公共財(cái)政框架下的財(cái)政審計(jì)問題研究
發(fā)布時(shí)間：2019-03-14 12:57
【摘要】： 公共財(cái)政框架建立將對(duì)財(cái)政審計(jì)產(chǎn)生較大影響,審計(jì)的職能將會(huì)發(fā)生重大的轉(zhuǎn)變。在建立公共財(cái)政框架體系過程中,我國政府職能將變?yōu)樘峁┕伯a(chǎn)品和公共服務(wù),創(chuàng)造公平、公正、透明、統(tǒng)一、開放的市場(chǎng)環(huán)境,促進(jìn)公平與效率。與此相適應(yīng),公共財(cái)政的核心含義是為社會(huì)高效率的、最大限度地提供公共產(chǎn)品,并隨著我國經(jīng)濟(jì)體制改革的進(jìn)程,使財(cái)政性資金逐步退出競(jìng)爭(zhēng)性和盈利性的生產(chǎn)領(lǐng)域,財(cái)政職能范圍必然要從以下幾個(gè)方面進(jìn)行調(diào)整:就財(cái)政的資源配置職能來看從部分不必要的競(jìng)爭(zhēng)性領(lǐng)域退出,而加強(qiáng)有效“公共產(chǎn)品”的提供;就財(cái)政的收入分配職能來看,社會(huì)收入分配與社會(huì)保障體系將日益完善;財(cái)政宏觀調(diào)控體系由稅收、國家預(yù)算、國債、財(cái)政補(bǔ)貼等多種手段構(gòu)成,這些手段在調(diào)控社會(huì)供需總量與經(jīng)濟(jì)結(jié)構(gòu)方面具有不同的功能和特點(diǎn),將主要通過參與一部分社會(huì)產(chǎn)品和國民收入的分配和再分配對(duì)國民經(jīng)濟(jì)產(chǎn)生不同的作用;從而傳統(tǒng)的財(cái)政監(jiān)督方法已經(jīng)不能完全適應(yīng)形勢(shì)發(fā)展要求。公共財(cái)政框架體系的建立,出現(xiàn)了一些財(cái)政審計(jì)未曾涉及過的財(cái)稅管理模式和管理內(nèi)容;隨著政府職能的轉(zhuǎn)變和政府機(jī)構(gòu)的調(diào)整,審計(jì)的客體、主體、本質(zhì)發(fā)生了變化,已經(jīng)具有了“公共”的性質(zhì);審計(jì)的目標(biāo)發(fā)生變化,現(xiàn)代審計(jì)已不僅僅要求查錯(cuò)糾弊,而是要對(duì)績效進(jìn)行審計(jì),為管理決策提供獨(dú)立、公正、客觀的依據(jù);審計(jì)環(huán)境發(fā)生變化,審計(jì)工作要求更加規(guī)范,審計(jì)準(zhǔn)則要更國際化;審計(jì)對(duì)象發(fā)生了變化,電子賬簿、網(wǎng)上交易、無紙化辦公的出現(xiàn),傳統(tǒng)的審計(jì)手段已不能適應(yīng)網(wǎng)絡(luò)和信息技術(shù)的發(fā)展;審計(jì)結(jié)果要更公開透明。但是從審計(jì)的現(xiàn)狀來看仍然存在一些問題:一是財(cái)政預(yù)算管理上預(yù)算管理體制和法制的不健全、執(zhí)法不嚴(yán)以及預(yù)算的編制不夠細(xì)化.預(yù)算的執(zhí)行尚不規(guī)范等問題引發(fā)的“審計(jì)風(fēng)暴”;二是在審計(jì)有效監(jiān)督中存在的問題,如:審計(jì)機(jī)關(guān)的獨(dú)立性不強(qiáng)、審計(jì)對(duì)財(cái)政預(yù)算管理中權(quán)力的監(jiān)督與約束不夠、人大對(duì)預(yù)算的監(jiān)督流于形式、審計(jì)結(jié)論受法規(guī)不完整的影響定性難等情況,對(duì)嚴(yán)肅處理違紀(jì)問題帶來了負(fù)面效應(yīng),影響了審計(jì)執(zhí)法力度。 最后,依據(jù)我國《憲法》及《審計(jì)法》規(guī)定,接合公共財(cái)政框架要求以及我國現(xiàn)行財(cái)政審計(jì)的特點(diǎn),研究如何在公共財(cái)政框架下開展財(cái)政審計(jì),提出了相應(yīng)的對(duì)策和建議:完善政府審計(jì)監(jiān)督體系,實(shí)現(xiàn)國家審計(jì)體制改革;圍繞財(cái)政資金管理確定審計(jì)工作目標(biāo)和重點(diǎn);圍繞財(cái)政資金管理確定審財(cái)政審計(jì)的內(nèi)容和范圍;審計(jì)的方式與結(jié)果要符合預(yù)算管理的要求;審計(jì)中要重視對(duì)責(zé)任和效益的考察;全面推行計(jì)算機(jī)輔助審計(jì),逐步開展實(shí)時(shí)審計(jì)。
[Abstract]:The establishment of the public finance framework will have a great impact on the financial audit, and the audit function will be changed greatly. In the process of establishing the framework system of public finance, the function of our government will be to provide public goods and services, to create a fair, transparent, unified and open market environment and to promote equity and efficiency. In accordance with this, the core meaning of public finance is to provide public goods to the maximum of social efficiency, and with the process of economic system reform in China, financial funds are gradually withdrawn from competitive and profitable production fields. The scope of financial function must be adjusted from the following aspects: from the point of view of the allocation of financial resources, it is necessary to withdraw from some unnecessary competitive areas, and to strengthen the provision of effective "public goods"; As far as the function of fiscal income distribution is concerned, the social income distribution and social security system will be perfected day by day. The fiscal macro-control system consists of taxation, state budget, treasury bonds, financial subsidies and other means, which have different functions and characteristics in regulating the total supply and demand of the society and the economic structure. It will have different effects on the national economy mainly by participating in the distribution and redistribution of part of the social products and national income; Thus the traditional financial supervision method can not fully adapt to the requirements of the development of the situation. With the establishment of the public finance framework system, there are some financial and tax management models and management contents that have not been involved in the financial audit. With the transformation of government function and the adjustment of government agencies, the object, subject and essence of audit have changed, and it has the nature of "public". The aim of audit has changed, and modern audit not only requires checking and correcting mistakes, but also auditing the performance to provide independent, impartial and objective basis for management decision-making. Audit environment changes, audit work requirements more standardized, audit standards should be more international; The audit object has changed, the appearance of electronic books, online transactions, paperless office, the traditional audit means can no longer adapt to the development of network and information technology; audit results should be more open and transparent. However, there are still some problems from the present situation of audit: first, the budget management system and legal system are not perfect, the law enforcement is not strict, and the budget preparation is not sufficiently detailed. The "audit storm" caused by the unstandardized execution of the budget; The second is the problems existing in the effective supervision of audit, such as: the independence of audit institutions is not strong, the supervision and restriction of audit power in the management of financial budget is not enough, and the supervision of budget by the people's Congress is merely formal. The conclusion of audit is difficult to be qualitative under the influence of incomplete laws and regulations, which brings negative effect to seriously deal with the problem of violation of discipline and affects the intensity of audit law enforcement. Finally, according to the Constitution of our country and the provisions of the Audit Law, combining the requirements of the public finance framework and the characteristics of the current financial audit in our country, this paper studies how to carry out the financial audit under the framework of public finance, The corresponding countermeasures and suggestions are put forward: perfecting the government audit supervision system and realizing the reform of the national audit system; The aim and focus of audit should be determined around the management of financial funds, the content and scope of financial audit should be determined around the management of financial funds, the ways and results of audit should be in line with the requirements of budget management, the inspection of responsibility and benefit should be emphasized in the audit. All-round implementation of computer-aided audit, step-by-step real-time audit.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.65
本文編號(hào)：2439998
[Abstract]:The establishment of the public finance framework will have a great impact on the financial audit, and the audit function will be changed greatly. In the process of establishing the framework system of public finance, the function of our government will be to provide public goods and services, to create a fair, transparent, unified and open market environment and to promote equity and efficiency. In accordance with this, the core meaning of public finance is to provide public goods to the maximum of social efficiency, and with the process of economic system reform in China, financial funds are gradually withdrawn from competitive and profitable production fields. The scope of financial function must be adjusted from the following aspects: from the point of view of the allocation of financial resources, it is necessary to withdraw from some unnecessary competitive areas, and to strengthen the provision of effective "public goods"; As far as the function of fiscal income distribution is concerned, the social income distribution and social security system will be perfected day by day. The fiscal macro-control system consists of taxation, state budget, treasury bonds, financial subsidies and other means, which have different functions and characteristics in regulating the total supply and demand of the society and the economic structure. It will have different effects on the national economy mainly by participating in the distribution and redistribution of part of the social products and national income; Thus the traditional financial supervision method can not fully adapt to the requirements of the development of the situation. With the establishment of the public finance framework system, there are some financial and tax management models and management contents that have not been involved in the financial audit. With the transformation of government function and the adjustment of government agencies, the object, subject and essence of audit have changed, and it has the nature of "public". The aim of audit has changed, and modern audit not only requires checking and correcting mistakes, but also auditing the performance to provide independent, impartial and objective basis for management decision-making. Audit environment changes, audit work requirements more standardized, audit standards should be more international; The audit object has changed, the appearance of electronic books, online transactions, paperless office, the traditional audit means can no longer adapt to the development of network and information technology; audit results should be more open and transparent. However, there are still some problems from the present situation of audit: first, the budget management system and legal system are not perfect, the law enforcement is not strict, and the budget preparation is not sufficiently detailed. The "audit storm" caused by the unstandardized execution of the budget; The second is the problems existing in the effective supervision of audit, such as: the independence of audit institutions is not strong, the supervision and restriction of audit power in the management of financial budget is not enough, and the supervision of budget by the people's Congress is merely formal. The conclusion of audit is difficult to be qualitative under the influence of incomplete laws and regulations, which brings negative effect to seriously deal with the problem of violation of discipline and affects the intensity of audit law enforcement. Finally, according to the Constitution of our country and the provisions of the Audit Law, combining the requirements of the public finance framework and the characteristics of the current financial audit in our country, this paper studies how to carry out the financial audit under the framework of public finance, The corresponding countermeasures and suggestions are put forward: perfecting the government audit supervision system and realizing the reform of the national audit system; The aim and focus of audit should be determined around the management of financial funds, the content and scope of financial audit should be determined around the management of financial funds, the ways and results of audit should be in line with the requirements of budget management, the inspection of responsibility and benefit should be emphasized in the audit. All-round implementation of computer-aided audit, step-by-step real-time audit.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.65
【引證文獻(xiàn)】
相關(guān)期刊論文 前1條
1 孟濤;何磊;;結(jié)合國際經(jīng)驗(yàn)淺談我國財(cái)政審計(jì)的發(fā)展趨勢(shì)[J];經(jīng)營管理者;2010年06期
相關(guān)博士學(xué)位論文 前1條
1 姜永英;中國財(cái)政審計(jì)制度研究[D];東北財(cái)經(jīng)大學(xué);2010年
相關(guān)碩士學(xué)位論文 前2條
1 陳晨;我國公共財(cái)政法律體系完善研究[D];安徽大學(xué);2011年
2 沈琳;論立法型政府審計(jì)模式的改革取向[D];西南財(cái)經(jīng)大學(xué);2008年
，本文編號(hào)：2439998
本文鏈接：http://www.sikaile.net/jingjilunwen/sjlw/2439998.html
最近更新
教材專著
