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论文编号：	8875
作者编号：	2120142978
上传时间：	2016/12/9 13:56:04
中文题目：	A市甲区财政决算审计研究
英文题目：	Studies on the Final Financial Account Auditing in District Jia of A City
指导老师：	梅丹
中文关键字：	财政；财政决算；财政决算审计；优化
英文关键字：	Finance; Financial account; Final financial account audit; Optimization
中文摘要：	随着“四个全面”的不断推进，以及国家治理体系和治理能力现代化的继续深化，我国政府审计在国家治理监督制度中发挥着越来越重要的作用，而财政审计又在政府审计全覆盖中具有举足轻重的作用，它是对国家财政收支实行审计监督的重要制度。区（县）财政决算审计是财政审计的重要组成部分，是对区（县）政府年度财政预算执行结果的审计，其对于维护财政决算的真实性、合法性和准确性，维护国家整体利益和各级地方的合法权益，促进国家宏观调控措施、国家和地方财经政策的落实，加强区（县）财政管理，完善区（县）财政法规，具有十分重要的意义。本文以A市甲区财政决算审计案例情况为例，首先介绍本文的研究背景及意义，进行相关文献综述，确定本文的研究内容和创新之处，构建本文的分析框架；然后概述了财政决算审计的相关概念，国家审计的理论基础以及财政审计制度的理论基础和财政决算审计发展现状；继而以A市甲区为例，从调查了解被审计单位情况、制定实施审计方案、审计实施和审计报告四个方面，介绍A市甲区财政决算审计的程序，重点分析了案例中财政决算审计的成效以及该财政决算审计案例存在的不足之处。最后基于对A市甲区财政决算审计案例研究的基础上，以优化财政决算审计为目标，从完善审计内容和相应的审计重点、优化审计的效益评价和风险防控作用、如何更好地利用大数据为财政决算审计服务三个方面重点阐述了对A市甲区财政决算审计过程的优化建议，能为其他地区开展财政决算审计提供参考，同时也为实现审计全覆盖和适应大数据时代下的财政决算审计建立了蓝本。
英文摘要：	?With the continuous advancement of "the Four-Pronged Comprehensive Strategy", and with the deeper development of the national governance system and governance capacity, government audit has been playing an increasingly important role in the supervision system of our national governance.?Fiscal Audit plays an important role in the full coverage of government auditing, and has been served as a fundamental system for auditing and supervising the state financial revenue and expenditure. District/County Fiscal Audit is an essential part of Fiscal Audit, focusing on the audit of district/county government annual budget, which is full of great significances on maintaining the authenticity, legitimacy, accuracy of the financial statement; guaranteeing interests of the whole country and regional areas; promoting the implementation of national macro-control measures and economic policies within the state; strengthening the financial management of districts and counties and improving the correlative financial regulations. Taking the example of Fiscal Audit Case of “A City”, this paper introduced the background and significance of the whole research process in fiscal audit, reviewed the relevant literature review and then defined the content and innovation points of this paper, with a construction of the analysis framework of itself. It summed up four aspects of A City’s the investigation situation of the audited unit, described the formulation of the audit plan and the financial audit system. The paper also introduced procedures of auditing financial accounts in A city, and analyzed the effect of financial audit as well as the shortcomings in the audit of financial accounts in this case. Finally, on the basis of case study of A City, the paper introduced optimization suggestions for fiscal audit process, which should be aimed at optimizing auditing of financial accounts contents and corresponding auditing priorities, optimizing auditing benefit evaluation and risks prevention mechanism, and making better use of mega data for the financial accounting audit services. These will provide a reference for other regions to carry out the effective auditing of financial accounts, which is also a blueprint for them to achieve full audit coverage and auditing of financial accounts in the era of Big Data.
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