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重大突发性公共事项跟踪审计研究

发布时间:2018-09-14 08:14  文章来源:笔耕文化传播
【摘要】:我国是世界上受自然灾害干扰较为严重的国家,各种自然灾害时常发生。当前我国处于社会经济发展的转型期,存在出现较为激烈的社会矛盾的可能,从而存在出现重大社会危机的土壤;从国际方面看,国际间冲突和恐怖主义的威胁也可能导致重大的社会危机。总之,从自然、社会及国际视角来看,我国存在的出现公共危机的可能。近年来,我国的重大突发性公共事件频发,突发性公共事项每年造成的经济损失超过千亿元,伤亡超过百万人/年。由此可见,重大突发的公共事项给我国经济的平稳发展和社会的稳定造成了巨大的影响,引起了政府和社会各界对突发性公共事件高度重视。本文通以汶川地震跟踪审计为例对重大突发性公共事项跟踪审计进行了研究。本文首先对重大突发性公共事项跟踪审计的背景进行了阐述阐述,并针对跟踪审计研究的文献综述,以及研究方法的说明等。其次对重大突发性公共事项跟踪审计概述,对突发性公共事项和重大突发性公共事项跟踪审计的概念进行了界定,并对重大突然发性公共事项跟踪审计的审计主体、审计对象、审计内容、审计报告做了详细分析介绍。在案例分析部分,以汶川地震跟踪审计为例,研究了审计主体、审计目标和指导思想、审计的特点、审计的组织方式、审计的实施,并总结了汶川地震审计的审计成果,分析了在汶川地震跟踪审计中的出现的问题,包括跟踪审计相关法律法规不完善,缺少法律保障;跟踪审计组织协调不佳,资源配置不均;审计机构反应不及时,应对仓促;审计成本较高,审计人员思维模式难以适应审计;审计独立性受到限制,审计风险增大等。第四部分是完善建议,针对上述提出的问题,提出以下解决建议:完善跟踪审计的理论体系和法规政策;在审计过程中加强与其他部门的协作配合,弥补信息不对称和知识的不足,降低风险;整合审计济源,降低审计成本;转变审计人员观念,提高审计人员素质;定位好审计监督权责,不参与被审计单位管理活动,保持审计独立性;完善审计结果公告制度。
[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.
【学位授予单位】:中国财政科学研究院
【学位级别】:硕士
【学位授予年份】:2016
【分类号】:F239.63

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