全部政府性资产审计的实施难点分析毕业论文.doc

毕业论文 （20_ _届） 全部政府性资产审计的实施难点分析 摘 要 全部政府性资产审计是审计发展的趋势和方向。2008年浙江省审计厅提出“以全部政府性资产审计为主线”的审计新理念，各县市积极开展以全部政府性资产审计为主线的审计试点工作，积极逐步推广和发展，并且取得了较大的成果。本文以浙江省为例，研究了全部政府性资产审计的目的和意义、审计方法，全部政府性资产的内涵、审计动因，目前浙江省开展全部政府性资产审计的现状等方面的内容。提出全部政府性资产审计的受托经济责任、新公共管理和政府治理等三个方面动因；对全部政府性资产进行了分类；指出了全部政府性资产审计在实施过程中取得的经验和表现出的问题与不足。本文运用多种方法，理论与数据相结合，摸清政府资产的现状，了解资产管理制度的设置执行情况，揭露资产审计中的问题与难点，在文章最后得出了目前已有的研究结论，并且针对在审计中的难点与问题，提出了几点建议。 关键词Abstract All government assets audit is audit development trend and direction. 2008 Zhejiang Provincial Audit Office proposed with all the government assets audit for mainline auditing new idea, counties, actively carry out with all the government assets audit for mainline auditing experimental work, actively promotes gradually and development, and has made great achievements. This paper taking Zhejiang province as an example, studied all government assets audit of purpose and meaning, the audit method, all government assets of connotation, audit motivation, carry out all the government of Zhejiang province present situation of assets audit aspects of content. Put forward all government assets audit fiduciary economic responsibility, new public management and government governance three aspects such as the reason, For all government assets are classified, Points out all government assets audit in the process of implementing experiences made and show the problems and deficiencies. This paper use a variety of methods, theory and data combining government assets, find, the present situation of understanding the assets management system Settings execution, expose the problems and difficulties in the assets audit, at the end of the paper comes to the conclusion that at present the existed research conclusion, and aiming at the audit difficulties and problems, and put forward some Suggestions. Keywords: All Government Assets audit；Audit Drivers；Audit Approach；Audit Management 目 录 1 研究目的和意义 1 1.1 全部政府性资产审计的目的 1 1.2 全部政府性资产审计的意义 1 2 全部政府性资产审计的理论分析 3 2.1 全部政府性资产的内涵 3 2.1.1