审计视阈下国有企业防治腐败问题研究

发布时间：2018-03-17 23:17

本文选题：国有企业　切入点：防治腐败　出处：《河北经贸大学》2015年硕士论文　论文类型：学位论文

【摘要】：1978年十一届三中全会以来，我国实行了改革开放政策，历经多年发展，不负众望，我国在社会、经济、文化等领域都发生了非常显著的变化。然而，在快速发展的同时，一些负面的现象伴随而生，其中腐败现象就是一个非常严峻的问题。有效治理腐败问题，可以直接降低经济损失，同时有利于国家的稳定繁荣及长远发展战略。自建国以来，我国不断完善反腐败机制，加强廉政建设，党的十八大以后更为明显，对反腐败工作的力度不断加强加大，力求形成一个彻底远离腐败问题的政治氛围，不断完善惩治和预防反腐败体系，才能够达到彻底根治腐败问题的目标。完善惩治和预防腐败体系，有许多方式方法，其中审计作为反腐败工作重要手段之一，能够有效从源头上预防和治理腐败现象。因此，本文选择从审计角度出发，对国有企业防治腐败工作的完善具有重要意义。在我国，国有企业有着非常特殊的意义，国有企业是国有经济的重要组成部分。从一定程度上说，国有企业的发展引导着社会和经济的发展，国有企业更是国民经济支柱和命脉所在。然而在这至关重要的领域中，不乏一些违章违规现象，在报道中也不免会看到领导人落马的新闻，这些现象的存在不利于我国社会的长远发展，因此，加大对国有企业防治腐败工作的力度十分必要，国企防治腐败问题不容忽视。本文从审计角度出发，将国有大企业作为研究对象，重点对其防治腐败工作作探讨，以期找到更加适合国有企业防治腐败工作的方法，有效遏制腐败的滋生和蔓延，深化国有企业的改革，促进国有企业经营状况的发展，以便最大限度的带动国民经济水平的提高。本文主要分为引言、正文和结论三个大部分。引言部分作为第一部分，主要指出文章的研究背景、研究意义，对国内外相关问题的文献进行归纳总结，表明文章的研究思路与研究方法，最后指出文章的难点及创新点。正文部分分为四章：第一章是腐败和国有企业相关理论的概述。以腐败的概念作为出发点，深入剖析诱发腐败问题的原因，分析国有企业其自身的特殊性，包括企业的特殊性所在和其腐败问题的自身特点。第二章从审计的角度分析，，重点分析审计对国有企业防治腐败工作的重要性。第三章指出目前审计视阈下国有大企业防治腐败工作的现状，并分析其成因。第四章，根据综合分析，提出有关审计方面的对策建议。结论部分总结本文的基本结论。
[Abstract]:Since the third Plenary session of the Eleventh Central Committee in 1978, our country has implemented the policy of reform and opening up. After many years of development, China has lived up to expectations. China has undergone very significant changes in social, economic, cultural and other fields. However, with the rapid development, Some negative phenomena come along, among which corruption is a very serious problem. Effectively tackling corruption can directly reduce economic losses, and at the same time is conducive to the country's stability, prosperity and long-term development strategy. Since the founding of the people's Republic of China, Our country has constantly improved the anti-corruption mechanism and strengthened the building of a clean government. After the 18 National Congress of the Party, it has become even more obvious, and the intensity of anti-corruption work has been continuously strengthened, in an effort to form a political atmosphere that is completely free from the problem of corruption. Only by constantly perfecting the anti-corruption system can we achieve the goal of thoroughly eradicating corruption. There are many ways and means to perfect the system of punishing and preventing corruption, among which auditing is one of the important means of anti-corruption work. Therefore, from the angle of audit, it is of great significance to improve the prevention and control of corruption in state-owned enterprises. In China, state-owned enterprises have very special significance. State-owned enterprises are an important part of state-owned economy. To some extent, the development of state-owned enterprises guides the development of society and economy. State-owned enterprises are even more the backbone and lifeline of the national economy. However, in this crucial area, there are some irregularities and violations, and in the reports, it is inevitable to see the news that the leaders have fallen behind. The existence of these phenomena is not conducive to the long-term development of our society, therefore, it is necessary to strengthen the prevention and control of corruption in state-owned enterprises, and the prevention and control of corruption by state-owned enterprises should not be ignored. From the point of view of audit, this paper takes the large state-owned enterprises as the research object, focuses on its prevention and control of corruption, in order to find more suitable methods for the prevention and control of corruption in state-owned enterprises, and effectively curb the breeding and spreading of corruption. Deepening the reform of state-owned enterprises and promoting the development of state-owned enterprises' operating conditions, in order to maximize the promotion of the national economic level. This paper is divided into three major parts: introduction, text and conclusion. The introduction is the first part. This paper mainly points out the research background and significance of the article, summarizes the literature on related issues at home and abroad, and shows the research ideas and methods of the article. Finally, the paper points out the difficulties and innovations of the article. The main body is divided into four chapters: the first chapter is an overview of the relevant theories of corruption and state-owned enterprises. Taking the concept of corruption as the starting point, the paper analyzes the causes of the corruption problem in depth. Analyzing the particularity of state-owned enterprises, including the particularity of enterprises and their own characteristics of corruption. The third chapter points out the current situation of the prevention and control of corruption in large state-owned enterprises from the perspective of audit, and analyzes its causes. Chapter 4th, according to the comprehensive analysis, points out the current situation of the prevention and control of corruption in state-owned enterprises. The conclusion part summarizes the basic conclusions of this paper.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.1;D262.6

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