基层审计机关政府投资项目审计全覆盖路径探索---以广西Y市审计局的做法为例
  
DOI:
中文关键词:  审计机关;政府投资;建设项目;审计监督;全覆盖
英文关键词:Audit institutions , Government investment , Construction Projects , Auditing supervision , Full coverage
基金项目:2017年广西审计重点课题
作者单位
陈 进 广西玉林市审计局,广西 玉林 537000 
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中文摘要:
      我国全力推进“四个全面”战略,引领中华民族实现伟大复兴中国梦,中共中央、国务院要求审计机关对公共资金、国有资产、国有资源和领导干部履行经济责任情况实行审计全覆盖。要实现审计全覆盖的战略目标,就必须探索审计全覆盖的实现路径。在审计全覆盖理论分析的基础上,剖析基层审计机关政府投资项目审计全覆盖面临的问题,借鉴震慑理论、博弈理论,提出了实现全覆盖的5个方面的具体路径,并通过实例做法加以印证,以期为后续研究提供有益的指引。
英文摘要:
      China is efforts to promote the "Four comprehensive" strategy ,to lead the Chinese nation to achieve a great rejuvenation of the Chinese dream, the CPC Central Committee and State Council asked the audit authorities on public funds, state-owned assets, state-owned resources and leading cadres to fulfill the economic responsibility of the full coverage of the audit. To achieve the full coverage of the strategic objectives of the audit, we must explore the full coverage of the audit path. Based on the analysis of the full coverage theory of the audit, this paper analyzes the problems of the full coverage of government investment project of grass-roots audit institutions, Reference shock theory and game theory, and puts forward the specific path of the five aspects of full coverage. And validates through examples,In order to provide useful guidance for the follow-up research.
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