浅析我国政府审计独立性的缺失与补救.docVIP

本科毕业设计（论文） 题目：浅析我国政府审计独立性的缺失与补救 教学单位： 经济管理一系 专 业： 会计学 学 号： 姓 名： 指导教师： 2014 年月1983年建立审计制度时的政环境相比已发生很大的改变。因此，对现行审计制度的认识也应该随审计情况的转变不断调整。力争使我国审计制度得到进一步的发展与完善。 关键词：政府审计；独立性；缺失；政府审计体制 Abstract In recent years, frequent cases of audit failure brought huge losses to the government, state-owned enterprises, economic sectors and government departments in the prohibition of disciplinary problems, repeatedly recidivism review phenomenon is more serious. Analysis the reason, in addition to the auditors professional competence is limited, too low violation cost, practice moral standard to improve the factors, such as lack of government audit independence is also the important reasons of audit failure. So how about the Chinese government in order to effectively prevent the lack of auditing independence become the government audit work of top priority. The independence of government audit is a very important problem；however，there still exist great problems about it. This paper follows the logical thoughts as raising problems - analyzing problems - solving problems to study on the existing problems in the enterprise. Firstly，it will make the summary of theory to the lack of Chinese government audit independence；secondly，problems will be pointed out according to the summary；thirdly，the paper will analyze reasons to the problems of Chinese government audit independence；finally，remedial measures would be given to the lack of government auditing independence. By the study of this paper，we can get two conclusions. In the first place，it is an important content and task to improve the current government audit system and to speed up consummating the supervision system of market economy. In the second place，only by maintaining its independence can our country government auditing give full play to effective supervision of the government budget implementation and other fiscal revenues and expenditures. With Chinas 30 years of development,