政府矿产资源审计研究

发布时间：2018-03-17 02:31

本文选题：政府审计　切入点：矿产资源审计　出处：《河南财经政法大学》2016年硕士论文　论文类型：学位论文

【摘要】：矿产资源是经济社会发展的重要生产资料和物质基础,它的开发利用水平关系到国家安全与经济社会的持续发展。近几年,我国政府为了促进矿产资源管理工作,提高矿产资源利用效率,在全国各省陆续启动矿产资源专项审计工作,学术界对矿产资源审计的研究工作也随之跟进。本文将通过规范研究法、实地调研法等研究方法来探讨矿产资源审计的目标是什么、为实现审计目标应执行什么样的审计程序、当前我国矿产资源审计中存在的不足等问题。论文第二部分通过研究矿产资源的特征,结合受托经济责任理论、民主法治理论、免疫系统理论、国家治理理论等政府审计理论,认为矿产资源审计的总体审计目标应该是真实性、合法性、效益性、预防性和生态性。同时结合我国现阶段矿产资源管理的特点和矿产资源审计的现状,提出当前我国矿产资源的具体审计目标是:第一,摸清行业基本情况;第二,保障国有资产安全;第三,改善矿产资源管理状况;第四,检查相关资金的情况;第五,健全矿产资源法律法规;第六,审查环保措施的执行情况;第七,探索绩效审计评价体系。本文还在上述审计目标的指导下,构建了矿产资源审计程序。论文第四部分利用第二部分中矿产资源审计的理论研究成果,对XX市矿产资源审计案例进行分析,发现在我国矿产资源审计实践中存在诸多问题:审计目标不具备行业特殊性;审计目标范围狭窄;审计方案中的某些审计方法可行性不强;收集审计证据时的审计思路不够严谨等。论文第五部分对我国矿产资源审计实践中存在的问题提出建议:加强审计队伍建设,合理利用外部力量;提出具有矿产资源审计特殊性的审计目标;完善审计思路的严谨性;在审计报告中增加预警信息章节;逐步建立矿产资源绩效审计评价体系。
[Abstract]:Mineral resources are the important means of production and material basis for the economic and social development. The level of their development and utilization is related to the national security and the sustainable development of the economic society. In recent years, in order to promote the management of mineral resources, the government of our country has made efforts to promote the management of mineral resources. In order to improve the utilization efficiency of mineral resources, the special audit work on mineral resources has been started in every province of the country, and the research work on mineral resources audit has been followed by the academic circles. Field research methods and other research methods to explore the objectives of mineral resources audit, and what audit procedures should be carried out to achieve the audit objectives, The second part of this paper studies the characteristics of mineral resources, combines the theory of entrusted economic responsibility, the theory of democratic rule of law, the theory of immune system, the theory of national governance, and so on. It is considered that the overall audit target of mineral resources audit should be authenticity, legitimacy, benefit, precaution and ecology. At the same time, combined with the characteristics of mineral resources management and the present situation of mineral resources audit in China, The specific audit objectives of China's mineral resources are as follows: first, to find out the basic situation of the industry; second, to ensure the safety of state-owned assets; third, to improve the management of mineral resources; 4th, to check the situation of related funds; and 5th, Improve mineral resources laws and regulations; 6th, review the implementation of environmental protection measures; 7th, explore the performance audit evaluation system. This paper constructs the audit procedure of mineral resources. Part 4th uses the theoretical research results of the second part of the audit of mineral resources to analyze the audit cases of mineral resources in XX city. It is found that there are many problems in the practice of mineral resources audit in our country: the audit target does not have the industry particularity, the scope of the audit target is narrow, the feasibility of some audit methods in the audit scheme is not strong; In part 5th, the author puts forward some suggestions on the problems existing in the practice of mineral resources audit in China: strengthening the construction of audit team and making rational use of external forces; This paper puts forward the audit objectives with the particularity of mineral resources audit; perfecting the preciseness of audit ideas; adding early warning information to the audit report; and gradually establishing the evaluation system of mineral resources performance audit.
【学位授予单位】：河南财经政法大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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