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论文编号：	11048
作者编号：	2320170800
上传时间：	2019/12/4 14:51:16
中文题目：	中国人民银行Q市中心支行预算管理审计改进研究
英文题目：	Research on budget management audit improvement of Q downtown branch of people''''''''''''''''s bank of China
指导老师：	刘志远
中文关键字：	内部审计；中国人民银行；预算管理审计
英文关键字：	Internal audit; The people''''''''''''''''s bank of China; Budget management audit
中文摘要：	中国人民银行在内部审计工作开展中对预算管理领域进行了多年的探索，目前，预算管理审计已成为需连续开展的系统性审计项目。2016年-2019年，中国人民银行Q市中心支行连续四年开展了预算管理审计。随着建立现代预算制度逐步推进，审计署关于内部审计工作的规定和中国人民银行正风肃纪十条禁令等文件的陆续出台，都对中国人民银行全面加强预算管理审计工作提出了更严更高的要求。研究中国人民银行如何深化预算管理审计工作,对于中国人民银行防范资金风险、规范内部管理、提高行政能力、更好地履行央行职责具有重要的意义。 本文立足于中国人民银行Q市中心支行工作实际,探索发挥内部审计“监督、评价、建议”作用，完善和深化预算管理审计，借助内部审计的力量促进中国人民银行Q市中心支行预算管理提质增效。论文首先介绍了研究背景及意义、内容与方法，梳理了国内外相关研究成果，其次从内部审计的内涵、中国人民银行内部审计概述、中国人民银行预算管理审计概况三个层面系统阐述了预算管理审计的相关理论，引出中国人民银行预算管理审计，为接下来的深入研究做好铺垫。然后立足于中国人民银行Q市中心支行预算管理审计实际，详细描述了中国人民银行Q市中心支行预算管理审计的案例背景、审计过程以及审计取得的成效。通过案例研究，发现预算管理审计中存在一些问题。比如，在审计内容方面，对各审计领域的审计力度分配不均，审计对象未进行适当延伸，审计监督存在滞后性；在审计方式方面，预算管理审计分析比较局限，审计数据获取和处理不够顺畅；在审计结论方面，预算管理审计绩效评价较模糊，审计建议较为笼统。针对这些问题，本文对中国人民银行Q市中心支行完善和深化预算管理审计，促进预算管理工作提质增效提出行之有效的措施和建议。
英文摘要：	The People's Bank of China has explored budget management for many years in the process of internal audit. At present, budget management audit has become a systematic audit project that needs to be carried out continuously. From 2016 to 2019, Q downtown sub-branch of the People's Bank of China conducted budget management audit for four consecutive years. With the gradual progress of establishing a modern budget system, the regulations of the National Audit Office on internal audit work and the ten bans of the People's Bank of China on strengthening discipline and discipline have been issued one after another, which all put forward stricter and higher requirements for the People's Bank of China to comprehensively strengthen the audit of budget management. The study of how the People's Bank of China deepens the audit of budget management is of great significance for the People's Bank of China to prevent capital risks, standardize internal management, improve administrative ability and better perform the functions of the central bank. Based on the actual work of Q downtown sub-branch of the People's Bank of China, this paper explores the role of internal audit in "supervision, evaluation and Suggestions", improves and deepens budget management audit, and promotes the quality and efficiency of budget management of Q downtown sub-branch of the People's Bank of China with the help of internal audit. Paper first introduces the research background and significance, content and method, combing the relevant research results at home and abroad, secondly, from the connotation of internal audit, internal audit of the people's bank of China an overview and general budget management audit of the people's bank of China, three level system, expounds the related theory of budget management audit budget management audit, raises the people's bank of China for the following research. Then, based on the actual budget management audit of the central sub-branch of the People's Bank of China Q, the case background, audit process and audit results of the central sub-branch of the People's Bank of China Q were described in detail. Through case study, we find some problems in budget management audit. For example, in terms of audit content, the distribution of audit intensity in various audit fields is uneven, audit objects are not properly extended, and audit supervision lags behind. In terms of audit methods, budget management audit analysis is relatively limited, and audit data acquisition and processing is not smooth enough. In terms of audit conclusions, the audit performance evaluation of budget management is vague and the audit Suggestions are general. In view of these problems, this paper puts forward effective measures and Suggestions for improving and deepening budget management audit of central sub-branch of the People's Bank of China, and promoting the quality and efficiency of budget management.
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