主体功能区建设中审计的角色和作用分析

发布时间：2018-04-24 17:03

本文选题：主体功能区 + 审计　；参考：《审计研究》2010年06期

【摘要】：推进形成主体功能区对推动产业结构调整,促进国民经济可持续发展具有重要意义。本文在阐述主体功能区内涵和全国主体功能区规划主要精神的基础上,提出了审计在主体功能区建设中的角色应定位在鉴证评价、真实合规性审计、绩效审计、推动制度建设四个方面。并结合审计和专项审计调查各自的特点和优势,提出了审计机关可在党政领导干部经济责任审计、农业审计、资源审计、环境审计、专项审计调查等项目中找准着力点,发挥作用。同时,指出了四类区域的划分、转变经济发展方式、财政税收政策、产业政策、投资政策、土地政策、环境保护政策、对地方政府的激励和约束等八个审计需要重点关注的事项,旨在推动主体功能区建设的各项政策措施相互协调和有机结合,发挥好审计的"免疫系统"功能。
[Abstract]:It is of great significance to promote the adjustment of industrial structure and promote the sustainable development of national economy. On the basis of expounding the connotation of the main function area and the main spirit of the planning of the main function area in China, this paper puts forward that the role of audit in the construction of the main function area should be located in the authentication evaluation, the true compliance audit, the performance audit. Promote the construction of the system in four areas. Combined with the respective characteristics and advantages of audit and special audit investigation, it is put forward that audit institutions can find the right points in the economic responsibility audit, agricultural audit, resource audit, environmental audit, special audit investigation and other projects of the leading cadres of the party and government. Play a role. At the same time, it points out the division of four types of regions, the transformation of economic development mode, fiscal and tax policies, industrial policies, investment policies, land policies, environmental protection policies, In order to promote the coordination and organic combination of various policies and measures in the construction of the main function areas, the eight issues of local government incentive and restraint should be paid attention to, and the function of "immune system" of audit should be well developed.
【作者单位】：审计署财政审计司;
【分类号】：F239.22

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