本文關(guān)鍵詞： 公共財政 體制改革 財政審計 創(chuàng)新　出處：《廣西大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：如何正確認(rèn)識和把握財政體制改革給審計工作帶來的影響,改進(jìn)財政審計工作,促進(jìn)財政體制改革的順利進(jìn)行和財政審計工作的健康發(fā)展。這是各級黨委、人大、政府和廣大審計人員都十分關(guān)心的問題。 圍繞這個思路,本文從系統(tǒng)闡述公共財政的定義、職能和構(gòu)建公共財政管理體制的必要性入手,總結(jié)了財政體制改革的得失,分析了下一步改革的方向。還重點(diǎn)論述了財政審計與財政體制改革的相互關(guān)系,深入分析了當(dāng)前我國財政審計工作存在的問題和不足,并指出了問題存在的主要原因,提出了改進(jìn)財政審計工作的具體思路—審計創(chuàng)新。一是創(chuàng)新審計管理體制,改行政型模式為立法型模式,強(qiáng)化國家審計的獨(dú)立性;二是創(chuàng)新審計觀念,樹立大財政審計觀,強(qiáng)化財政審計宏觀服務(wù)意識、大局意識、時效性意識和復(fù)合型人才意識;三是創(chuàng)新財政審計的內(nèi)容,緊緊圍繞財政體制改革明確審計內(nèi)容,形成以財政預(yù)決算審計為中心,以財政支出為重點(diǎn),涵蓋財政、稅務(wù)、國庫部門審計、政府組成部門財政收支審計、財政專項(xiàng)資金審計和國有企事業(yè)單位國有資產(chǎn)經(jīng)營狀況審計的公共財政審計體系;四是創(chuàng)新財政審計的方法,堅持審計與審計調(diào)查相結(jié)合,財政審計與黨政領(lǐng)導(dǎo)經(jīng)濟(jì)責(zé)任審計相結(jié)合,推行計算機(jī)審計、效益審計,實(shí)施審計結(jié)果公告制度;五是創(chuàng)新審計管理,加強(qiáng)審計計劃管理、審計質(zhì)量管理和審計風(fēng)險管理。
[Abstract]:How to correctly understand and grasp the impact of the reform of the financial system on the audit work, improve the financial audit work, and promote the smooth progress of the financial system reform and the healthy development of the financial audit work. The government and the vast number of auditors are very concerned about issues. Around this train of thought, this paper begins with the definition, function and the necessity of constructing the public finance management system, and summarizes the gains and losses of the financial system reform. This paper analyzes the direction of the next step of the reform. It also focuses on the relationship between the financial audit and the reform of the financial system, deeply analyzes the existing problems and shortcomings of the current financial audit in China, and points out the main reasons for the problems. This paper puts forward the concrete train of thought to improve the financial audit work-audit innovation. One is to innovate the audit management system, to change the administrative mode into the legislative model, to strengthen the independence of the state audit, to innovate the audit concept and to establish the great financial audit view. Strengthen the macro service consciousness, the overall situation consciousness, the timeliness consciousness and the compound talent consciousness of the financial audit; third, innovate the content of the financial audit, make clear the audit content closely around the reform of the financial system, and form the audit with the financial budget and final accounts as the center. The public financial audit system, which focuses on fiscal expenditure, covers the auditing of finance, taxation and treasury departments, the audit of financial revenue and expenditure of government components, the audit of special financial funds and the audit of the operation of state-owned assets of state-owned enterprises and institutions; Fourth, innovating the method of financial audit, insisting on the combination of audit and audit investigation, combining financial audit with economic responsibility audit of party and government leaders, carrying out computer audit, benefit audit and carrying out audit result announcement system; fifth, innovating audit management. Strengthen audit plan management, audit quality management and audit risk management.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F812.2;F239.6

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本文編號：1541479