基于风险导向的国家科技重大专项审计研究

发布时间：2018-07-21 13:10

【摘要】：国家科技重大专项是为了实现国家目标,通过资源集成,探索核心技术,完成重大战略产品、关键共性技术的突破和重大工程的建设,是《国家中长期科学和技术发展规划纲要》的重要组成部分。国家科技重大专项的审计工作是对专项实施情况的主要监督方式。目前,我国政府的审计工作任务重、时间紧,但是审计力量相对不足。针对国家科技重大专项的审计工作,政府采取了向社会中介机构购买公共服务的方式,有效的缓解了我国政府审计工作的困境。另一方面,会计师事务所参与政府审计工作尚处于起步时期,中介机构在实施审计的过程中暴露了一些问题,影响了审计工作的质量。本文以会计师事务所参与国家科技重大专项审计工作为切入点,在此基础上提出了风险导向的国家科技重大专项审计研究这一议题。首先,本文将风险导向的审计思路与国家科技重大专项具体的审计情况相结合,从审计风险的识别、评估与应对方面对国家科技重大专项的审计工作进行了分析,提出了相应的实施方式。其次,在案例分析部分,本文选取“面向IMT-Advanced增强多媒体多播技术”项目的审计进行分析,将构建的审计模式运用到该项目的审计工作中进行分析,测试审计风险模式的可行性,进而得出审计结论。再次,对全文的研究进行了总结:以风险导向审计的思维模式开展国家科技重大专项的审计工作是可行的,也是必要的。最后,本文对国家科技重大专项的审计工作提出几点建议:提高审计人员整体素质;加强对国家科技重大专项审计结果的利用;完善相关法规制度建设。
[Abstract]:Major national scientific and technological projects are aimed at achieving national goals, exploring core technologies through resource integration, achieving breakthroughs in major strategic products, key common technologies, and building major projects. It is an important part of the National long-term Science and Technology Development Program. The audit of major national science and technology projects is the main way to supervise the implementation of the special projects. At present, the audit task of our government is heavy and time is tight, but the audit power is relatively insufficient. The government has adopted the way of purchasing public services from social intermediary organizations, which has effectively alleviated the predicament of government audit work in our country. On the other hand, accounting firms' participation in government audit is still in its infancy, and some problems have been exposed in the process of carrying out the audit, which has affected the quality of audit work. Based on accounting firms' participation in national science and technology major special audit, this paper puts forward the topic of risk-based national science and technology major special audit. First of all, this paper combines the risk-based audit thinking with the specific audit situation of the major national science and technology project, and analyzes the audit work of the national science and technology major project from the aspects of identifying, evaluating and responding to the audit risk. The corresponding implementation mode is put forward. Secondly, in the case analysis part, this paper selects the "IMT-Advanced enhanced Multimedia Multicast Technology" project audit to analyze, and applies the audit model to the audit work of the project to analyze, test the feasibility of the audit risk model. Then the audit conclusion is drawn. Thirdly, the thesis summarizes the research: it is feasible and necessary to carry out the major national science and technology audit with the thinking mode of risk-based audit. Finally, this paper puts forward some suggestions on the audit work of the major national science and technology projects: to improve the overall quality of the auditors; to strengthen the use of the results of the major national science and technology special audit; to improve the construction of relevant laws and regulations.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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