国家审计报告制度的现状透视及完善对策

发布时间：2019-06-06 01:16

【摘要】：“审计风暴”产生了震撼，也带给我们许多的思考和启示。随着“审计风暴”的震撼出场，聚焦“审计风暴”带来了一系列相关问题的大规模争论和共鸣，就审计结果公告因“审计风暴”而引起的相关实践方面的缺失问题展开讨论。国家审计报告制度对于满足公众对审计信息的迫切需求，提高审计服务质量，促进依法治国都具有十分重大的现实意义。本文在总结有关文献研究的基础上，通过分析国家审计的本质和特征，从国家审计报告制度的现状及存在问题为导向，分析问题成因，从而更准确定位国家审计报告制度，，提出完善其整体运行框架的对策，最后得出相关制度安排协同建设的政策建议。围绕“谁来做”和“为谁做”——国家审计报告制度的执行主体及服务对象内容的界定，“为何这样做”——国家审计报告制度现状问题剖析，“应该做什么”——国家审计报告制度的定位，“应该怎样做”——国家审计报告制度的完善实施框架，展开详细论述。本文提出国家审计报告制度的运行框架由执行机制、规则体系构成，而核心环节的构建与优化执行是保证国家审计报告制度运行的关键，具体措施则包括：确立报告制度运行的法律依据及操作标准，建立审计报告质量监控机制，建立审计信息反馈机制，完善审计结果公告制度，建立问责机制及责任追究制度以及配套制度的跟进。
[Abstract]:Audit storm has produced shock, but also brought us a lot of thinking and enlightenment. With the shock of the audit storm, focusing on the audit storm has brought about a series of large-scale debates and resonations on a series of related issues, and discusses the lack of relevant practice caused by the audit results announcement. The national audit report system is of great practical significance to meet the urgent needs of the public for audit information, improve the quality of audit services and promote the rule of law. On the basis of summing up the relevant literature research, this paper analyzes the causes of the problems from the perspective of the present situation and existing problems of the national audit report system by analyzing the essence and characteristics of the national audit report system, so as to locate the national audit report system more accurately. The countermeasures to improve its overall operating framework are put forward, and finally, the policy suggestions on the coordinated construction of relevant institutional arrangements are obtained. Focusing on the definition of "who will do it" and "for whom"-the definition of the executive subject and the object of service of the national audit report system, and the analysis of the present situation of the national audit report system, "what should be done"-the orientation of the national audit report system, "how to do"-the perfect implementation framework of the national audit report system, and discusses in detail. This paper puts forward that the operational framework of the national audit report system is composed of the implementation mechanism and the rule system, and the construction and optimal implementation of the core links is the key to ensure the operation of the national audit report system. The specific measures include: establishing the legal basis and operating standards for the operation of the reporting system, establishing the quality control mechanism of audit reports, establishing the feedback mechanism of audit information, and perfecting the announcement system of audit results. Establish accountability mechanism and accountability system as well as supporting system follow-up.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22

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