【摘要】：我國(guó)是世界上受自然災(zāi)害干擾較為嚴(yán)重的國(guó)家,各種自然災(zāi)害時(shí)常發(fā)生。當(dāng)前我國(guó)處于社會(huì)經(jīng)濟(jì)發(fā)展的轉(zhuǎn)型期,存在出現(xiàn)較為激烈的社會(huì)矛盾的可能,從而存在出現(xiàn)重大社會(huì)危機(jī)的土壤;從國(guó)際方面看,國(guó)際間沖突和恐怖主義的威脅也可能導(dǎo)致重大的社會(huì)危機(jī)。總之,從自然、社會(huì)及國(guó)際視角來(lái)看,我國(guó)存在的出現(xiàn)公共危機(jī)的可能。近年來(lái),我國(guó)的重大突發(fā)性公共事件頻發(fā),突發(fā)性公共事項(xiàng)每年造成的經(jīng)濟(jì)損失超過(guò)千億元,傷亡超過(guò)百萬(wàn)人/年。由此可見(jiàn),重大突發(fā)的公共事項(xiàng)給我國(guó)經(jīng)濟(jì)的平穩(wěn)發(fā)展和社會(huì)的穩(wěn)定造成了巨大的影響,引起了政府和社會(huì)各界對(duì)突發(fā)性公共事件高度重視。本文通以汶川地震跟蹤審計(jì)為例對(duì)重大突發(fā)性公共事項(xiàng)跟蹤審計(jì)進(jìn)行了研究。本文首先對(duì)重大突發(fā)性公共事項(xiàng)跟蹤審計(jì)的背景進(jìn)行了闡述闡述,并針對(duì)跟蹤審計(jì)研究的文獻(xiàn)綜述,以及研究方法的說(shuō)明等。其次對(duì)重大突發(fā)性公共事項(xiàng)跟蹤審計(jì)概述,對(duì)突發(fā)性公共事項(xiàng)和重大突發(fā)性公共事項(xiàng)跟蹤審計(jì)的概念進(jìn)行了界定,并對(duì)重大突然發(fā)性公共事項(xiàng)跟蹤審計(jì)的審計(jì)主體、審計(jì)對(duì)象、審計(jì)內(nèi)容、審計(jì)報(bào)告做了詳細(xì)分析介紹。在案例分析部分,以汶川地震跟蹤審計(jì)為例,研究了審計(jì)主體、審計(jì)目標(biāo)和指導(dǎo)思想、審計(jì)的特點(diǎn)、審計(jì)的組織方式、審計(jì)的實(shí)施,并總結(jié)了汶川地震審計(jì)的審計(jì)成果,分析了在汶川地震跟蹤審計(jì)中的出現(xiàn)的問(wèn)題,包括跟蹤審計(jì)相關(guān)法律法規(guī)不完善,缺少法律保障;跟蹤審計(jì)組織協(xié)調(diào)不佳,資源配置不均;審計(jì)機(jī)構(gòu)反應(yīng)不及時(shí),應(yīng)對(duì)倉(cāng)促;審計(jì)成本較高,審計(jì)人員思維模式難以適應(yīng)審計(jì);審計(jì)獨(dú)立性受到限制,審計(jì)風(fēng)險(xiǎn)增大等。第四部分是完善建議,針對(duì)上述提出的問(wèn)題,提出以下解決建議:完善跟蹤審計(jì)的理論體系和法規(guī)政策;在審計(jì)過(guò)程中加強(qiáng)與其他部門的協(xié)作配合,彌補(bǔ)信息不對(duì)稱和知識(shí)的不足,降低風(fēng)險(xiǎn);整合審計(jì)濟(jì)源,降低審計(jì)成本;轉(zhuǎn)變審計(jì)人員觀念,提高審計(jì)人員素質(zhì);定位好審計(jì)監(jiān)督權(quán)責(zé),不參與被審計(jì)單位管理活動(dòng),保持審計(jì)獨(dú)立性;完善審計(jì)結(jié)果公告制度。
[Abstract]:China is a country seriously disturbed by natural disasters, all kinds of natural disasters occur frequently. At present, our country is in the transition period of social and economic development, and there is the possibility of more intense social contradictions, thus the soil of a major social crisis; from the international point of view, International conflicts and the threat of terrorism can also lead to major social crises. In short, from the natural, social and international perspectives, there is a possibility of public crisis in China. In recent years, the major sudden public events occur frequently in our country. The economic losses caused by the sudden public events are more than 100 billion yuan each year, and the casualties are more than one million people per year. From this, it can be seen that the great public affairs have a great influence on the steady development of our economy and social stability, and have caused the government and all circles of society to attach great importance to the sudden public events. In this paper, the Wenchuan earthquake tracking audit as an example of major unexpected public events tracking audit was studied. In this paper, the background of the tracking audit of major and unexpected public events is first expounded, and the literature review of the research on the tracking audit and the explanation of the research methods are also given. Secondly, it gives an overview of the audit of the major sudden public events, defines the concepts of the sudden public events and the major sudden public events tracking audit, and the audit subject and audit object of the major sudden public affairs tracking audit. Audit content, audit report to do a detailed analysis of the introduction. In the case analysis part, taking the Wenchuan earthquake tracking audit as an example, this paper studies the audit subject, audit objectives and guiding ideology, audit characteristics, audit organization, audit implementation, and summarizes the audit results of Wenchuan earthquake audit. This paper analyzes the problems in the tracking audit of Wenchuan earthquake, including the imperfect laws and regulations related to the tracking audit, the lack of legal guarantee, the poor coordination of the audit organization and the uneven allocation of resources, the lack of timely response of the audit institution and the rush to deal with it. The audit cost is high, the auditor's thinking mode is difficult to adapt to the audit, the audit independence is restricted, the audit risk increases, etc. The fourth part is to improve the recommendations, in view of the above mentioned problems, put forward the following suggestions: improve the theoretical system of tracking audit and laws and policies; strengthen the cooperation with other departments in the audit process, To make up for the information asymmetry and the deficiency of knowledge, to reduce the risk; to integrate audit sources and reduce audit costs; to change the concept of auditors and improve the quality of auditors; to position audit supervision power and responsibility well, and not to participate in the management activities of audited units. To maintain audit independence and improve the system of announcement of audit results.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.63

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