地方政府审计机关统一管理初探

发布时间：2018-06-23 06:51

本文选题：审计机关 + 弊端　；参考：《南京农业大学》2015年硕士论文

【摘要】：政府审计是由政府审计机关代表国家,依照相关法律法规对属于政府审计范畴内的被审计对象进行独立审计的行为,检查被审计单位的会计资料以及其他与财政收支、财务收支有关的资料和资产并做出审计评价。政府审计的本质是对经济活动的履行情况进行监督,旨在依据审计规范和客观事实进行审计,全面揭露问题,促进经济发展和反腐倡廉,谋求社会公共利益。审计体制是国家审计的运行机制,是审计机关的设置、法律地位、隶属关系、职责权限等方面的体系结构和制度的总称。审计体制没有好坏之分,只要适应国情,就是有效的。我国现行的审计体制在80年代初期形成,建立之时,满足当时的政治经济和社会发展要求,具有一定的优越性。但随着时代和环境的发展,审计体制暴露出的缺陷和不足越来越多,对审计体制的改革已势在必行。本文选取地方政府审计体制为研究对象,通过理论借鉴和实例论证了地方政府审计体制运行过程中存在的缺陷,其中包括独立性差、发现违规违纪问题不能深入调查、未充分揭露地方问题等,对审计机关履行职责产生了一定影响。为解决这些问题,本文提出了地方政府审计机关实行统一管理的改革观点,并从机构设置、人事编制管理、经费管理等方面作了具体分析。本文的探讨,期望能给正在进行的地方政府审计机关统一管理的试点工作以一定的参考。
[Abstract]:Government audit is the act of independent audit by government audit institutions on behalf of the state, and in accordance with relevant laws and regulations, to inspect the accounting information of the audited units and other financial revenues and expenditures, Financial income and expenditure related information and assets and audit evaluation. The essence of government audit is to supervise the performance of economic activities, to audit according to auditing norms and objective facts, to expose problems in an all-round way, to promote economic development, to combat corruption and to seek public interests. The audit system is the operating mechanism of the national audit, and the general name of the system structure and system of the audit institution in the aspects of setting up, legal status, subordinate relation, responsibility and authority, etc. Audit system is not good or bad, as long as adapt to national conditions, is effective. The current audit system of our country was formed in the early 1980s, when it was established, it met the demands of political economy and social development at that time, and had certain superiority. However, with the development of the times and environment, more and more defects and deficiencies are exposed in the audit system, so it is imperative to reform the audit system. This paper selects the local government audit system as the research object, and proves the defects in the operation of the local government audit system through theoretical reference and examples, including poor independence, found that violations of discipline can not be thoroughly investigated. Inadequate exposure of local issues, such as audit institutions to perform their duties have a certain impact. In order to solve these problems, this paper puts forward the reform viewpoint of unified management of local government audit institutions, and makes a concrete analysis from the aspects of organization setup, personnel establishment management, funds management, and so on. The discussion of this paper is expected to give some reference to the pilot work of unified management of local government audit institutions.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.222

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