本文選題：礦產資源資產　切入點：離任審計　出處：《貴州財經大學》2017年碩士論文　論文類型：學位論文

【摘要】：作為我國獨有的審計形式,礦產資源資產離任審計在審計方式、方法及評價等方面尚處于探索階段,尤其是還未形成一套公認的、科學的、符合我國國情的評價指標體系,這在一定程度上制約了我國礦產資源資產離任審計工作的有效開展。為此本文以“礦產資源資產離任審計評價指標體系構建研究”為研究命題,旨在完善礦產資源資產離任審計理論,并為政府審計實務提供借鑒。本文系統(tǒng)地回顧與總結了國內外與礦產資源資產離任審計有關的文獻,闡述了離任審計理論、公共受托責任理論和審計評價理論等相關理論,分析考量了礦產資源資產離任審計的評價現狀,深入剖析了現行礦產資源資產離任審計評價存在的主要障礙。在此基礎上,提出了構建礦產資源資產離任審計評價指標體系的思路和原則,運用問卷調查、層次分析法等方法,從定性和定量兩個角度選擇關鍵指標并確定指標權重,構建了由經濟效益、社會效益、生態(tài)環(huán)境效益、財政財務、國家宏觀政策執(zhí)行情況、廉潔自律情況及重大決策情況七大方面共25個定量指標和3個定性指標組成的礦產資源資產離任審計評價指標體系。并以C市長任期內礦產資源資產離任審計為例,對指標體系的有效性進行了驗證,案例結果證實了評價指標體系的有效性。
[Abstract]:As the unique audit form of our country, the exit audit of mineral resources assets is still in the exploratory stage in the aspects of audit mode, method and evaluation, especially in the absence of a set of generally accepted, scientific and suitable evaluation index system in accordance with the national conditions of our country. To a certain extent, this has restricted the effective development of the audit of mineral resources assets leaving the office. Therefore, this paper takes "study on the Construction of the Evaluation Index system of the departure Audit of Mineral Resources assets" as the research proposition. The purpose of this paper is to improve the auditing theory of mineral resources assets and to provide reference for the practice of government audit. This paper systematically reviews and summarizes the literature related to the departure audit of mineral resources assets at home and abroad, and expounds the theory of outgoing audit. Based on the theories of public fiduciary responsibility and audit evaluation, this paper analyzes the present situation of the evaluation of mineral resources assets outgoing audit, and deeply analyzes the main obstacles existing in the present audit and evaluation of mineral resources assets leaving the office. This paper puts forward the idea and principle of constructing the evaluation index system of the outgoing audit of mineral resources assets. By using the methods of questionnaire survey and analytic hierarchy process, the paper selects the key indexes and determines the index weight from the qualitative and quantitative angles, and constructs the economic benefits. Social benefits, ecological environmental benefits, financial and financial affairs, and the implementation of the state's macro policies, There are 25 quantitative indexes and 3 qualitative indexes in seven aspects of integrity and self-discipline and major decision-making. The audit evaluation index system of mineral resources assets is composed of 25 quantitative indexes and 3 qualitative indexes. Taking the departure audit of mineral resources assets during the term of Mayor C as an example, The effectiveness of the index system is verified, and the effectiveness of the evaluation index system is verified by the case study.
【學位授予單位】：貴州財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4;F426.1

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