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| 抗震救灾专项资金审计监控研究 |
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| DOI： |
| 中文关键词: 抗震救灾专项资金；审计监控；调查分析 |
| 英文关键词:earthquake relief special funds; audit monitoring; investigation and analysis. |
| 基金项目:教育部人文社科规划课题（17YJA810007）；国家社科基金项目（18BZZ062）的研究成果。 |
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| 中文摘要: |
| 近年来地震灾害频发，社会公众关注度高，尤其是抗震救灾专项资金使用深受关注。本文探讨国家审计部门如何更好地发挥审计监督作用，促进抗震救灾专项资金真实有效、合法合规使用。首先，通过案例分析识别历次抗震救灾专项资金运行的风险点并总结提炼其风险管理的目标。其次，基于识别的核心风险，结合理论分析明确抗震救灾专项资金审计监控目标。再次，构建了抗震救灾专项资金审计监控机制及运行保障体系。最后，通过问卷调查验证审计监控机制的合理性，并在此基础上获得研究结论。 |
| 英文摘要: |
| Lately, the frequent occurrence of earthquake attracts the publics' attention, especially the use of special funds for earthquake relief. This paper argues how national audit can ensure the authenticity and play the role of audit supervision, effectiveness and legal compliance of earthquake relief special funds. Based on case study, this paper identifies the risk of the operation of special funds for earthquake relief funds and clarified the objectives of risk management the auditing and monitoring objectives of earthquake relief special funds are clarified through theoretical analysis. Thirdly, this paper constructs the auditing supervision mechanism and operation guarantee system. Finally, this paper verifies the rationality of the mechanism through questionnaire survey and puts forward conclusions. |
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