist democratic politics in China, the gradual deepening of economic and financial system reform, the rapid development of social economy, the audit work has been carried out in China, and its influence has been expanded. The society also put forward more and more high expectations and requirements for the audit with economic supervision function, and the budget execution audit, which is the eternal theme of the national audit, has been paid more and more attention by the public. Budget execution audit is the basic function of audit institutions. Since its implementation, it has been playing an active role in maintaining the national financial law and discipline, governing the order of market economy and adjusting the structure of financial funds, and has also made certain achievements. However, at the present stage, our country's budget execution audit is in a critical period. At present, the reform of fiscal budget management, which aims at establishing a public financial framework and takes expenditure reform as the core, is gradually deepening in order to strengthen the legislative supervision of the people's Congress. The process of democratic rule of law, which is also governed by the people, continues to advance in order to safeguard the rights and interests of the people and make the value orientation of national policies that benefit all the people from the fruits of reform and development become increasingly evident. In this context, how to better adapt to the challenges posed by changes in the auditing environment? There is no doubt that the audit institution budget implementation audit transformation put forward a new request. The current budget execution audit is influenced by unscientific and imperfect factors such as system, law, policy, supervision system and so on. Budget execution audit plays an important role in the audit function, audit scope, timeliness of audit results, organization mode, etc. Audit resources, audit means and other aspects are faced with some difficulties and problems that need to be solved urgently, there are some limitations, how to meet the requirements of their own development, and how to overcome the limitations of the current budget execution audit, It is of great significance to realize the transformation and development of budget execution audit, to improve the efficiency of budget execution audit, to promote the reform of public finance system and democratic political system, and to guarantee the harmonious development of society. The main purpose of this paper is to systematically discuss and study the transformation of budget execution audit, focusing on the basic theory of government audit, the theory of performance audit and the supervision system of the people's Congress, based on the theories of budget management and democratic politics. And solidify the practice achievement of budget execution audit for several years, put forward the theoretical basis of budget execution audit transformation. This paper studies the limitations of current budget execution audit, expounds the problems and difficulties existing in the practice of budget execution audit in detail, and analyzes the causes of the problems from the aspects of system, law, policy, supervision system, and so on. In view of the changes in the environment of budget execution audit and the requirements of its own development, this paper puts forward the inevitability of the transformation of budget execution audit. On the basis of drawing lessons from the experience of foreign performance audit supervision, and combining with the reality of budget management in China, Put forward the direction and system, goal, scope and means of budget execution audit transformation, realize the close combination of theory and practice, promote the transformation and development of budget execution audit, and support the system of budget execution audit transformation. The policy carries on the research, puts forward the reform and the consummation suggestion.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.65

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