当前政府审计存在的问题及对策分析

当前我国政府审计存在的问题及对策

摘要：政府审计是行政监督的重要组成部分，做好政府审计工作有着积极的经济意义和政治意义。高效率高质量的政府审计对促进国家经济秩序的良好运行和社会的健康发展具有重要的作用，同时，也有利于加强党风廉政建设，对于和谐的构建起着重要的作用。加强政府审计是对更好地提高行政监督做准备。虽然我国政府审计的运行效果明显有所增强，但其权力运行依然有限，审计出的问题也很难得到根本解决。随着政治体制改革的深入，现行的政府审计不论是在体制还是运行效果方面，都不能满足政府和社会公共的需求，也无法适应政治经济发展，暴露出越来越多的问题。为解决这些问题，现阶段可以从完善政府审计的相关法律制度、提高政府审计人员素质、探索建立适合我国国情的政府审计监督模式以及切实提高政府审计工作的透明度与审计报告的权威性方面多下工夫。

          关键词：政府审计 存在问题 对策

Abstract: The government audit is an important part of administrative supervision, good government audit has a positive economic and political significance. High-efficiency high-quality government audit to promote the healthy development of well-functioning national economic order and has an important role in society, but also conducive to building a clean government, to build a harmonious play an important role. Strengthen the government audit is to better improve the administrative supervision of preparation. Although the Chinese government audit has been enhanced to run effect is obvious, but its power is still limited operational audit of the problem is difficult to be solved. With the deepening of the political system, the existing system of government audit or whether in terms of operating results, the government can not meet the needs of society and the public, can not adapt to the political and economic development, exposing more and more problems. To do more to address these issues at this stage can improve the relevant legal system from the government audit, government audit staff to improve the quality of China's national conditions and explore the establishment of government audit oversight model and effectively improve the transparency and audit reports of government audit authority areas

. Keywords: government audit problems countermeasures

                             目录

引言……………………………………………………………………………2

目录……………………………………………………………………………3

第一章:政府审计概述………………………………………………………..4

1.1政府审计的含义………………………………………………….4

1.2政府审计的主体………………………………………………….4

1.3政府审计的特点………………………………………………….4

第二章：当前政府审计存在的问题………………………………………...5

2.1政府神的独立性不够，容易受到其他机构影响……………….5

2.2政府审计职权尚无法起到制约权力的作用…………………….5

2.3政府审计工作的透明度不高…………………………………….5

2.4振幅审计机制与审计管理体制还未完全进入良性循环状态….6

2.5政府审计队伍未达到应有标准………………………………….6

2.6政府审计权力为完全到位……………………………………….6

第三章：完善政府审计的对策………………………………………………7.

       3.1加强审计机构的独立性建设……………………………………7

       3.2完善政府审计的相关法规体系………………………………....7

       3.3提高政府审计人员的素质………………………………………8

       3.4提高审计结果的透明度，接受公众监督………………………8

       3.5明确责任制，奖惩有度…………………………………………8

   3.6提高相应审查员的待遇及定期换岗……………………………9

第四章：参考文献…………………………………………………………..10       

第五章：感谢语……………………………………………………………..11