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公共财政框架下的财政审计问题研究

发布时间:2019-03-14 12:57  文章来源:笔耕文化传播
【摘要】: 公共财政框架建立将对财政审计产生较大影响,审计的职能将会发生重大的转变。在建立公共财政框架体系过程中,我国政府职能将变为提供公共产品和公共服务,创造公平、公正、透明、统一、开放的市场环境,促进公平与效率。与此相适应,公共财政的核心含义是为社会高效率的、最大限度地提供公共产品,并随着我国经济体制改革的进程,使财政性资金逐步退出竞争性和盈利性的生产领域,财政职能范围必然要从以下几个方面进行调整:就财政的资源配置职能来看从部分不必要的竞争性领域退出,而加强有效“公共产品”的提供;就财政的收入分配职能来看,社会收入分配与社会保障体系将日益完善;财政宏观调控体系由税收、国家预算、国债、财政补贴等多种手段构成,这些手段在调控社会供需总量与经济结构方面具有不同的功能和特点,将主要通过参与一部分社会产品和国民收入的分配和再分配对国民经济产生不同的作用;从而传统的财政监督方法已经不能完全适应形势发展要求。公共财政框架体系的建立,出现了一些财政审计未曾涉及过的财税管理模式和管理内容;随着政府职能的转变和政府机构的调整,审计的客体、主体、本质发生了变化,已经具有了“公共”的性质;审计的目标发生变化,现代审计已不仅仅要求查错纠弊,而是要对绩效进行审计,为管理决策提供独立、公正、客观的依据;审计环境发生变化,审计工作要求更加规范,审计准则要更国际化;审计对象发生了变化,电子账簿、网上交易、无纸化办公的出现,传统的审计手段已不能适应网络和信息技术的发展;审计结果要更公开透明。但是从审计的现状来看仍然存在一些问题:一是财政预算管理上预算管理体制和法制的不健全、执法不严以及预算的编制不够细化.预算的执行尚不规范等问题引发的“审计风暴”;二是在审计有效监督中存在的问题,如:审计机关的独立性不强、审计对财政预算管理中权力的监督与约束不够、人大对预算的监督流于形式、审计结论受法规不完整的影响定性难等情况,对严肃处理违纪问题带来了负面效应,影响了审计执法力度。 最后,依据我国《宪法》及《审计法》规定,接合公共财政框架要求以及我国现行财政审计的特点,研究如何在公共财政框架下开展财政审计,提出了相应的对策和建议:完善政府审计监督体系,实现国家审计体制改革;围绕财政资金管理确定审计工作目标和重点;围绕财政资金管理确定审财政审计的内容和范围;审计的方式与结果要符合预算管理的要求;审计中要重视对责任和效益的考察;全面推行计算机辅助审计,逐步开展实时审计。
[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maximum of social efficiency, and with the process of economic system reform in China, financial funds are gradually withdrawn from competitive and profitable production fields.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.
【学位授予单位】:上海交通大学
【学位级别】:硕士
【学位授予年份】:2007
【分类号】:F239.65

【引证文献】

相关期刊论文 前1条

1 孟涛;何磊;;结合国际经验浅谈我国财政审计的发展趋势[J];经营管理者;2010年06期

相关博士学位论文 前1条

1 姜永英;中国财政审计制度研究[D];东北财经大学;2010年

相关硕士学位论文 前2条

1 陈晨;我国公共财政法律体系完善研究[D];安徽大学;2011年

2 沈琳;论立法型政府审计模式的改革取向[D];西南财经大学;2008年



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