本文選題：災(zāi)后重建 + 資金與物資�。� 參考：《西南財(cái)經(jīng)大學(xué)》2011年碩士論文

【摘要】：跟蹤審計(jì)是我國(guó)當(dāng)前績(jī)效審計(jì)的四種審計(jì)模式之一,目前已逐漸在國(guó)家各種審計(jì)工作中推行并廣泛使用。2009年,審計(jì)署駐成都特派辦把災(zāi)后重建跟蹤審計(jì)作為重中之重,集中力量,先后組成17個(gè)審計(jì)組,對(duì)汶川等7個(gè)重災(zāi)縣(市)及部分省級(jí)主管部門(mén)和單位,共計(jì)195個(gè)重建項(xiàng)目進(jìn)行了跟蹤審計(jì)；審計(jì)發(fā)現(xiàn)在災(zāi)后重建規(guī)劃落實(shí)、資金籌集分配管理、項(xiàng)目建設(shè)管理等方面存在15個(gè)主要問(wèn)題；向紀(jì)檢機(jī)關(guān)移送案件1起,檢察機(jī)關(guān)已立案逮捕并起訴2人,公安機(jī)關(guān)拘留11人；向?qū)徲?jì)署上報(bào)情況簡(jiǎn)報(bào)和工作動(dòng)態(tài)17期1,災(zāi)后重建資金與物資跟蹤審計(jì)的成果非常突出,為災(zāi)后重建工作的順利進(jìn)行提供了有力保證。四川省政府辦公廳印發(fā)的《四川省汶川地震災(zāi)后重建審計(jì)工作方案》顯示,跟蹤審計(jì)重點(diǎn)關(guān)注的內(nèi)容是災(zāi)后重建資金與物資的籌集、分配、管理、使用情況；對(duì)省和省以下各級(jí)政府投入、社會(huì)各界捐贈(zèng)募集,以及對(duì)口支援方委托審計(jì)的,用于汶川地震災(zāi)后重建的資金與物資,將進(jìn)行全程跟蹤審計(jì)。 在上述背景下,筆者選擇災(zāi)后重建資金與物資跟蹤審計(jì)作為畢業(yè)論文的研究方向,目的在于透徹研究跟蹤審計(jì)在災(zāi)后重建工作中發(fā)揮的作用,建立健全并積極推行跟蹤審計(jì)的審計(jì)模式。為實(shí)現(xiàn)此目的,就有必要對(duì)跟蹤審計(jì)產(chǎn)生的背景,在我國(guó)的發(fā)展歷程和現(xiàn)狀,以及如何借鑒國(guó)外的先進(jìn)經(jīng)驗(yàn)等進(jìn)行深入地分析,有必要對(duì)跟蹤審計(jì)的內(nèi)涵、模式、特點(diǎn)、內(nèi)容、方法、程序等進(jìn)行深入地研究,只有這樣才能建立一套適合我國(guó)國(guó)情的跟蹤審計(jì)制度,并對(duì)其在災(zāi)后重建資金與物資審計(jì)工作中的應(yīng)用進(jìn)行展望,進(jìn)而提出有益的建議和意見(jiàn)。 本文的主體內(nèi)容如下： 第一部分,災(zāi)后重建中實(shí)施跟蹤審計(jì)的必要性及其功能體現(xiàn)。該部分主要從實(shí)施跟蹤審計(jì)的必要性和跟蹤審計(jì)的“免疫系統(tǒng)”功能兩方面來(lái)研究。筆者認(rèn)為對(duì)災(zāi)后重建資金與物資開(kāi)展跟蹤審計(jì)工作、確保資金與物資合理正確有效的運(yùn)用是非常必要的。通過(guò)跟蹤審計(jì)對(duì)災(zāi)后重建工作進(jìn)行客觀評(píng)價(jià)并及時(shí)向社會(huì)公告,一方面能減少各方因信息不對(duì)稱產(chǎn)生的矛盾和信任危機(jī),另一方面還能夠引導(dǎo)積極、正確的社會(huì)輿論,給災(zāi)后重建創(chuàng)造公平和諧的環(huán)境。此外,審計(jì)機(jī)關(guān)對(duì)災(zāi)后重建實(shí)施跟蹤審計(jì),切實(shí)履行好自身的社會(huì)責(zé)任,還能夠進(jìn)一步提升審計(jì)機(jī)關(guān)的良好形象和公信力,促進(jìn)審計(jì)事業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。同時(shí),跟蹤審計(jì)作為一種全新的審計(jì)模式,必然有其不同于傳統(tǒng)審計(jì)模式的功能,即“免疫系統(tǒng)”功能。筆者認(rèn)為,審計(jì)“免疫系統(tǒng)”是指審計(jì)機(jī)關(guān)接受人民的委托,依法、獨(dú)立、專(zhuān)門(mén)、主動(dòng)去預(yù)防、揭示和查處問(wèn)題,促進(jìn)國(guó)家經(jīng)濟(jì)社會(huì)健康、安全運(yùn)行,跟蹤審計(jì)要充分發(fā)揮在經(jīng)濟(jì)運(yùn)行中的“免疫系統(tǒng)”功能,這是科學(xué)發(fā)展觀的必然要求,也是審計(jì)工作應(yīng)長(zhǎng)期堅(jiān)持的方向。跟蹤審計(jì)的“免疫系統(tǒng)”功能體現(xiàn)為它的檢測(cè)功能、預(yù)警功能、保護(hù)功能、清除功能和修補(bǔ)功能。 第二部分,災(zāi)后重建資金與物資跟蹤審計(jì)的基本內(nèi)容。該部分主要介紹了災(zāi)后重建中跟蹤審計(jì)的內(nèi)容如何確定、重點(diǎn)內(nèi)容是什么、查證關(guān)注的三個(gè)方面以及查實(shí)的結(jié)果狀況。筆者認(rèn)為,跟蹤審計(jì)內(nèi)容的確定可以圍繞著資金與物資項(xiàng)目的籌集、分配、使用、管理這一條主線來(lái)進(jìn)行,而按照這一主線確定的跟蹤審計(jì)的重點(diǎn)內(nèi)容有賬戶管理情況、資金運(yùn)行情況、支出撥付情況、預(yù)算管理情況、配套資金安排情況和核算情況。通過(guò)對(duì)災(zāi)后重建萬(wàn)億資金的跟蹤審計(jì),關(guān)注災(zāi)后重建資金與物資運(yùn)用的合理性、效率性和經(jīng)濟(jì)性,審計(jì)工作人員查實(shí)的結(jié)果是資金與物資在管理使用過(guò)程中存在著許多問(wèn)題。比如,有的地區(qū)災(zāi)后重建資金與物資相對(duì)存量較多,而有的地區(qū)則出現(xiàn)短缺和不足的現(xiàn)象,資金與物資損失浪費(fèi),缺乏合理公正的分配,效益發(fā)揮不佳,管理不善,不能把最急需的資金和物資送到最急需的地方；公共舉報(bào)鼓勵(lì)和激勵(lì)機(jī)制不健全,導(dǎo)致很多問(wèn)題傳達(dá)不到上級(jí),引不起足夠的重視；出現(xiàn)營(yíng)私舞弊、重建款物濫用亂用、優(yōu)待親友等現(xiàn)象以及暗箱操作、隱瞞、截留、挪用、擠占和倒賣(mài)重建資金與物資等問(wèn)題；審計(jì)人員和被審計(jì)主體對(duì)災(zāi)后重建款物跟蹤審計(jì)意識(shí)淡薄,并且缺乏上下級(jí)、同級(jí)之間的有效溝通和相互監(jiān)督機(jī)制,造成職能部門(mén)在內(nèi)部管理重建款物的時(shí)候出現(xiàn)重大疏漏、管理不善等問(wèn)題；對(duì)審計(jì)思路和流程重視不夠,優(yōu)化不到位,不能根據(jù)災(zāi)后重建的進(jìn)度及時(shí)調(diào)整和優(yōu)化審計(jì)方法；相關(guān)審計(jì)人員未能充分認(rèn)識(shí)到災(zāi)后重建款物跟蹤審計(jì)的特殊性；災(zāi)后重建款物跟蹤審計(jì)監(jiān)管和審計(jì)監(jiān)督的措施和制度不健全等等,并由此提出相應(yīng)的解決問(wèn)題的方法和對(duì)策。 第三部分,災(zāi)后重建資金與物資跟蹤審計(jì)的方法和技巧。作為理論基礎(chǔ),該部分首先介紹了跟蹤審計(jì)的基本特征、主要原則和基本職能,從而提出跟蹤審計(jì)的方法、程序、相關(guān)技巧及其在實(shí)踐中的應(yīng)用。跟蹤審計(jì)的基本方法有：(1)實(shí)施審前調(diào)查,突出重點(diǎn),實(shí)現(xiàn)審計(jì)的預(yù)防職能；(2)實(shí)施“全程審計(jì)”和綜合審計(jì),實(shí)現(xiàn)審計(jì)的揭露職能；(3)提供被審計(jì)單位改進(jìn)建議,實(shí)施整改,實(shí)現(xiàn)審計(jì)的抵御職能。同時(shí),災(zāi)后重建跟蹤審計(jì)工作中有很多技巧可循,具體歸納起來(lái)有以下幾點(diǎn)：建立一套有效的信息溝通和約束機(jī)制；加強(qiáng)審計(jì)統(tǒng)計(jì)分析方法的應(yīng)用；根據(jù)適當(dāng)情況調(diào)整和優(yōu)化審計(jì)思路；加強(qiáng)審計(jì)監(jiān)管力度,制定相應(yīng)的審計(jì)監(jiān)督措施和流程。 第四部分,災(zāi)后重建資金與物資跟蹤審計(jì)的效果評(píng)價(jià)。該部分從跟蹤審計(jì)效果評(píng)價(jià)的必要性、跟蹤審計(jì)效果評(píng)價(jià)的方法與評(píng)價(jià)內(nèi)容、跟蹤審計(jì)效果評(píng)價(jià)的指標(biāo)體系設(shè)計(jì)、跟蹤審計(jì)結(jié)果的公告制度設(shè)計(jì)四個(gè)方面做了詳盡的研究。筆者認(rèn)為,正是因?yàn)閷?duì)災(zāi)后重建跟蹤審計(jì)的效果進(jìn)行評(píng)價(jià),審計(jì)工作人員才得以知道,哪些地方是重要的關(guān)注點(diǎn),哪些環(huán)節(jié)存在問(wèn)題,哪些工作需要改進(jìn),這樣才能做到有的放矢,重建工作才能取得更好的效果,所以對(duì)跟蹤審計(jì)的效果進(jìn)行評(píng)價(jià)是十分重要而且必要的。災(zāi)后重建資金與物資跟蹤審計(jì)的效果評(píng)價(jià)可以從資金與物資投入環(huán)節(jié)和資金與物資使用環(huán)節(jié)入手,檢查和評(píng)價(jià)資金與物資投入使用的合理性、效率性和經(jīng)濟(jì)性,它包括經(jīng)濟(jì)效益、社會(huì)效益和環(huán)境效益等,而評(píng)價(jià)指標(biāo)則分為總體指標(biāo)和具體指標(biāo)。另外,筆者認(rèn)為審計(jì)結(jié)果公告,就是審計(jì)機(jī)關(guān)把審計(jì)和專(zhuān)項(xiàng)調(diào)查的結(jié)果,除了涉及國(guó)家秘密、商業(yè)秘密以及其他不對(duì)外披露的內(nèi)容外,全部對(duì)社會(huì)公告。實(shí)行國(guó)家審計(jì)結(jié)果公告制度是民主政治發(fā)展的客觀要求,隨著民主政治的發(fā)展,民眾對(duì)知情權(quán)的要求必然提高,把審計(jì)作為提高民眾知情權(quán)的專(zhuān)業(yè)手段是國(guó)際上的通行做法。 第五部分,研究結(jié)論和啟示。該部分總結(jié)了災(zāi)后重建中實(shí)施跟蹤審計(jì)的優(yōu)越性,實(shí)踐中存在的有待解決的問(wèn)題以及對(duì)經(jīng)濟(jì)發(fā)展的啟示。不同于災(zāi)難發(fā)生時(shí)的抗震救災(zāi)工作,災(zāi)后重建工作的有效性集中體現(xiàn)在民生設(shè)施的完善性和災(zāi)區(qū)經(jīng)濟(jì)發(fā)展的可持續(xù)性,所以說(shuō)災(zāi)后重建工作更具長(zhǎng)期性和持久性。經(jīng)過(guò)審計(jì)部門(mén)的不斷地實(shí)踐、探索與創(chuàng)新,災(zāi)后重建跟蹤審計(jì)正步入規(guī)范化、制度化、科學(xué)化的軌道。地震后的災(zāi)后重建工作,促進(jìn)了內(nèi)需的擴(kuò)大,刺激了經(jīng)濟(jì)的快速?gòu)?fù)蘇,為國(guó)民經(jīng)濟(jì)增長(zhǎng)注入了新的能量與活力,將災(zāi)后重建作為促進(jìn)社會(huì)經(jīng)濟(jì)發(fā)展的機(jī)遇,對(duì)四川省乃至全國(guó)經(jīng)濟(jì)的發(fā)展具有重大的促進(jìn)作用。 跟蹤審計(jì)是一種新型的審計(jì)模式,筆者研究的跟蹤審計(jì)是一個(gè)全新的領(lǐng)域,這是選題視覺(jué)上的一個(gè)新穎點(diǎn)。本文通過(guò)理論研究—實(shí)踐總結(jié)—理論研究的研究模式,充分發(fā)揮國(guó)家跟蹤審計(jì)監(jiān)督的“免疫系統(tǒng)”功能,深入探討災(zāi)后重建資金與物資跟蹤審計(jì)的內(nèi)涵、特點(diǎn)和模式,并通過(guò)審計(jì)署駐成都特派辦在災(zāi)后重建工作中實(shí)施資金與物資跟蹤審計(jì)的實(shí)踐來(lái)檢驗(yàn)理論與實(shí)踐的差距,分析總結(jié)不足之處,通過(guò)這種研究思路進(jìn)一步完善災(zāi)后重建資金與物資跟蹤審計(jì)工作的效率和效果。
[Abstract]:Tracking audit is one of the four auditing modes of current performance audit in China. It has been gradually carried out and widely used in various audit work in the country for.2009 years. The audit office in Chengdu has taken the post disaster reconstruction tracking audit as the most important, concentrated strength, composed of 17 audit groups, and 7 heavy disaster counties (cities) and some provinces in Wenchuan and other provinces. A total of 195 reconstruction projects were tracked and audited by the competent departments and units. The audit found that there were 15 major problems in the implementation of post disaster reconstruction planning, the management of fund raising and distribution, and the management of project construction, and 1 cases were transferred to the discipline inspection authorities. The procuratorial organs have arrested and prosecuted 2 people, and 11 people have been detained by the public security organs. The report of the report and the 17 phase of the work are 1. The results of the post disaster reconstruction funds and materials tracking audit are very prominent, which provide a strong guarantee for the smooth progress of post disaster reconstruction. The Sichuan provincial government office of the provincial government issued a plan for the post earthquake reconstruction audit of Wenchuan in Sichuan Province, and the focus of tracking audit is after the disaster. Reconstruction of funds and materials, distribution, management and use; investment in the provinces and the following governments at all levels, donations from all walks of life, and audit by counterpart support parties. The funds and materials for the reconstruction of the earthquake after the earthquake in Wenchuan will be tracked through the whole course of audit.
Under the above background, the author chooses the post disaster reconstruction fund and material tracking audit as the research direction of the graduation thesis. The purpose is to thoroughly study the role of tracking audit in the post disaster reconstruction work and to establish a sound and active audit mode of tracking audit. It is necessary to deeply study the connotation, pattern, characteristics, contents, methods and procedures of tracking audit in the course of the development and present situation of our country and how to learn from the advanced experience of foreign countries. Only in this way can we establish a set of tracking audit system suitable for the national conditions of our country and rebuild the funds and things after the disaster. The application of audit work is prospected, and useful suggestions and suggestions are put forward.
The main contents of this article are as follows:
The first part is the necessity and function of tracking audit in post disaster reconstruction. This part mainly studies the necessity of the implementation of tracking audit and the "immune system" function of following up the audit. The author thinks that the following work is carried out to carry out the tracking audit on the reconstruction funds and materials after the disaster, and to ensure the reasonable and effective transportation of funds and materials. It is very necessary to use it. Through the objective evaluation of post disaster reconstruction and timely public announcement through tracking audit, on the one hand, it can reduce the contradiction and trust crisis caused by information asymmetry. On the other hand, it can guide the positive and correct social public opinion and create a fair and harmonious environment for the reconstruction after the disaster. In addition, the audit institution is on the other hand. After the post disaster reconstruction, the following audit can be implemented to fulfill its own social responsibility, and it can further improve the good image and credibility of the audit institutions and promote the long-term development of the audit. At the same time, as a new auditing model, tracking audit is bound to have its function of "immune system", which is different from the mode of "immune system". It means that the audit "immune system" means that the audit institutions accept the people's entrustment, according to the law, independent, special, and take the initiative to prevent, reveal and investigate the problems, promote the state's economic and social health, the safe operation, and the following audit should give full play to the "immune system" function in the economic operation, which is the inevitable requirement and audit of the Scientific Outlook on Development. The "immune system" function of tracking audit is embodied in its detection function, early warning function, protection function, scavenging function and repair function.
The second part, the basic content of the post disaster reconstruction funds and material tracking audit. This part mainly introduces how to determine the content of the tracking audit in post disaster reconstruction, what is the key content, three aspects of checking the attention and the results of the investigation. The author thinks that the determination of the internal capacity of the tracking audit can be around the funds and materials projects. Raising, distributing, using and managing the main line, the key contents of the tracking audit according to this main line include account management, capital operation, expenditure disbursement, budget management, supporting funds arrangement and accounting. Through tracking audit of the reconstruction of trillions of funds after disaster, pay attention to the reconstruction capital after the disaster. The reasonableness, efficiency and economy of the use of gold and materials is the result of the fact that there are many problems in the management and use of funds and materials. For example, there are a large number of funds and materials in some areas, while in some areas, there are shortages and shortages in some areas, and the loss of funds and materials is lacking. Reasonable and fair distribution, poor efficiency, poor management, and inability to send the most urgently needed funds and materials to the most urgently needed places; the public reporting encouragement and incentive mechanism is not sound, which leads to many problems that can not be conveyed to the superior and can not be given enough attention; there is the phenomenon of malpractice, the misuse of rebuilt and property, the phenomenon of relatives and friends and other phenomena, and the dark. Box operation, concealment, interception, misappropriation, embezzlement and resale of funds and materials and other problems; auditors and auditors are weak in tracking and auditing after disaster reconstruction, and lack of upper and lower levels, effective communication and mutual supervision between the same level, resulting in major omissions in the internal management of the reconstruction of money and goods by the functional departments. Problems such as poor management, lack of attention to the thinking and process of audit, inadequate optimization, and timely adjustment and optimization of audit methods according to the progress of post disaster reconstruction; the related auditors failed to fully recognize the particularity of the post disaster reconstruction and property tracking audit; the measures and systems for the post disaster reconstruction and the audit supervision and audit supervision after the disaster. Imperfect and so on, and put forward corresponding solutions and countermeasures.
The third part, the method and skill of post disaster reconstruction fund and material tracking audit. As the theoretical basis, this part first introduces the basic characteristics, main principles and basic functions of tracking audit, and then puts forward the methods, procedures, related skills and application in practice of tracking audit. The basic methods of tracking audit are: (1) implementing pretrial. Investigation, highlight the key points and realize the prevention function of audit; (2) implement the "whole course audit" and comprehensive audit to realize the disclosure function of the audit; (3) provide the improved suggestions for the audited units, implement the rectification and realize the defense function of the audit. At the same time, there are many techniques to follow in the post disaster reconstruction and tracking audit work, and the following points are summed up concretely: Establish a set of effective information communication and constraint mechanism, strengthen the application of audit statistical analysis methods, adjust and optimize the audit ideas according to appropriate circumstances, strengthen audit supervision, and formulate corresponding audit supervision measures and processes.
The fourth part, the evaluation of the effect of post disaster reconstruction funds and material tracking audit. This part is from the necessity of tracking audit effect evaluation, tracking audit effect evaluation method and evaluation content, tracking audit effect evaluation index system design, tracking the audit result of the announcement system design four aspects to do a detailed study. It is precisely because of the evaluation of the effect of post disaster reconstruction tracking audit that the auditors have been able to know which places are important concerns, which are problems and which work needs to be improved so that they can be targeted and rebuilt to achieve better results, so the evaluation of the effect of tracking audit is ten It is important and necessary. The evaluation of the effect of post disaster reconstruction funds and materials tracking audit can start with the link of capital and material input and the use of funds and materials, check and evaluate the rationality, efficiency and economy of the investment and use of funds and materials, including economic benefits, social benefits and environmental benefits, and the evaluation index. In addition, the author believes that the audit results bulletin is the result of audit and special investigation by the audit institutions, all in addition to the state secrets, business secrets and other non disclosure contents, and the implementation of the national audit result announcement system is an objective requirement for the development of democratic politics. With the development of democracy, people's demand for the right to know is bound to improve. Auditing as a professional means to enhance the right to know is a common practice in the world.
The fifth part, the research conclusion and the enlightenment. This part summarizes the advantages of the follow-up audit in the post disaster reconstruction, the problems to be solved in practice and the enlightenment to the economic development. It is different from the disaster relief work during the disaster. The effectiveness of the post disaster reconstruction is embodied in the improvement of the livelihood of the people's livelihood and the economy of the disaster area. The sustainability of the development, so the post disaster reconstruction work is more long-term and lasting. After the continuous practice, exploration and innovation of the audit department, the post disaster reconstruction tracking audit is stepping into a standardized, institutionalized and scientific track. After the earthquake, the post earthquake reconstruction work has promoted the expansion of domestic demand, stimulated the rapid recovery of the economy, as a national. Economic growth has injected new energy and vitality into the economy, and the reconstruction of post disaster as an opportunity to promote social and economic development has a great role in promoting the economic development of Sichuan province and even the whole country.
Tracking audit is a new type of auditing mode. The tracking audit I studied is a new field. This is a new point in the vision of topic selection. This paper is based on theoretical research, practice summary and theoretical research, giving full play to the "immune system" function of state tracking audit supervision, and probing into the reconstruction funds after disaster. With the connotation, characteristics and model of material tracking audit, the gap between theory and practice is tested through the practice of carrying out funds and material tracking audit in the post disaster reconstruction work of the Chengdu special office of the audit office, analyzing and summarizing the shortcomings, and further improving the effectiveness of the post disaster reconstruction fund and material tracking audit. Rate and effect.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：F239.4

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