財(cái)政體制改革與財(cái)政審計(jì)創(chuàng)新.pdf

1、廣西大學(xué)碩士學(xué)位論文財(cái)政體制改革與財(cái)政審計(jì)創(chuàng)新姓名：桂忠才申請學(xué)位級別：碩士專業(yè)：政治經(jīng)濟(jì)學(xué)指導(dǎo)教師：楊克斯劉銘達(dá)20041001廣西大學(xué)碩士學(xué)位論文一財(cái)政體制改革與財(cái)政審計(jì)監(jiān)督REFoRMINFINANCIALSYSTEMANDINNoVATIoNoFFINANCIALAUDITABSTRACTnleproblemthatthePartycommitteeatdifferent1evels，theNationalPeople’sCon

2、gress，thegovernmentandnmerousauditorsareallconcernedwithiShowtealizecorrectlyandgrasptheinfluenceson也eauditworkwhichthereformii“1financialsystemhasbrought，improvethefinancialandauditwork，andpromotethereforminfinancialsys

3、temdevelopsmoothlyTliSarticlefustelaboratessystematicallytheDeftnitionandfunctionofthepublicfinance，andthenecessityofbuildingupthemanagementsystemofthepublicfinanceItsummarizesthegainandlossofthereforminfinancialsystemin

4、ChinaandanalyzesthedirectionofthefollowingrefomlSecond，italsodiscas$e$therelationshipbetweenfinancialauditandthereforminfinancialsysteminChinaAnalysisdeeplytheproblemsandweaknessoftheauditworkinChinaatpresentpointingoutt

5、hemaincausesof血eseproblemsandputtingforwardaconcretetrainofthoughtofimprovingthefmancialauditworkwhichistheinnovationofauditnleinnovationofauditisaSfollowsFirsttheauditmanagementsystemshouldbeinnovatedbychangingtheadmini

6、strativemodelintoalegislativeoneandbystrengtheningtheindependenceofthestateauditSecondtheauditideasshouldbeinnovatedbyestablishingagreatfinancialauditconcept，andbystrengtheningtheconsciousnessofthemacroserviceoffinancial

7、audit，theconsciousnessofoverallsituation，theconsciousnessoftimelinessandtheconsciousnessofthecomplextalentsT11irdthecontentofthefinancialauditshouldbeinnovated嗽’Stosaytherefominthefinancialsystemshouldbecentredonandtheau

8、ditcontentbemadeclearThusanauditsystemofpublicfinanceshouldbeformedwiththeauditoffinancialbudgetandbalancedbudgetbeingthecentre，withthefinancialexpenditurebeingemphasized，andwiththeauditofthefinance，ofthetaxes，andofthede

9、partmentsofthenationaltreasurythatofthefinancialrevenueandexpenditureofthedepartmentsorganizedbythegovernmentthatofthespecialfinancialcapital，andthatofthemanagementsituationofthestateownedcapitalofenterprisesandinstituti

10、onsbeingcoveredForththewaysoffinancialauditshouldbeinnovatedbyinsistingonthecombinationofauditwithauditresearch，onthecombinationoffinancialauditwiththeauditoftheeconomicresponsibilityhadbYthePartyandtheadministrativelead

11、ers，bypursuingcomputerauditandbenefitaudit，andbycarryingouttheinstitutionofmakingpublictheauditresultsFitth，theauditmanagementshouldbeinnovatedbystrengtheningthemanagementoftheauditplansoftheauditqualityandofnleauditrisk