营口市审计局审计风险防范研究

发布时间：2018-02-06 07:25

本文关键词： 审计风险成因防范研究　出处：《大连理工大学》2008年硕士论文　论文类型：学位论文

【摘要】： 国家审计是一个国家民主法制发展的产物,也是民主法制进程的标志,又是推动民主法制建设的工具,而不仅仅是对财政财务的监督。审计是站在人民大众、站在纳税人的角度,对政府行为进行监督,所以一个重要原则是公开透明。审计报告公开后,不仅仅是促进被审计单位加强管理,更是传递一个信息:用人民大众的钱,最后要对老百姓有一个交待。原中华人民共和国审计署审计长李金华曾说过“审计是一把双刃剑。实行公告后,要是我们的审计质量出了问题,审计机关是要公开检讨的,要承担责任的。所以,对我们是一个很大的压力,但也有个好处,有助于提高审计质量。审计人员必须对每句话都得负责。”可见,审计风险非常客观的摆在我们8万审计工作者面前。随着市场经济的发展,审计外部环境趋于多样化和复杂化,加之一些利益因素的诱导,各种随之而来的违法违纪事件越来越多,审计面对的风险也进一步加大。由此可见,切实加强对我国政府审计风险的研究,采取各种有效措施来防范和化解政府审计风险,对于我国经济和社会发展有着重大的影响。本文综合运用了理论和实践两者相结合的研究方法。首先介绍了研究审计风险防范的意义、国内外目前对该问题的研究情况,并对审计风险的理论基础进行阐述;然后对营口市审计局风险管理现状进行了全面的论述、并进行了优劣分析、指出审计风险防范的不足和缺陷;最后结合营口市审计局审计风险管理的现状,对传统审计风险模型进行了分析和总结,创建了适合本审计机关的风险防范模型,对现实意义进行论证,提出完善的建议和保障制度。
[Abstract]:National audit is a product of the development of national democracy and legal system, but also a symbol of democracy and legal system, and promote the construction of democracy and legal system, not only to the financial supervision and financial audit. Standing on the masses of the people, from the perspective of taxpayers, to supervise the government behavior, so an important principle is open and transparent. The audit report is not only to promote the public, strengthened the management audit unit, it is the transmission of a message: with the money of the people, and finally to give the people an account. The former People's Republic of China auditor general Li Jinhua said "the audit is a double-edged sword. After bulletin, if the quality of our audit out of the question, the auditing organ is to review publicly, to take responsibility. So, we are under a lot of pressure, but it is good to help improve the quality of audit. The audit staff must be on Every sentence must be responsible. Therefore, the audit risk is objective in front of 80 thousand auditors. With the development of market economy, the external environment audit tends to be diversified and complex, and induce some interest factors, illegal events with more and more risk, the audit also face further increase. Thus and to strengthen the Research of the audit risk of our government, take effective measures to prevent and resolve the government audit risk has a significant impact on China's economic and social development.
This paper uses the research method of the combination of theory and practice. First introduced the research significance of audit risk prevention, at home and abroad to study the issue, and the theoretical basis of audit risk are elaborated; then the Yingkou Municipal Audit Bureau of risk management are described and the advantages and disadvantages analysis pointed out that the lack and shortage of audit risk; finally, combined with the status quo of Yingkou City Audit Bureau of audit risk management, the traditional audit risk model are analyzed and summarized, to create suitable risk model of the auditing organ, to demonstrate the practical significance, and puts forward some suggestions and improve the security system.

【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.227

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