地震救灾款物与灾后恢复重建跟踪审计研究

发布时间：2018-06-28 11:51

本文选题：地震 + 救灾款物　；参考：《云南财经大学》2017年硕士论文

【摘要】：我国受世界著名两大地震带——环太平洋地震带与欧亚地震带的影响,地震发生频繁,其不仅会威胁社会公众的生命、财产安全,也会造成社会恐慌,严重影响经济发展,甚至扰乱整个社会系统的正常运行。在我国综合实力飞速发展的情形下,多来源、多样化的地震捐赠款物越来越多。地震救灾款物的筹集、接收、分配、拨付和管理使用等环节的运行状况和利用效率如何,灾后恢复重建的工作的落实与进程是否合法、合理、有效,则需要国家审计机关充分发挥跟踪审计在救灾款物和灾后恢复重建的监督作用,积极采取各项有效措施应对,确保地震灾区和灾民真正实切地受到援助,使社会受到的损失降到最低。本文在国内外研究成果的基础上,对地震救灾款物与灾后恢复重建跟踪审计进行了研究。首先阐释了受托经济责任论、信息不对称论、国家审计“免疫系统”论等相关理论基础,对跟踪审计及地震救灾款物与灾后恢复重建跟踪审计的含义及特点进行了概述,接着阐述了地震救灾款物与灾后恢复重建跟踪审计的组织与实施,包括其必要性、审计对象、审计目标、审计内容、实施困难及审计结果公告;其次,运用描述性统计的方法分析近年来四次地震的救灾款物跟踪审计与灾后恢复重建跟踪审计的情况,阐述了地震救灾款物与灾后恢复重建跟踪审计的现状;最后以云南彝良地震为例进行地震救灾款物与灾后恢复重建跟踪审计的深入分析,总结出健全地震跟踪审计相关法律依据、不断整合跟踪审计资源、完善审计监督权的界定等建议。
[Abstract]:Our country is affected by the two famous seismic belts in the world-the Pacific Rim seismic belt and the Eurasian seismic belt. Earthquakes occur frequently, which will not only threaten the lives of the public and the safety of property, but also cause social panic and seriously affect economic development. And even disrupt the normal functioning of the entire social system. With the rapid development of China's comprehensive strength, there are more and more multi-source and diversified earthquake donations. What is the operational status and utilization efficiency of such links as raising, receiving, distributing, allocating and managing the use of funds for earthquake relief, and whether the implementation and process of post-disaster recovery and reconstruction are legal, reasonable and effective, On the other hand, it is necessary for the state audit institutions to give full play to the monitoring role of the audit in tracking disaster relief funds and post-disaster recovery and reconstruction, and to actively take all effective measures to ensure that the earthquake-stricken areas and the victims of the disaster are truly and truly assisted. Minimize the loss to society. Based on the research results at home and abroad, this paper studies the tracking audit of earthquake relief funds and reconstruction. In this paper, the author first explains the related theoretical basis, such as the theory of entrusted economic responsibility, the theory of information asymmetry, the theory of "immune system" of state audit, and summarizes the meaning and characteristics of tracking audit and tracking audit of earthquake relief funds and post-disaster recovery and reconstruction. Then, the organization and implementation of tracking audit of earthquake relief funds and post-disaster recovery and reconstruction are described, including its necessity, audit object, audit objectives, audit contents, implementation difficulties and announcement of audit results. By using descriptive statistical method, this paper analyzes the situation of tracing audit of disaster relief funds and reconstruction in four earthquakes in recent years, and expounds the current situation of tracing audit of earthquake relief funds and reconstruction after disaster. Finally, taking the Yiliang earthquake in Yunnan as an example, this paper makes an in-depth analysis of the tracking audit of earthquake relief funds and post-disaster recovery and reconstruction, summarizes the relevant legal basis for the sound seismic tracking audit, and continuously integrates the tracking audit resources. Improve the definition of audit supervision power and other suggestions.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.63

【参考文献】