重大突发性公共事项跟踪审计研究.docVIP

PAGE PAGE 27 ?重大突发性公共事项跟踪审计研究 摘要 近年来，伴随着我国经济的飞速发展，不同级别的政府在环保、社保、农业以及基建层面持续强化投入力度。为了能把资金达到最大效益的使用，审计部门一改以前项目完成后审计的模式，转变为项目开始前就进驻，在项目实施的过程中及时跟踪。对于财政专项资金和政府投资项目等已经开始试点全程跟进审计的模式，重大突发性公共事项的跟踪审计随之应运而生。 本文通过查阅不同中外文献，在分析、比较和对比之后，对重大突发性公共事项、跟踪审计以及重大突发性公共事项的跟踪审计进行了初步探究。理论上，下文主要从审计的定义和特点、审计主体和对象、审计目标和方法、审计的组织形式等几个方面进行了相关的阐述和讨论。而后再运用了案例分析法，结合汶川大地震时期跟踪审计的相关实践来论证上半篇幅里提到理论观点的可行性，并通过实践案例来生动揭露我国目前在重大突发性公共事项的跟踪审计上所存在的问题。最后再次从案例出发，回到理论，提出对跟踪审计现状的一些改进完善建议：如建立新型审计模式、加强培养审计人员素质、推行审计的“信息化”进程等。 关键词：重大突发性公共事项；跟踪审计?；汶川地震； 全过程持续性审计； Abstract In recent years, with the rapid development of Chinas economy, different levels of government continued to strengthen investment on environmental protection, social security, agriculture and infrastructure. In order to achieve the maximum benefit of the use of funds, the audit department change the old audit model.For the financial special funds and government investment projects,the audit department have begun to use the new audit model for following up the whole process of auditing. This article analyses the differences between Chinese and foreign literature, and then contrasts them.?To begin with, this paper defines concepts:major sudden public events, major sudden public events audit, major sudden public events follow-up audit and meanwhile analysizes the limitations when the conventional audit is used concerning the characteristics of major sudden public events. In addition, the paper elaborates the necessity of implementing the major sudden public events follow-up audit, the audit subject, the audit target, the audit objective, the auditing method, the audit content, the audit focus, the audit reporting system and to verify the analysis of the former contents in the case of Wenchuan earthquake follow-up audit. At last, aiming at shortcomings in the follow-up audit in Wenchuan case, the paper raises some suggestions for establishing a follow-up audit contingency plan to handle the major sudden public events enriches and perfects the relevant audi