公共资源审计理论体系研究

发布时间：2019-02-22 19:56

【摘要】： 国家审计部门通过开展公共资源审计，对政府部门管理和使用公共资源的情况进行监督与评估，可以起到到提高公共资源使用效率，防止公共资源流失，促进和谐社会构建的作用。任何实践都需要理论的指导，，因此要顺利开展公共资源审计，首先要对公共资源审计理论进行研究。公共资源审计理论体系研究对公共资源审计理论的完善和公共资源审计实务的开展都具有十分重要的意义，是公共资源审计理论研究必须首先解决的关键问题。但当前对公共资源审计理论体系的研究还存在一些缺陷和不足，尚未形成一套公认的、适合我国实际的公共资源审计理论体系。因此，本文的主要目的是构建一个全面、系统、合理、有效的公共资源审计理论体系，为系统深入地研究公共资源审计提供一个参考，以期进一步指导实践。本文首先阐述了论文的研究背景及意义，分析了国内外对此论题的研究文献，确定了论文的研究内容与方法。然后，阐述了公共资源审计模式研究的相关理论，包括公共资源管理和国家审计监督的相关性、公共资源审计产生的动因及开展现状、公共资源审计理论体系与审计理论体系的关系。接着以系统论为指导思想，以公共资源审计环境为逻辑起点，构建了公共资源审计理论体系，并对公共资源审计理论体系的运行机理作了分析。最后针对我国公共资源审计开展的现状，建立了公共资源审计有效实施的保障机制。
[Abstract]:By conducting public resource audits and monitoring and evaluating the management and use of public resources by government departments, the state audit departments can improve the efficiency of the use of public resources and prevent the loss of public resources. The role of promoting the construction of a harmonious society. Any practice needs the guidance of theory, so in order to carry out public resource audit smoothly, we must first study the theory of public resource audit. The research on the theoretical system of public resource audit is of great significance to the perfection of the theory of public resource audit and the development of the practice of public resource audit. It is the key problem that must be solved first in the theoretical study of public resource audit. However, the current research on the theoretical system of public resource audit still has some defects and deficiencies, and has not yet formed a set of accepted, suitable for the actual public resources audit theory system. Therefore, the main purpose of this paper is to construct a comprehensive, systematic, reasonable and effective theoretical system of public resource audit, and to provide a reference for the systematic and in-depth study of public resource audit, with a view to further guiding the practice. In this paper, the research background and significance of the thesis are described, and the domestic and foreign research literature on this topic is analyzed, and the research contents and methods are determined. Then, the relevant theories of the public resource audit model are expounded, including the correlation between the public resource management and the state audit supervision, the causes of the public resource audit and the present situation of the public resource audit. The relationship between public resource audit theory system and audit theory system. Then, taking the system theory as the guiding ideology and the public resource audit environment as the logical starting point, this paper constructs the public resource audit theory system, and analyzes the operating mechanism of the public resource audit theory system. Finally, according to the current situation of public resource audit in China, the guarantee mechanism of effective implementation of public resource audit is established.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

【引证文献】