论文总字数：17872字

摘 要

近几年，政府实施积极的财政政策与稳健的货币政策，伴随着政府各类公共投资增加、各类债券发行数额增大，我国政府财政风险的不断扩大。财政风险监管体系对于保障我国经济的健康运行起着重要作用，而政府财政审计是其中不可或缺的一部分。为了进一步发挥政府财政审计在财政风险监管体系中的“免疫系统”效能，审计署将2018年财政审计的主要方向定位于持续推进预算体制改革，着力防范化解重大财政风险。本文将以维护国家经济平稳运行、确保政府财政的健康有效为主旨，以规范严谨的审计态度，辨析财政风险的定义与表现形式。通过分析我国政府的财政审计的具体内容与方法，进一步研究我国现存财政风险监管体系的政府盲目支持国有企业、政府恶性竞争、政府会计制度三方面的问题。最后文章从增加财政安全意识、树立审计全局观念、完善政府会计制度、增加机关人员危机意识、建立风险利益对等机制五方面提出了防范财政风险的手段。

关键词：财政风险 政府会计制度 财政审计

Research on the Audit supervision system of Government Fiscal Risk

Abstract

In recent years, the government has implemented a proactive fiscal policy and a stable monetary policy. Along with the increase in various types of public investment by the government and the increase in the issuance of various types of bonds, the fiscal risk of the Chinese government has continued to expand. The system of improving the financial risk supervision system has a positive impact on the healthy operation of the economy in China. The government financial audit plays an important role. In order to further develop the Government's financial audit risk in financial regulatory system in the "immune system" performance, the Audit Commission will be the main direction of the 2018 financial audit positioned to continue to promote the reform budget, focus on preventing and defusing significant financial risk. This article will be guided by the scientific concept of auditing, with the goal of safeguarding government fiscal security and improving the degree of government financial supervision system. Through the analysis of the specific contents and methods of our government's financial audit, we will further study the government's existing financial risk supervision system and blindly support the state-owned enterprises, the government vicious competition, and the government accounting system. Finally, the paper proposes measures to prevent financial risks from the aspects of increasing fiscal security awareness, establishing overall audit concepts, improving the government accounting system, increasing the awareness of crisis among organ personnel, and establishing risk and benefit equivalence mechanisms.

Key words:Financial risk;Government accounting system;Financial auditing

目 录

摘要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究内容 1

1.3研究方法 2

1.4研究意义 2

第二章 文 献 综 述 4

2.1财政风险的定义 4

2.1.1财政风险的内涵 4

2.1.2财政风险及相关概念辨析 4

2.2财政风险的表现形式 5

2.3财政风险的分类 5

第三章 我国财政风险监管审计体系 7

3.1我国财政风险监管审计内容 7

3.1.1对中央政府债务的审计 7

3.1.2对地方政府债务的审计 7

3.1.3指标分析 7

3.2我国财政风险监管审计方法 10

3.2.1风险评估法 10

3.2.2趋势分析法 10

3.2.3审核稽查法 11

第四章 我国财政风险监管审计中的问题 12

4.1政府财政盲目支持 12

4.1.1国有资源分配不合理 12

4.1.2财政支持现象普遍 12

4.2政府间恶性竞争 13

4.2.1政府间产生财政投机主义 13

4.2.2政府担保机制产生道德风险 13

4.3政府会计制度不完善 13

4.3.1收付实现制方面 13

4.3.2会计科目设置方面 14

4.3.3 财务报表体系方面 14

第五章 防范财政风险的对策 15

5.1增强财政安全意识 15

5.2树立财政审计全局观念 15

5.3逐步完善政府会计制度 15

5.4培养政府工作人员风险意识 16

5.5加快建立利益风险对称体制 16

第六章 结论与展望 17

6.1主要结论 17

6.2未来展望 17

参考文献 18

致谢 20

请支付后下载全文，论文总字数：17872字