温州市地方金融审计及其管理研究
发布时间：2018-10-09 16:18
【摘要】： 地方金融审计研究不能离开所处的时代和审计环境。公共受托责任之下的金融审计内含着一种角色设计,当前有两种现象显得引人关注,一是地方金融审计弱化现实与角色责任之间,存在不对称关系;二是地方金融审计实施的被动性与权力制约的本质要求,也是不对称的。 本文以温州地方金融审计为对象,在公共受托责任的完整性、权力制约与地方金融审计发展方面进行探讨。首先对公共受托责任、治理和审计发展的关系进行了阐述;在对审计和金融审计的特点、文献综述和工作回顾等的基础上,展开温州金融与温州金融审计的专题研究,梳理了温州金融审计的现状和问题,剖析了困扰温州金融审计发展的成因:然后在对温州地方金融审计创新思考过程中,指出在既定的体制环境下,如何使地方金融审计在“专业独立性地位、角色综合性优势、角色服务性方向”三个方面,发挥主动性和积极性,就是一项创新管理:并尝试提出了地方金融审计发展的3条整合路径——合作管理:经常性审计的公共受托责任回应,参与管理:关注公共受托责任的完整和履责到位,适应性管理:突出审计“免疫系统”人的主观能动性;最后,对研究的整体思路进行了小结。
[Abstract]:Local financial audit research can not leave the era and audit environment. The financial audit under the public fiduciary responsibility contains a kind of role design. At present, there are two kinds of phenomena that seem to attract attention. One is the asymmetric relationship between the weakening reality of the local financial audit and the role responsibility; Second, the local financial audit implementation of passive and power constraints of the essence of the requirements, is also asymmetric. This paper discusses the integrity of public fiduciary responsibility, power restriction and the development of local financial audit. First of all, the relationship between public fiduciary responsibility, governance and audit development is expounded, and on the basis of the characteristics of audit and financial audit, literature review and review of work, the special research on Wenzhou finance and Wenzhou financial audit is carried out. This paper combs the current situation and problems of Wenzhou financial audit, analyzes the causes of the development of Wenzhou financial audit, and points out that in the process of innovation of Wenzhou local financial audit, it points out that under the established institutional environment, How to make the local financial audit give full play to its initiative and enthusiasm in three aspects: the independent position of the profession, the comprehensive advantage of the role, the direction of the service of the role, It is an innovative management: and try to put forward three integrated paths of the development of local financial audit-cooperative management: public fiduciary responsibility response of recurrent audit, participatory management: concern for the integrity and accountability of public fiduciary responsibility. Adaptive management: highlight the subjective initiative of auditing immune system; finally, summarize the overall thinking of the research.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.65
本文编号：2259974
[Abstract]:Local financial audit research can not leave the era and audit environment. The financial audit under the public fiduciary responsibility contains a kind of role design. At present, there are two kinds of phenomena that seem to attract attention. One is the asymmetric relationship between the weakening reality of the local financial audit and the role responsibility; Second, the local financial audit implementation of passive and power constraints of the essence of the requirements, is also asymmetric. This paper discusses the integrity of public fiduciary responsibility, power restriction and the development of local financial audit. First of all, the relationship between public fiduciary responsibility, governance and audit development is expounded, and on the basis of the characteristics of audit and financial audit, literature review and review of work, the special research on Wenzhou finance and Wenzhou financial audit is carried out. This paper combs the current situation and problems of Wenzhou financial audit, analyzes the causes of the development of Wenzhou financial audit, and points out that in the process of innovation of Wenzhou local financial audit, it points out that under the established institutional environment, How to make the local financial audit give full play to its initiative and enthusiasm in three aspects: the independent position of the profession, the comprehensive advantage of the role, the direction of the service of the role, It is an innovative management: and try to put forward three integrated paths of the development of local financial audit-cooperative management: public fiduciary responsibility response of recurrent audit, participatory management: concern for the integrity and accountability of public fiduciary responsibility. Adaptive management: highlight the subjective initiative of auditing immune system; finally, summarize the overall thinking of the research.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.65
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