基于“体检诊断”功能发挥的政府性债务审计体系构建

发布时间：2018-04-01 15:16

  本文选题：政府性债务审计　切入点：体检诊断　出处：《财会通讯》2017年28期

【摘要】：随着国内外环境日益复杂多变,为保证经济和社会的平稳健康运行,我国已连续多次开展政府性债务审计,以摸清债务情况,揭示管理问题和风险隐患,为政策和管理制度完善提供重要依据。本文对相关文献进行了述评,分析了"体检诊断"的概念及特性,探讨了体检诊断、免疫系统和国家治理三个概念之间的关系。在此基础上,建立了"政府性债务审计体系框架",把政府性债务审计阶段划分为"体检诊断"功能发挥的主体阶段与延伸阶段。
[Abstract]:With the increasingly complex and changeable environment at home and abroad, in order to ensure the smooth and healthy operation of economy and society, our country has carried out government debt audit for many times in order to find out the debt situation and reveal the management problems and hidden risks. This paper reviews the relevant literature, analyzes the concept and characteristics of "physical examination diagnosis", and probes into the diagnosis of physical examination. On the basis of this, the framework of government debt audit system is established, which divides the audit stage of government debt into the main stage and extension stage of the function of "medical examination diagnosis".
【作者单位】： 重庆理工大学会计学院;
【基金】：重庆市教委人文社科项目“高校人文社科项目资金绩效评价体系研究”(项目编号:15SKG138)阶段性研究成果
【分类号】：F239.65;F812.5
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本文编号：1696082