论我国审计组织体系的健全与发展.doc

唐 山 学 院 毕 业 论 文 论文题目：论我国审计组织体系的健全与发展 系 别： 工商管理系 班 级： 11级会计电算化（1）论我国审计组织体系的健全与发展 摘 要 随着我国改革开放的进一步深化和社会主义市场经济体制的确立，我国审计组织体系得到了进一步深化。现行国家审计体系在维护国家财政经济秩序，提高财政资金使用率，促进廉政建设，保障国民经济和社会健康发展方做出了重要贡献。但与此同时，现行国家审计体系中的权威不足、审计结果公告受到制等问题也不容忽视。针对这些问题，本文以国家审计组织体系为研究对象，具体研究国家审计组织体系建立健全的问题，主要从健全各种法律法规、扩大社会审计的力量、改革各种审计的职能和完善审计准则体系四个方面进行了分析,重点讨论了我国国家审计组织体系的含义和现状,及其所取得的一些成效和面临的一些问题，探讨化解我国审计组织体系存在问题的对策,并具体分析了政府审计、内部审计、社会审计的问题与健全与发展。 关键词： 审计 组织体系 健全 发展 The health and development of the theory of audit organization system in our country Abstract Along with the further deepening of reform and opening up and the establishment of the socialist market economy, our country audit organization system has been further deepened. The current national audit system in the maintenance of national fiscal and economic order, improve the use benefit of financial capital, promote the cultivation of clean government, guarantee the healthy development of national economy and social party made an important contribution. But at the same time, the lack of authority in the current system of national audit, the audit results announcement system problems also nots allow to ignore. To solve these problems, this paper takes the national audit organization system as the research object, the specific study of the national audit organization system to establish and improve the problems, mainly from improve various laws and regulations, and expand the power of the social audit, reform the functions of the various audit and improve audit criterion system four aspects are analyzed, focusing on the meaning and status quo of Chinas national audit organization system, and obtained some results and some of the problems they faced, and explore the resolving countermeasure of our countrys audit organization system existence question, and analyzes the government audit, internal audit, social audit problems and perfect an