区域经济视角下的国家审计职能和作用研究
发布时间：2018-09-11 19:46
【摘要】： 自我国审计机关成立以来，国家审计为保障国民经济健康发展发挥了积极作用，但站在区域经济发展的角度来看，国家审计的作用还没有充分发挥出来。因此，充分认识国家审计在区域经济发展中的地位和作用，明确国家审计在区域经济发展中的职责，解决存在的各种问题和矛盾，是国家审计发挥作用的关键。随着我国改革开放的深入和市场经济体制的建立与完善，社会各界对审计监督的期望和要求也越来越高，审计机关的任务也越来越广泛，同时审计机关也面临新的考验。 当前，我国区域经济发展进入了一个新阶段，西部开发、东北振兴、中部崛起、东部优先发展，四大板块正在谱写着中国区域经济发展的新蓝图。面对区域经济的蓬勃发展，作为国家经济监督体系重要组成部分的国家审计，在新的形势面前，如何适应区域经济发展的需要，更好地为区域经济发展服务，已成为摆在广大审计工作者乃至经济管理者面前的一个重要课题，值得我们思考和研究。 本文首先从国家审计的基本概念和本质入手进行分析，结合我国区域经济的发展现状，研究了国家审计在区域经济发展中的地位和作用，指出国家审计作为国家经济监督体系的一个重要组成部分，对于反馈区域经济政策运行效果、监督保障区域经济政策的贯彻落实、促进区域经济协调等方面具有十分重要的作用。接着文章在分析我国国家审计发挥作用现状的基础上，指出了当前我国国家审计中存在的审计内容还局限于传统的财务审计、审计活动受到了行政区域的限制、审计工作的深度和广度不够等一些问题和不足，进而分析了制约我国审计在区域经济中发挥作用的因素，最后还就如何适应区域经济发展的需要，进一步发挥国家审计在区域经济发展中的作用进行了一些思考，从解决国家审计不适应区域经济发展要求的各种矛盾、创新和完善国家审计职责等不同角度，，提出了一些个人观点和见解。
[Abstract]:Since the establishment of the audit institutions in China, the state audit has played an active role in ensuring the healthy development of the national economy, but from the point of view of regional economic development, the role of the state audit has not been brought into full play. Therefore, to fully understand the role of state audit in the development of regional economy, to make clear the responsibility of state audit in the development of regional economy, and to solve various problems and contradictions are the key to play the role of state audit. With the deepening of China's reform and opening up and the establishment and improvement of the market economic system, the expectations and requirements of auditing supervision from all walks of life are becoming higher and higher, the tasks of audit institutions are becoming more and more extensive, and audit institutions are also facing a new test. At present, China's regional economic development has entered a new stage, the western development, northeast revitalization, the rise of the central region, the eastern priority of development, the four plates are writing a new blueprint for the development of China's regional economy. In the face of the booming development of regional economy, as an important part of the national economic supervision system, the state audit, in the face of the new situation, how to adapt to the needs of regional economic development and better serve the regional economic development. It has become an important subject for auditors and even economic managers, which is worthy of our consideration and study. This paper first analyzes the basic concept and essence of national audit, and studies the status and role of national audit in the development of regional economy, combining with the current situation of regional economy in China. It is pointed out that as an important part of the national economic supervision system, the state audit can provide feedback on the operational effect of regional economic policies and ensure the implementation of regional economic policies. Promoting regional economic coordination and other aspects has a very important role. Then, on the basis of analyzing the current situation of the national audit in our country, the author points out that the audit content in the current state audit is limited to the traditional financial audit, and the audit activities are restricted by the administrative region. The depth and breadth of the audit work are not enough and so on. Then the paper analyzes the factors restricting the role of audit in the regional economy, and finally, it analyzes how to adapt to the needs of the regional economic development. Further exerting the role of national audit in the development of regional economy, this paper makes some reflections on how to solve the various contradictions that state audit does not adapt to the requirements of regional economic development, and from different angles, such as innovating and perfecting the responsibility of state audit, etc. Some personal views and opinions are put forward.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.44
本文编号：2237689
[Abstract]:Since the establishment of the audit institutions in China, the state audit has played an active role in ensuring the healthy development of the national economy, but from the point of view of regional economic development, the role of the state audit has not been brought into full play. Therefore, to fully understand the role of state audit in the development of regional economy, to make clear the responsibility of state audit in the development of regional economy, and to solve various problems and contradictions are the key to play the role of state audit. With the deepening of China's reform and opening up and the establishment and improvement of the market economic system, the expectations and requirements of auditing supervision from all walks of life are becoming higher and higher, the tasks of audit institutions are becoming more and more extensive, and audit institutions are also facing a new test. At present, China's regional economic development has entered a new stage, the western development, northeast revitalization, the rise of the central region, the eastern priority of development, the four plates are writing a new blueprint for the development of China's regional economy. In the face of the booming development of regional economy, as an important part of the national economic supervision system, the state audit, in the face of the new situation, how to adapt to the needs of regional economic development and better serve the regional economic development. It has become an important subject for auditors and even economic managers, which is worthy of our consideration and study. This paper first analyzes the basic concept and essence of national audit, and studies the status and role of national audit in the development of regional economy, combining with the current situation of regional economy in China. It is pointed out that as an important part of the national economic supervision system, the state audit can provide feedback on the operational effect of regional economic policies and ensure the implementation of regional economic policies. Promoting regional economic coordination and other aspects has a very important role. Then, on the basis of analyzing the current situation of the national audit in our country, the author points out that the audit content in the current state audit is limited to the traditional financial audit, and the audit activities are restricted by the administrative region. The depth and breadth of the audit work are not enough and so on. Then the paper analyzes the factors restricting the role of audit in the regional economy, and finally, it analyzes how to adapt to the needs of the regional economic development. Further exerting the role of national audit in the development of regional economy, this paper makes some reflections on how to solve the various contradictions that state audit does not adapt to the requirements of regional economic development, and from different angles, such as innovating and perfecting the responsibility of state audit, etc. Some personal views and opinions are put forward.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.44
【引证文献】
相关博士学位论文 前1条
1 祝遵宏;国家审计职能新论[D];西南财经大学;2010年
本文编号：2237689
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