政府审计存在的问题及对策分析

摘要

随着我国社会主义市场经济的快速发展，政府审计内容也越来越复杂，对审计的要求也越来越高。现行的政府审计制度以及政府审计方法和体系已经满足不了政府审计的需求，政府审计面临的问题不断凸显，所以针对我国政府审计的实际情况研究和分析现阶段我国政府审计存在的问题以及原因对于提升我国政府审计质量至关重要。

本文以我国政府审计存的问题为研究主要，首先介绍了我国政府审计的基本情况以及国内外研究状况，而后从多个角度分析了我国政府审计存在的问题和不足，并且详细了分析了我国政府审计问题的原因，再次在原因分析的基础上提出了提升我国政府审计质量和效率的对策建议。

通过本文的研究，发现我国政府审计在审计制度健全性、审计人员能力、审计方法和手段以及审计信息的披露等方面存在较大问题，是我国政府需要不断改进的地方。

关键词：政府审计，审计问题，对策建议

Abstract

With the rapid development of the socialist market economy, the content of government audit is becoming more and more complex, and the requirements for auditing are getting higher and higher. The current government auditing system and the government auditing methods and systems can not meet the needs of government auditing, and the problems faced by government auditing have been constantly highlighted. Therefore, it is very important to study and analyze the problems and reasons of government audit in our country to improve the quality of government audit.

Taking the problems of government audit in China as the main research, this paper first introduces the basic situation of government audit and the research situation at home and abroad, and then analyzes the problems and shortcomings of government audit in China from many angles. And analyzed in detail the cause of the audit problem of our government.On the basis of the analysis of reasons, the author puts forward some suggestions to improve the quality and efficiency of government audit.

Through the research of this article, it is found that the government audit has some problems in the audit system, audit personnel ability, audit methods and means, and the disclosure of audit information, which is the place where the government needs to improve continuously.

Key words: government audits, audit issues, policy recommendations

目   录

摘要 I

Abstract II

一、绪论 - 2 -

（一）研究的背景 - 2 -

（二）国内外研究现状 - 2 -

1.国内研究现状 - 2 -

2.国外研究现状 - 3 -

二、我国政府审计现状 - 4 -

（一）我国政府审计体制 - 4 -

（二）我国政府审计内容 - 4 -

三、我国政府审计中存在的问题 - 5 -

（一）审计人员胜任能力不足 - 5 -

（二）审计方式和手段落后 - 5 -

（三）政府审计信息披露不充分 - 5 -

（四）审计问责机制不健全 - 5 -

1.审计问责制度欠缺 - 6 -

2.问责力量薄弱 - 6 -

3.后续整改监督不严 - 6 -

（五）绩效审计法律法规不健全 - 6 -

四、我国政府审计问题的原因分析 - 7 -

（一）政府审计法制体系不健全 - 7 -

（二）监督体制领导方式不恰当 - 7 -

（三）政府审计队伍素质不高 - 7 -

（四）政府审计方式不够科学 - 7 -

五、提升我国政府审计效率的对策建议 - 8 -

（一）改革政府审计体制 - 8 -

（二）健全政府审计法律法规 - 8 -

（三）拓展政府审计人员能力 - 8 -

（四）提高审计成果利用效率 - 8 -

参考文献 - 9 -