公告制下政府审计风险控制的现实问题研究

发布时间：2018-04-13 05:14

本文选题：审计公告 + 政府审计风险　；参考：《湖南大学》2008年硕士论文

【摘要】： 政府审计风险指审计机关在履行审计监督职责过程中,未能充分揭示问题,或作出错误的审计结论,导致审计机关遭受损失或造成社会不良影响的可能性。由此产生的后果除了直接的经济损失外,还表现为国家审计机关名誉的损害,严重的甚至影响到政府的诚信以及社会局势的稳定。长期以来,政府审计风险并未得到应有的重视,而事实上,政府审计不但存在风险,而且随着审计公告制的实施,政府审计风险正呈现不断扩大的趋势。因此,研究政府审计风险的控制问题对建设民主、廉洁的政府具有重要的理论价值和现实意义。文章对政府审计风险、审计公告制度等的相关问题进行了总结性的理论概述,对不同审计公告模式下政府审计风险的控制进行对比分析。通过借鉴各国不同审计模式,指出了我国政府审计风险在公告制下存在的主要问题,并根据问题提出了相应的政策建议,以完善我国现有的政府审计公告制度,降低审计风险。本文的研究价值和创新之处在于:较为全面地分析了控制政府审计风险的措施,完整地论述了审计质量控制体系的建立,具有一定的指导性和可操作性。
[Abstract]:Government audit risk refers to the auditing organ in the process of performance audit, failed to fully reveal the problem or make the audit conclusion wrong, leading to the possibility of loss or audit organs causing adverse effects in society. In addition to the direct consequences of economic losses, but also damage the reputation of the national audit authority, serious and even influence the government credit and social stability. For a long time, the government audit risk did not receive due attention, in fact, not only the existence of government audit risk, and with the implementation of the audit announcement system of government audit risk is in a growing trend. Therefore, the research of government audit risk control issues for the construction of democracy, has an important theoretical value and practical significance of clean government.
The article on the government audit risk, summarizes the theoretical overview of the issues related to the audit announcement system, control of government audit risk under the audit announcement in different mode were analyzed. By using different audit mode, points out the main problems existing in the announcement system of government audit risks, and puts forward the corresponding policy suggestions according to the problems, in order to improve our existing government audit announcement system, reduce the audit risk. The value of this research are as follows: a comprehensive analysis of government audit risk control measures, completely discusses the establishment of audit quality control system, has certain guidance and maneuverability.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】