中央企业腐败预防的国家审计监督研究

发布时间：2018-05-16 12:16

本文选题：中央企业 + 腐败预防　；参考：《浙江工商大学》2017年硕士论文

【摘要】：长期以来,审计监督凭借其独特的专业能力,成为推动反腐的"先行棋",中共十八大以来,中央政府高度重视巡视工作,揭露出一些中央企业存在的腐败问题,在前几轮对中央企业的巡视中,"审计先行、巡视跟进"的思路也已初露端倪。如今预防腐败是国家审计不可推诿的重要责任之一,因此审计职能也要从"助推"反腐逐渐发展为"预防"腐败。为此,笔者从国家审计监督的角度出发,对预防中央企业的腐败问题进行了有关研究。首先,本文以博弈理论和腐败预防理论为理论依据,阐述了国家审计对中央企业预防腐败的意义。通过对国家审计署2010年至2016年公布的对中央企业的审计结果公告和已经披露的中央企业腐败事件为基础,描述了当前中央企业腐败的特征及其具体表现形式。并分析中央企业引起腐败的原因,重点是中央企业内部审计和内部控制制度中所存在的腐败机会。其次,分析了现阶段国家审计在预防中央企业腐败时,在指导内部审计、监督检查内部控制以及监督和报告审计整改情况时的一些现状及难点。再次,根据巡视组对中国石油天然气集团的巡视报告和已经披露的中石油腐败窝案为基础,描述了中石油的腐败表现形式。并对审计署发布的六份关于中石油的审计结果公告进行分析,总结出中石油屡审屡犯的内部控制问题,这些问题也正好与中石油的腐败表现形式相对应。同时在此过程中发现中石油内部审计所存在的不足。最后,根据以上研究,从三个方面提出国家审计对预防中央企业腐败的对策建议,分别是:国家审计对中央企业内部控制的监督、国家审计对中央企业内部审计的指导、国家审计结果的整改。
[Abstract]:For a long time, audit supervision, with its unique professional ability, has become a "first game" in promoting anti-corruption. Since the 18th CPC National Congress, the central government has attached great importance to the inspection work, exposing corruption problems existing in some central enterprises. In the previous rounds of inspection of central enterprises, the idea of "audit first, inspection follow-up" has also begun to emerge. Nowadays, the prevention of corruption is one of the important responsibilities of national audit, so the audit function should gradually develop from "promoting" anti-corruption to "preventing" corruption. Therefore, the author studies the prevention of corruption in central enterprises from the point of view of state audit supervision. Firstly, based on game theory and corruption prevention theory, this paper expounds the significance of state audit to the prevention of corruption in central enterprises. Based on the announcement of the audit results of the central enterprises published by the State Audit Office from 2010 to 2016 and the reported corruption incidents of the central enterprises, this paper describes the characteristics and concrete forms of the corruption of the central enterprises at present. It also analyzes the causes of corruption in central enterprises, focusing on the opportunities of corruption in the internal audit and internal control system of central enterprises. Secondly, this paper analyzes the current situation and difficulties of state audit in preventing corruption in central enterprises, guiding internal audit, supervising and checking internal control, and supervising and reporting the situation of audit rectification. Thirdly, based on the inspection report of CNPC and the reported corruption case of CNPC, the paper describes the manifestation of CNPC corruption. And through the analysis of six audit results announcements issued by CNPC, this paper sums up the internal control problems of PetroChina's repeated trial and error, and these problems correspond to the corrupt forms of PetroChina. At the same time in this process found that PetroChina internal audit deficiencies. Finally, according to the above study, the paper puts forward the countermeasures and suggestions of the state audit to prevent the corruption of the central enterprise from three aspects: the supervision of the central enterprise internal control by the state audit, the guidance of the state audit to the central enterprise internal audit. Rectification of the results of state audits.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.1;F239.44

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