政府经济责任审计的信息化应用研究

发布时间：2018-03-21 19:24

本文选题：经济责任审计　切入点：政府审计创新　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：作为我国特有的一种审计形式,政府经济责任审计经过多年的发展和完善,极大促进了领导干部廉洁从政,提升了政府管理水平,保证权利在制度框架和监督体制下运行。在具体的实践当中,在挽回国家经济损失方面发挥了重要作用,在我国政府审计体系当中占据着非常重要的地位。我国政治、经济体制的改革催生了经济责任审计,而我国法制和民主建设的推进也促使其不断完善。经过多年的发展和实践,在审计范围、内容、形式、结果和目标组织管理等方面,经济责任审计已经得到了全方位的发展和完善,并切实让我国经济运行中更少地遭受经济损失。《审计法》于2006年进行修订,将经济责任审计纳入其中,正式赋予其法律地位。中央办公厅、国务院办公厅于2010年出台《党政主要领导干部和国有企业领导经济责任审计规定》,从而将经济责任审计推进到新的发展阶段。政府审计信息化是国家审计署“金审工程”的主要战略发展目标。目前已经完成了“金审一期”和“金审二期”的建设,审计信息化应用等方面在审计现场实施系统建设项目中,也取得了长足的进步。随着经济发展速度不断加快,经济业务种类复杂化,传统的政府经济责任审计有着很多局限和缺陷,特别是在审计方式上,往往存在审计效率低、数据不全不准确的问题。本文旨在将信息化手段运用到政府经济责任审计当中,探索经济责任审计的信息化发展。随着信息化的飞速发展,经济责任审计面临新的挑战,面对信息化时代特征,审计机关要主动适应,做出适当的调整和改进,切实将审计监督职责落到实处,使经济责任审计对干部监督管理的作用充分发挥出来,让权力能够在制度框架和监督之下运行,以促进反腐倡廉,为国家治理的改革发展提供积极的推动。
[Abstract]:As a unique audit form in our country, after years of development and improvement, the government economic responsibility audit has greatly promoted the leading cadres to be honest in politics and promoted the level of government management. The guarantee rights operate under the institutional framework and the supervisory system. In the concrete practice, it plays an important role in remedying the national economic losses, and occupies a very important position in the auditing system of our government. In our country's politics, The reform of the economic system has given birth to the economic responsibility audit, and the promotion of our country's legal system and democratic construction has prompted it to continue to improve. After many years of development and practice, the audit scope, content, form, results and objective organization and management, etc. The audit of economic responsibility has been developed and perfected in all directions, and the economic loss has been reduced in China's economic operation. The Audit Law was revised in 2006 to include the audit of economic responsibility. Formally granting it legal status... the General Office of the Central Committee, In 2010, the General Office of the State Council issued the provisions on the auditing of Economic responsibility of the main leading cadres of the Party and Government and the leaders of State-owned Enterprises, thus pushing the audit of economic responsibility to a new stage of development. The informationization of government audit is the gold of the State Audit Office. The main strategic development objectives of the Audit Project. At present, the construction of the "Golden Review Phase I" and "Golden Review Phase II" has been completed. The application of audit informatization has also made great progress in the implementation of system construction projects on the audit site. With the rapid development of the economy, the types of economic business are becoming more and more complicated. The traditional government economic responsibility audit has many limitations and defects, especially in the audit mode, it often has the problems of low audit efficiency and inaccurate data. This paper aims to apply the information technology to the government economic responsibility audit. With the rapid development of economic responsibility audit, economic responsibility audit is facing new challenges. In the face of the characteristics of the information age, audit institutions should take the initiative to adapt and make appropriate adjustments and improvements. To effectively implement the responsibility of auditing and supervision, so that the role of economic responsibility audit in the supervision and management of cadres can be brought into full play, so that the power can run under the framework of the system and supervision, in order to promote the fight against corruption and clean government, To provide a positive impetus for the reform and development of national governance.
【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】：F239.47

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