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1、江蘇城市職業(yè)學(xué)院畢業(yè)設(shè)計(jì)（論文）（2013屆）設(shè)計(jì)（論文）題目淺論我國政府審計(jì)的問題和對(duì)策辦學(xué)點(diǎn)（系）江蘇城市職業(yè)學(xué)院常州（辦學(xué)點(diǎn)）專業(yè)會(huì)計(jì)與審計(jì)班級(jí)10會(huì)計(jì)與審計(jì)（1）學(xué)號(hào)100201350107學(xué)生姓名姚淑穎起訖日期地點(diǎn)5—204指導(dǎo)教師邵燕平職稱講師2012年6月30日江蘇城市職業(yè)學(xué)院教務(wù)處制12目錄一、我國經(jīng)濟(jì)監(jiān)督體系的組成··········································3二、審計(jì)在國民經(jīng)濟(jì)中的作用··········································3三、審計(jì)監(jiān)督的四個(gè)特點(diǎn)

2、··············································4（一）審計(jì)監(jiān)督的權(quán)威性·············································4（二）審計(jì)監(jiān)督的獨(dú)立性··············································5（三）審計(jì)監(jiān)督的規(guī)范性··············································6（四）審計(jì)監(jiān)督的效益性··············································

3、6四、我國政府審計(jì)存在的問題分析······································7（一）政府審計(jì)職權(quán)尚無法起到制約權(quán)力的作用··························7（二）政府審計(jì)機(jī)制與審計(jì)管理體制還未完全進(jìn)入良性循環(huán)狀態(tài)············812（三）政府審計(jì)的獨(dú)立性欠強(qiáng)制約了政府審計(jì)作用的發(fā)揮··················9（四）審計(jì)工作的透明度不高與審計(jì)報(bào)告的權(quán)威性不強(qiáng)影響了政府審計(jì)作用的發(fā)揮···················································

4、··············9五、有效克服政府審計(jì)問題的對(duì)策選擇·································10（一）完善政府審計(jì)的相關(guān)法律制度，切實(shí)提高政府審計(jì)人員素質(zhì)··········10（二）增強(qiáng)審計(jì)工作的透明度和提高審計(jì)成果質(zhì)量·······················10（三）適當(dāng)縮小政府審計(jì)工作范圍·····································11（四）加強(qiáng)審計(jì)成本控制意識(shí)，改變審計(jì)人員的激勵(lì)措施··················1112淺論我國政府審計(jì)存在問題和對(duì)策【內(nèi)容提要】

5、審計(jì)為較高層次的經(jīng)濟(jì)監(jiān)督,是審計(jì)界當(dāng)前的熱門話題。深入地探討這個(gè)問題,不僅有利于認(rèn)清審計(jì)的本質(zhì)特征及其在經(jīng)濟(jì)監(jiān)督體系中的地位和作用,也有利于搞清審計(jì)工作的發(fā)展方向,確定審計(jì)工作重點(diǎn),它對(duì)于建立和完善具有中國特色的社會(huì)主義審計(jì)模式有著重大的現(xiàn)實(shí)意義和深遠(yuǎn)的歷史意義。因此,它既是個(gè)重要的理論問題,也是個(gè)迫切需要解決的實(shí)際問題。本文擬對(duì)此問題談點(diǎn)粗淺看法。審計(jì)監(jiān)督在經(jīng)濟(jì)監(jiān)督體系中的主導(dǎo)性經(jīng)濟(jì)監(jiān)督按監(jiān)督組織的性質(zhì)不同,分為審計(jì)、計(jì)劃、統(tǒng)計(jì)、會(huì)計(jì)、財(cái)政、稅務(wù)、銀行、物價(jià)和工商行政等監(jiān)督。各種經(jīng)濟(jì)監(jiān)督從宏觀和微觀兩個(gè)方面對(duì)同一經(jīng)濟(jì)活動(dòng)進(jìn)行不同側(cè)面和不同層次的監(jiān)

6、督。各種經(jīng)濟(jì)監(jiān)督相互聯(lián)系而形成經(jīng)濟(jì)監(jiān)督體系。在經(jīng)濟(jì)監(jiān)督體系中,審計(jì)監(jiān)督具有主導(dǎo)性。審計(jì)監(jiān)督的主導(dǎo)性,是指它在各種經(jīng)濟(jì)監(jiān)督中處于主要地位,并且有引導(dǎo)其他經(jīng)濟(jì)監(jiān)督、加強(qiáng)某方面監(jiān)督的作用?！娟P(guān)鍵詞】國家審計(jì)監(jiān)督；經(jīng)濟(jì)監(jiān)督體系；內(nèi)部審計(jì)機(jī)構(gòu)；民間審計(jì)；審計(jì)是較高層次的經(jīng)濟(jì)監(jiān)督的基本含義是指審計(jì)監(jiān)督肢體在社會(huì)主義經(jīng)濟(jì)監(jiān)督體系中處于較高的地位，并且對(duì)國民經(jīng)濟(jì)的正常運(yùn)行起著重要的作用。一、我國經(jīng)濟(jì)監(jiān)督體系的組成我國經(jīng)濟(jì)監(jiān)督體系是由人大、審計(jì)、財(cái)稅、銀行、工商管理、物價(jià)等部門的山野經(jīng)濟(jì)監(jiān)督和會(huì)計(jì)監(jiān)督組成的。人大是我國最高權(quán)力機(jī)關(guān)，人大監(jiān)督是我國經(jīng)濟(jì)監(jiān)督的最高層次。

7、會(huì)計(jì)監(jiān)督是在本單位負(fù)責(zé)人的領(lǐng)導(dǎo)下，對(duì)本單位的經(jīng)濟(jì)活動(dòng)進(jìn)行監(jiān)督，是經(jīng)濟(jì)監(jiān)督的基礎(chǔ)。專業(yè)經(jīng)濟(jì)監(jiān)督是在其他業(yè)務(wù)管理范圍內(nèi)開展工作，是連接微觀經(jīng)濟(jì)活動(dòng)與宏觀經(jīng)濟(jì)活動(dòng)的中間環(huán)節(jié)，是競(jìng)價(jià)體系的中間層次。審計(jì)是一種具有獨(dú)立性的綜合經(jīng)濟(jì)監(jiān)督，具有一定的法律地位。審計(jì)的職權(quán)和人物都是《審計(jì)法》規(guī)定的?！秾徲?jì)法》具體貫徹《憲法》關(guān)于審計(jì)監(jiān)督工作的規(guī)定。各級(jí)審計(jì)機(jī)關(guān)在政府的領(lǐng)導(dǎo)下，依法行使審計(jì)監(jiān)督權(quán)，不受其他行政機(jī)關(guān)、社會(huì)團(tuán)體和個(gè)人的干涉。法律地位高、監(jiān)督面廣、相對(duì)獨(dú)立性強(qiáng)的特點(diǎn)，決定了審計(jì)監(jiān)督在經(jīng)濟(jì)監(jiān)督體系中處于較高的地位。二、審計(jì)在國民經(jīng)濟(jì)中的作用審計(jì)監(jiān)督的高層次還

8、體現(xiàn)于其在國民經(jīng)濟(jì)運(yùn)行中的作用上12。審計(jì)監(jiān)督具有獨(dú)立性，它不直接參與國民經(jīng)濟(jì)的運(yùn)行，卻對(duì)國民經(jīng)濟(jì)正常運(yùn)行發(fā)揮著重要的監(jiān)督