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论文编号：	15212
作者编号：	2320224266
上传时间：	2024/12/12 15:23:06
中文题目：	Z县帮扶项目资产管理专项审计研究
英文题目：	Research on the special audit of asset management of assistance project in Z County
指导老师：	李姝
中文关键字：	脱贫攻坚；乡村振兴；帮扶项目资产；政府审计
英文关键字：	Poverty alleviation; Rural revitalization; Assistance project assets; Government audit
中文摘要：	在脱贫攻坚期间，国家投入大量的扶贫资金，建设了一大批扶贫项目，助推贫困地区实现脱贫攻坚。全面实现脱贫以后，国家又投入中央财政衔接资金，继续做大做强产业扶贫项目，形成了较大规模的帮扶项目资产，这部分资产对巩固脱贫攻坚成果与实现乡村振兴有效衔接起到至关重要的作用。2020年，习近平总书记在中央农村经济工作会议中强调：“脱贫攻坚形成了庞大的扶贫资产，对这些资产要摸清底数、加强监管，确保持续发挥作用。”但当前帮扶项目资产却存在底数不清、确权困难，抵御风险能力差等问题，在过渡期及未来能否稳定运营存在较大不确定性。为此，当前各级政府普遍开展帮扶项目资产管理专项审计，以提升帮扶项目资产运行的稳定性。但近年来，帮扶项目资产管理专项审计本身亦产生诸多问题，亟待研究解决。 为此，本文运用公共受托经济责任理论、免疫系统理论和风险导向审计理论，选取了河北省Z县帮扶项目资产管理专项审计进行研究，深入分析了当前国内外关于帮扶项目资产管理专项审计的研究内容。其次，对帮扶项目资产管理专项审计的相关概念作出界定，并从定义、特点、方法、内容和目标等层面对帮扶项目资产管理专项审计的概况进行阐述。再者，从帮扶项目资产概况、专项审计总体情况及审计流程方面，具体介绍了Z县帮扶项目资产管理专项审计的典型案例。最后，在案例分析的基础上，指出当前帮扶项目资产管理专项审计中存在的审计资源协同整合及利用存在欠缺，大数据技术运用不足，审计成果应用不充分等深层次问题及原因。并相应地提出提升审计资源的整合与利用水平，推进大数据审计应用，拓宽审计成果的运用渠道等发展建议。
英文摘要：	During the period of poverty alleviation, the state invested a large amount of poverty alleviation funds and built a large number of poverty alleviation projects to help impoverished areas achieve poverty alleviation. After the full realization of poverty alleviation, the state has invested in the central financial connection funds to continue to expand and strengthen industrial poverty alleviation projects, forming a large scale of assistance project assets, which play a crucial role in consolidating the achievements of poverty alleviation and effectively connecting rural revitalization. In 2020, General Secretary Xi Jinping emphasized in the Central Rural Economic Work Conference: “Poverty alleviation has formed a huge poverty alleviation assets, these assets should be mapped out and strengthened to ensure that they continue to play a role. ” However, the current helping project assets are unclear, difficult to confirm the right, poor ability to withstand risks and other problems, in the transition period and the future can be stable operation there is greater uncertainty. For this reason, the current governments at all levels generally carry out a special audit of the asset management of assistance projects to improve the stability of the operation of help project assets. However, in recent years, the special audit of asset management of assistance projects has also produced many problems, which need to be studied and solved urgently. Therefore, this paper uses the theory of public entrusted economic responsibility, the theory of immune system and the theory of risk-oriented audit to select the special audit of the asset management of the assistance project in Z County of Hebei Province for research, and deeply analyzes the current research content of the special audit of the asset management of the assistance project at home and abroad. Secondly, it defines the relevant concepts of the special audit of the asset management of the help project, and expounds the general situation of the special audit of the asset management of the help project from the aspects of definition, characteristics, methods, contents and objectives. Moreover, the typical cases of the special audit of the asset management of the assistance project in Z County are introduced from the aspects of the asset overview, the general situation of the special audit and the audit process. Finally, on the basis of case analysis, it points out the deep-rooted problems and reasons such as lack of coordination integration and utilization of audit resources, insufficient use of big data technology and insufficient application of audit results in the current special audit of asset management of assistance projects. It also puts forward some suggestions to improve the integration and utilization of audit resources, promote the application of big data audit, and broaden the application channels of audit results.
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