会计毕业论文 基于免疫系统理论的财政扶贫审计监管改进研究.pdf.pdf

湖南大学硕士学位论文基于免疫系统理论的财政扶贫审计监管改进研究姓名:王淑燕申请学位级别:硕士专业:会计学指导教师:王善平 20100508 基于免疫系统理论的财政扶贫审计监管改进研究摘要缓解和消除贫困,是社会主义的本质要求。改革开放以来,我国扶贫工作取得了显著的成绩。然而在这些成绩的背后却也存在着各种问题,。本文首先在系统研究相关文献的基础上,以免疫系统理论为基础,界定了财政扶贫审计监管的本质、目标和职能,提出国家审计要实现维护财政扶贫资金安全、高效使用的目标,必须要注重审计监管预防、揭示、修复职能的发挥。同时以财政扶贫审计监管目标的实现和功能的发挥为理论依据,借鉴免疫学的免疫机制构建了财政扶贫审计监管发挥“免疫系统”功能的作用机理。其次,理论联系实际,通过对贵州省、江西省、宁夏回族自治区等5个省份2008 年财政扶贫资金审计结果公告进行分析,总结出财政扶贫审计监管免疫系统功能发挥的现实障碍,主要从财政扶贫审计独立性不够、轻事前审计重事后审计、绩效审计未得到重视、审计结果公开程度低等四个方面展开分析,并分别深入挖掘导致各问题的原因。最后文章针对上述问题及其原因提出了进一步发挥财政扶贫审计免疫系统功能的改革路径。加强上审下和异地交叉的审计方式以提高审计独立性,增强审计“威慑力”; 将审计关口前移以促进审计预防机制的完善,发挥审计的预防功能;切实落实财政扶贫绩效审计,全面、科学地揭示财政扶贫问题;推行财政扶贫审计结果公告制度,强化审计的“威慑力”和建设性功能;建立注册会计师审计引入机制,补充审计力量。关键词:财政扶贫;政府审计;免疫系统理论硕士学位论文 Ab stract Alleviating andeliminating poverty istheessentialrequirement the implementation ofreform and open policy,China’S poverty reduction has achieved behind theseachievements,there are many problems,and the auditing ofpoverty alleviation e thegovernment and thepublic’S firstissue. Firstly,thisessay researches thehistoric course and defines theessence,objective and functionsof thefinancialpoverty alleviation auditing inPerspective of Immune System essay findsthat inorder to use financial poverty alleviation safely and efficiently,we must give play to the auditing preventing,posting,repairing functions. Besidesthat,it establishes themechanism ofthefinancialpoverty alleviationauditing. Secondly,the essay analyzes theaudit announcements ofGuizhou,Jiangxi,Ningxia and other provinces summarizes theproblems offinancial poverty alleviation auditing,which are mainly from the poor independence of audit,the overlook of pre—auditing and re-auditing,the negative ofperformance audit,and low levelofaudit reasons also arediscussed. Finally thearticletables theadvices theway todevelop the financial auditbased on problems and the reasons and off-siteaudit to improve