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对我国国家审计未来定位问题的探索
时间:2011-02-03 浏览次数:1024次 无忧论文网
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财政学(含税收学)
国家审计国家审计
    国家审计的职责是通过法律、行政授权或缔结契约等方式确定的。当客观条件发生变化时,审计的职责也应随之进行调整。只有及时调整审计职责,找准定位,才能有效地发挥审计监督职能,为党政宏观经济决策服务,为社会主义经济建设和社会发展保驾护航。本文首先从政治环境、经济环境、法律环境等三方面的外部环境因素进行了分析,说明对我国国家审计进行重新定位的外在必要性。其次,从现行我国国家审计所存在的审计依据、审计目标定位、审计人员、审计方式、审计风险和审计体制等六个方面的不足进行了分析,说明我国国家审计需要重新定位的内在必要性。再次,对国外国家审计的先进经验和做法进行了具体地介绍,并深入分析了我国国家审计与国外国家审计所存在的审计环境、审计理念、审计模式、审计管理、审计方法和技术手段等五方面的差异,由此提出个人的观点:未来我国的国家审计不能照搬照抄国外的先进经验和做法,而应结合我国国情有选择地借鉴,走一条具有中国特色又符合国际惯例的现代审计路子。未来我国的国家审计应定位在“3+2”模式,即以法治政府为核心理念,强化对政府公共财政的审计监督;以高效政府为核心理念,加快向绩效审计为中心的转变;以廉洁政府为核心理念,加强以领导干部经济责任审计为重点的对权力的制约和监督;以透明政府为核心理念,实行审计结果公告制度;以创新政府为核心理念,革新审计手段和方法。最后,围绕如何实践国家审计未来“3+2”定位模式,进一步阐述了关于进一步深化预算执行情况审计等六方面的路子。每个方面都详细地结合了目前面临的现状及存在的困难,提出了一些个人的思考意见和解决建议。 [英文摘要]:      The duties of state audit are ruled by the law,the administrative authorization or the contract and so on. When objective conditions change,the duties of state audit should also be adjusted when  necessary. Only by adjusting the responsibilities of our state audit promptly and finding the accurate orientation,can our state audit effectively exercise its power of supervision,serve for the party’s and government’s decision-making in the system of macroscopic economy,play an important role in our socialist economic construction and social development. Firstly,this paper analyzes the external demands of the re-orientation of our state audit through three external environment factors which are respectively the demands of political environment,the requirements of economicl environment  and the demands of law environment. Secondly,the paper analyzes the internal demands of the re-orientation of our state audit through the existing problems in six aspects of our state audit at  present,that is,audit basis, orientation of audit target, audit personnel, audit way, audit risk, audit system and so on.Thirdly,the paper specifically introduces advanced experiences and procedures of the overseas state audit and analyzes the five differences between our state audit and the overseas audit.The differences lie in audit environment,audit idea,audit pattern,audit management,audit methods and techniques. From this the author proposes his own point of view:In the future we can’t copy the advanced experiences and procedures of the overseas state audit without any discrimination. We must realize the disparities,learn something advanced and practice in accordance with our national conditions.We should create a modern and scientific audit way which not only has Chinese characteristic but also conforms to the international convention. In the future our national audit will be supposed to follow the  “3+2” pattern. It means “to strengthen audit surveillance of the government public finance by taking the legal government as the core idea,to speed up the central transformation from the financial audit to the performance audit by taking the highly effective government as the core idea,to strengthen the financial duty audit of leading officials as the key point to the authority restriction and the surveillance by taking the honest government as the core idea,to put the publication system of audit result into practice by taking the transparent government as the core idea,to renovate the audit ways and methods by taking the innovative government as the core idea”. Finally,Concerning the future "3+2" pattern of our state audit, the paper further illustrates in detail six aspects such as  how to deepen budget implementation auditing. In terms of each aspects,current conditions and the existing difficulties are considered and some personal suggestions and propositions are put forward.    
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