政府固定资产投资审计分析研究

发布时间：2018-05-17 08:23

本文选题：固定资产投资审计 + 问题　；参考：《西南交通大学》2007年硕士论文

【摘要】： 随着我国经济的飞速增长和投资力度的不断加大，固定资产投资审计作为审计分支中的重要组成部分所起的作用也日益增强。固定资产投资审计是指审计机关依据国家法律、法规和政策规定，对固定资产投资项目财务收支真实、合法、效益的监督行为。它是国家对固定资产投资活动实行监控的一种重要手段。本文研究在新环境下固定资产投资审计所面临的问题及对策，以及固定资产投资审计未来的发展方向。本文第一章首先介绍了固定资产投资审计的概念和国内外学者对固定资产投资审计的理论研究现状，然后对搞好固定资产投资审计的作用和意义进行了阐述，并对本论文的研究路线、方法和创新点进行了分析。其次在第二章着重介绍了固定资产投资审计所包含的内容以及审计的主要方法分类。在第三章中，先是对我国固定资产投资审计的发展历程进行简单的分析，然后引用云南省、四川省、广西省审计厅相关案例，分析固定资产投资审计所面临的问题及其原因，并针对这些问题提出了相应的解决办法和对策。最后一章根据我国现在经济发展的速度和投资体制的现状，对未来固定资产投资审计的发展方向做了简单的阐述：一是创新固定资产投资审计理念：二是创新固定资产投资审计方法；三是探索固定资产投资效益审计理论。
[Abstract]:With the rapid growth of Chinese economy and the increasing of investment, the audit of fixed assets investment as an important part of the audit branch is playing an increasingly important role. The audit of fixed assets investment refers to the supervision of the financial revenue and expenditure of fixed assets investment projects according to the laws, regulations and policies of the state. It is an important means for the state to monitor fixed assets investment activities. This paper studies the problems and countermeasures of fixed assets investment audit under the new environment, and the future development direction of fixed assets investment audit. The first chapter of this paper introduces the concept of fixed assets investment audit and the current situation of theoretical research on fixed assets investment audit by domestic and foreign scholars, and then expounds the role and significance of doing a good job of fixed assets investment audit. The research route, method and innovation of this paper are analyzed. The second chapter mainly introduces the contents of fixed assets investment audit and the classification of audit methods. In the third chapter, the author analyzes the development course of fixed asset investment audit in China, and then analyzes the problems and causes of fixed asset investment audit by citing relevant cases from the auditing offices of Yunnan, Sichuan and Guangxi provinces. And put forward the corresponding solution and countermeasure in view of these problems. In the last chapter, according to the speed of our country's economic development and the current situation of our investment system, The development direction of fixed asset investment audit in the future is simply expounded: first, innovation of fixed assets investment audit concept; second, innovation of fixed assets investment audit method; third, exploration of fixed assets investment benefit audit theory.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.63

【引证文献】