政府审计在我国经济建设中的作用新探讨

政府审计在我国经济建设中的作用新探讨

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摘要

改革开放以来，我国的市场经济得到了快速的发展，国家施行的宏观调控政策也为我国的经济提供了良好的发展环境，资源得到了有效的配置。审计作为我国有效监督政府机关、企业、事业、单位、社团等经济组织的各项经济活动，能够很好的起到规范和促进的作用，有利于经济组织依法进行各项财务活动，同时减少不必要的经济损失。审计作为我国经济宏观发展的导航工具，能够及时的发现并且反映经济发展中的各种新情况和问题，有利于我国经济规范、健康的发展。当前，随着我国经济的飞速发展，市场经济中也出现了各种各样的经济问题。因此国家的各个经济部门需要不断完善对于市场的监督制度，这就使得国家更加重视审计工作，同时把审计工作提到了重要工作日程。审计能够很好的对国家经济发展中出现的财务问题进行监督与规范。但在我国的经济发展中，审计的作用尚未得到充分的发展。传统意义上的审计职能已不能满足政府和社会公众的需求，因此有必要重新探讨政府审计在我国经济建设中的作用。

关键词：政府审计经济建设需求研究

Since China's reform and opening up, China's market economy has been rapid development, national implementation of macroeconomic regulation and control policy for our country's economy also provides a good environment for development, configuration of the resources efficiently. Audit as an effective supervision in our country the government organs, enterprises, enterprise, unit, society and other economic organizations of various economic activities, can very good play the role of regulating and promoting, is conducive to economic organizations in accordance with the law of the financial activities, at the same time reduce unnecessary economic losses. Audit as a navigation tool of macro economic development in our country, can timely find and reflect the economic development of various new situations and problems, is conducive to the development of standards, health economy in our country. At present, with the rapid development of economy in our country, has been found in the market economy, all kinds of economic issues. So the state of the various sectors of the economy needs to constantly improve the system of supervision of market, which makes countries pay more attention to the audit, the audit work at the same time mentioned the important agenda. Audit is good of the country's economic development in to monitor and regulate financial issues. But in the economic development of our country, the development of the role of the audit has not yet been fully. In the traditional sense of the audit function can not meet the needs of government and the public, so it is necessary to explore the role of government audit in our country's economic construction.

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Keywords:government audit economic effect supervision demand

一、政府审计概述 (1)

（一）政府审计的原则及内容 (1)

（二）政府审计的权限方法 (2)

（三）政府审计的作用 (4)

（四）政府审计的对象和目的 (5)

（五）政府审计的职能 (5)

二、当前政府审计在经济建设中存在的问题 (7)

（一）政府审计在履行其职能时独立性较差 (7)

（二）现行审计体制不适应社会经济发展的需求 (8)

（三）审计内容过于传统 (8)

（四）审计资源利用不足 (9)

（五）审计信息公开不足 (10)

（六）审计队伍的综合素质不高 (10)

三、促进我国政府审计在经济建设发挥作用的建议 (11)

(一）健全法律法规 (11)

（二）整合审计资源，合理运用 (11)

（三）提高审计透明度 (11)

（四）提高审计人员的综合素质 (12)

注释

参考文献

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