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论文编号：	11050
作者编号：	2320170776
上传时间：	2019/12/4 16:00:35
中文题目：	T市A区社区服务群众专项经费审计研究
英文题目：	Special Funds for Community Service in A District of T City Audit Study
指导老师：	张继勋
中文关键字：	社区服务群众专项经费审计；风险控制；绩效审计
英文关键字：	Special funds for community service audit; Risk control; Performance audit
中文摘要：	社区服务群众专项经费指由区级财政负担的、社区服务群众的专项资金。该项经费从社区居民切身利益出发，落脚于善始善终保民生、持之以恒促公平，因此社区服务群众专项经费审计作为一项政府监督手段，应给予高度关注，充分发挥审计监督在财政专项资金中的“免疫作用”，以财政专项资金的向导作用，助力社会资源配置达到均衡状态。然而社区服务群众专项经费近年来才刚刚兴起，对社区服务群众专项经费的审计仍在起步阶段，存在相关不完善之处，在一定程度上影响了审计在党和国家监督体系中的防控预警作用。 本文以财政专项资金审计的相关理论为基础，以T市A区社区服务群众专项经费审计为例，对审计过程及审计结果进行分析研讨，发现审计过程中缺乏对社区服务群众专项经费的风险评估、没有对社区服务群众专项经费绩效情况进行审计、社区服务群众专项经费审计监督方式滞后、审计公告透明度低及整改措施不到位等问题。以实际中出现的问题为导向，剖析深层原因，从引入风险导向审计、构建社区服务群众专项经费绩效审计评价指标体系、创新审计模式以实现全覆盖、拓宽审计成果运用渠道四个方面对症下药，提出建议并加之总结与展望。本文旨在以T市A区社区服务群众专项经费审计研究，为基层审计机关改进社区服务群众专项经费审计和进一步优化社区服务群众专项经费的管理提供有益的借鉴，以审计监督的实际成效，助力社区服务群众专项经费社会性和经济性效益的提升。
英文摘要：	The special funds for community service with the purpose of serving the community is borne by district-level finance. The fund is based on the vital interests of community residents, and aims to ensure people's livelihood and promote equity. So as a means of government supervision, special funds for community service audit should be given higher attention. We should Give full play to the "immune role" of audit supervision in special financial funds. With the guiding role of special financial funds, we will help social resources to reach a balanced state. However, special funds for community service have just emerged in recent years, and the audit of the special fund for community service is still in the initial stage, with some defects, which to some extent affects the prevention and control function of the audit in the party and state supervision system. In this paper, based on the relevant theories of fiscal special funds audit, taking special funds for community service audit for example, analyzing and discuss the audit process and audit results. Finding the lack of risk assessment in the audit process, no performance audit was conducted, audit supervision means single, the transparency of audit announcement is low and rectification measures are not in place. Taking the actual problem as the guidance and analyzing the deep reasons. This paper proposes suggestions, summarizes and prospects from four aspects: introducing risk-oriented audit, constructing the evaluation index system of performance audit of special funds for community service, innovate audit mode to achieve full coverage, and broaden the application channels of audit results. This paper aimed at using the research on the special funds for community service audit in area A of T city to providing useful reference for grassroots audit institutions to improve the audit of special funds for community service and further optimize the management of special funds for community service. With the actual results of audit supervision, helping raise the social and economic benefits of special funds for community service.
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