重大突发公共事件跟踪审计研究

发布时间：2018-06-25 08:27

本文选题：重大公共突发事件 + 应急物资跟踪审计　；参考：《山西财经大学》2014年硕士论文

【摘要】：从自然的角度来看，我国幅员辽阔，地理条件复杂，发生的自然灾害等级高、强度大，种类多，频度高，灾情严重，人财损失惨重。2013年4月20日爆发的四川雅安地震给当地的人民群众生命财产造成了严重的损失。从社会的角度来看，我国目前正处于经济社会发展的关键转型时期，在这个时期社会矛盾以及人民内部矛盾都比较激烈，如果处置失当，可能就会出现严重的社会危机。所以不论是从自然角度还是从社会角度，我们都应当对公共突发事件给予很高的关注。审计机关对公共突发事件进行跟踪审计，既是审计机关回应爱心的重要举措，更是审计机关的一项法定责任和历史责任。不仅要通过跟踪审计实现审计的监督功能，查处问题并提请相关被审计单位进行相应的整改，更要实现跟踪审计的服务功能，服务于灾区人民群众，服务于国家社会经济的发展，推动实现国家良好治理。本文主要采用案例研究法，，以汶川地震的应急物资跟踪审计和恢复重建跟踪审计为背景。首先介绍了跟踪审计的理论体系，包括以“受托经济责任”为本质内涵延伸出的跟踪审计的含义、跟踪审计区别于传统“事后审计”的特点、跟踪审计对审计“免疫系统”的功能体现、重大突发公共事件跟踪审计的审计重点和审计程序，然后论述了目前重大突发公共事件跟踪审计的现状、实施过程中存在的一些问题以及针对这些问题提出的一些完善措施。最后针对汶川地震跟踪审计这个成功典型的案例，阐述了此次跟踪审计的积极作用以及经验教训，对于推动重大突发事件跟踪审计的深远发展具有积极的现实意义。本文的创新点是以汶川地震跟踪审计这个成功典型案例为背景，介绍了汶川地震跟踪审计的情况、取得的成功经验以及审计中遇到的问题得出的教训，以此阐述了应对公共突发事件跟踪审计中存在的问题以及改进措施。在完善措施中重点探讨了重大突发性公共事件跟踪审计绩效评价指标的设计，以客观真实全面的评价跟踪审计的结果。本文希望通过对重大突发公共事件跟踪审计相关问题的研究，丰富跟踪审计的理论研究，进一步推进跟踪审计的实践发展，以更好的实现国家治理。
[Abstract]:From the natural point of view, our country has a vast territory, complex geographical conditions, a high level of natural disasters, high intensity, variety, high frequency, and a serious disaster situation. The earthquake in Ya'an, Sichuan Province on April 20, 2013 caused heavy loss of life and property to the local people. From the social point of view, our country is now in the critical transition period of economic and social development. In this period, social contradictions and contradictions among the people are more intense, if mishandled, there may be a serious social crisis. Therefore, we should pay high attention to public emergencies from both natural and social perspectives. It is not only an important measure for auditing institutions to follow up on public emergencies, but also a legal and historical responsibility of audit institutions. It is necessary not only to realize the audit supervision function through tracking audit, to investigate and deal with problems and to request the relevant audited units to carry out corresponding rectification and reform, but also to realize the service function of tracking audit, so as to serve the people in the disaster areas. Serve the social and economic development of the country, promote the realization of good governance of the country. This paper mainly uses the case study method, taking the Wenchuan earthquake emergency material tracking audit and the recovery reconstruction tracking audit as the background. First of all, it introduces the theoretical system of tracking audit, including the meaning of tracking audit, which is extended from the essence of "entrusted economic responsibility". The characteristics of tracking audit are different from that of traditional "afterwards audit". The function of tracking audit to audit "immune system", the audit focus and audit procedure of major public emergency tracking audit, and the current situation of major public emergency tracking audit are discussed. Some problems existing in the process of implementation and some measures to improve these problems are put forward. Finally, aiming at the successful example of Wenchuan earthquake tracking audit, this paper expounds the positive role of the tracking audit and its experience and lessons, which has positive practical significance for promoting the far-reaching development of the major emergency tracking audit. The innovation of this paper is based on the successful example of Wenchuan earthquake tracking audit, introduces the situation of Wenchuan earthquake tracking audit, the successful experience and the problems encountered in the audit. In this paper, the existing problems and improvement measures in the public emergency tracking audit are expounded. In the improvement measures, the paper discusses the design of the performance evaluation index of the major and unexpected public event tracking audit in order to objectively, truly and comprehensively evaluate the results of the audit. This paper hopes to enrich the theoretical research of tracking audit through the research on the problems related to the tracking audit of major public emergencies, and further promote the development of the practice of tracking audit, so as to achieve better governance of the country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.4

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