我国国家审计定位与改革研究

发布时间：2018-04-11 09:31

本文选题：国家审计 + 国家审计本质　；参考：《北京交通大学》2008年硕士论文

【摘要】： 国家审计是基于加强经济监督的需要而产生的,其基本职能在于监督、评价和鉴证。关于国家审计本质的研究,是随着社会、国家和民众对国家审计功能与作用认识的深化而不断发展的,在我国现代国家审计的本质具体来说就是民主和法制的工具。国家审计目标在整个国家审计理论体系中居于核心地位,它是研究国家审计的专业胜任能力、独立性、审计规范和审计报告的基础,国家审计目标是国家审计实践行为的预期效果与最终方向,可分为国家审计总目标和国家审计具体目标。独立性是国家审计的灵魂,审计质量是国家审计执业的生命。本文研究采用主要采用规范研究的方法。首先从历史的角度对国家审计发展的历程进行了回顾和探析,在此基础上通过剖析国家审计的本质、国家审计的目的及国家审计的职能各方面,说明国家审计的核心特征。其次,对审计的灵魂——国家审计独立性进行了研究,并对我国国家审计独立性的定位提出了自己的观点。再次则遵循重要性原则对国家审计的重要方面包括国家审计规范体系、国家审计质量控制和国家审计报告等方面进行了的研究,在上述研究基础上对我国国家审计的定位提出了自己的观点。对国家审计改革的途径探讨提出了建议,最后总结全文得出结论。
[Abstract]:State audit is based on the need to strengthen economic supervision, its basic functions are supervision, evaluation and authentication.The research on the nature of state audit develops continuously with the deepening of the understanding of the function and function of state audit by the society, the state and the public. In our country, the essence of modern state audit is specifically the tool of democracy and legal system.The goal of national audit occupies the core position in the whole system of national audit theory. It is the basis of studying the professional competence, independence, audit norm and audit report of national audit.The goal of national audit is the expected effect and final direction of the practice of national audit, which can be divided into the general objective of national audit and the specific goal of national audit.Independence is the soul of state audit, and audit quality is the life of state audit practice.This paper mainly adopts the method of normative research.Firstly, this paper reviews and analyzes the course of the development of national audit from the historical point of view. On this basis, it explains the core characteristics of the state audit by analyzing the essence of the state audit, the purpose of the state audit and all aspects of the function of the state audit.Secondly, this paper studies the soul of audit-the independence of state audit, and puts forward its own views on the orientation of the independence of national audit in our country.Thirdly, according to the principle of importance, the author studies the important aspects of national audit, including the normative system of national audit, the quality control of national audit and the national audit report.On the basis of the above research, the author puts forward his own views on the orientation of China's national audit.This paper puts forward some suggestions on the reform of national audit, and finally concludes the full text.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.44

【引证文献】