I 目录 第1章绪论..................................................................................................................................1 1.1研究背景和意义.............................................................................................................1 1.1.1研究背景..............................................................................................................1 1.1.2研究意义..............................................................................................................3 1.2文献综述.........................................................................................................................4 1.2.1国外研究综述......................................................................................................4 1.2.2国内研究综述......................................................................................................5 1.2.3文献述评..............................................................................................................8 1.3研究思路和方法.............................................................................................................9 1.3.1研究思路..............................................................................................................9 1.3.2研究方法..............................................................................................................9 1.3.3论文框架............................................................................................................10 第2章相关概念与理论基础....................................................................................................12 2.1相关概念概述...............................................................................................................12 2.1.1精准扶贫............................................................................................................12 2.1.2国家审计............................................................................................................12 2.1.3扶贫资金审计....................................................................................................13 2.2相关理论基础...............................................................................................................14 2.2.1公共受托经济责任理论....................................................................................14 2.2.2新公共管理理论................................................................................................15 2.2.3国家治理理论....................................................................................................16 2.2.4“5E”理论........................................................................................................17 第3章L市扶贫资金审计的审前情况与困难.........................................................................19 3.1L市扶贫工作的概况....................................................................................................19 3.1.1L市概述.............................................................................................................19 3.1.2L市的扶贫工作现状.........................................................................................20 3.1.3L市扶贫资金政策的分类.................................................................................23 3.2L市原有审计工作的概况............................................................................................25 3.2.1审计人员情况....................................................................................................26 3.2.2审计项目情况....................................................................................................28 3.2.3审计整改情况....................................................................................................29 3.3L市扶贫资金审计中存在的困难及原因分析............................................................29 3.3.1扶贫审计依据不清晰........................................................................................30 西安理工大学工商管理硕士专业学位论文 II 3.3.2扶贫审计专业胜任能力不足............................................................................31 3.3.3扶贫审计事项不完善........................................................................................32 3.3.4扶贫审计方法不明确........................................................................................33 3.3.5扶贫审计监督效果不明显................................................................................34 第4章L市扶贫资金审计的实施方案.....................................................................................35 4.1明确扶贫资金审计政策依据.......................................................................................35 4.2增强审计组成员胜任能力...........................................................................................35 4.2.1加强审计组人力资源保障................................................................................35 4.2.2细化审计工作流程............................................................................................36 4.3规划完善扶贫资金审计事项.......................................................................................38 4.3.1审计目标............................................................................................................38 4.3.2审计对象和范围................................................................................................38 4.3.3审计内容和重点................................................................................................38 4.4确定扶贫资金审计的具体方法...................................................................................40 4.4.1资料审查法........................................................................................................40 4.4.2大数据分析法....................................................................................................40 4.4.3实地核查法........................................................................................................40 4.4.4入户调查法........................................................................................................41 4.4.5专项资金跟踪调查法........................................................................................41 4.5抓实审计问题整改.......................................................................................................42 4.5.1提出审计问题及建议........................................................................................42 4.5.2落实整改成效....................................................................................................43 第5章L市扶贫资金审计的保障措施和实施效果.................................................................45 5.1机制保障.......................................................................................................................45 5.1.1保障审计独立性................................................................................................45 5.1.2落实审计整改机制............................................................................................45 5.2审计能力保障...............................................................................................................46 5.2.1拓展审计人才引进渠道....................................................................................46 5.2.2加强审计专业化培训........................................................................................47 5.2.3落实审计工作“两统筹”................................................................................47 5.3大数据技术支撑...........................................................................................................48 5.3.1搭建扶贫资金审计数据分析平台....................................................................48 5.3.2培养大数据人才................................................................................................49 5.4深化信息共享...........................................