抗guai)鵓仍腫ㄏ鈄式鶘蠹萍囁匱芯/span>
  
DOI︰
中文關(guan)鍵詞(ci):  抗guai)鵓仍腫ㄏ鈄式穡簧蠹萍囁兀壞diao)查(cha)分(fen)析
英文關(guan)鍵詞(ci):earthquake relief special funds; audit monitoring; investigation and analysis.
基金項目:教育部(bu)人文社科規(gui)劃課題(17YJA810007);國家社科基金項目(18BZZ062)的(de)研究成(cheng)果。
作者單(dan)位
丁(ding)佳偉 宋夏雲 浙江財(cai)經大(da)學會計學院 
摘要點(dian)擊次(ci)數: 456
全文下載次(ci)數: 501
中文摘要:
      近年來chui)卣鷦趾ζ搗(dao)  緇 gong)眾關(guan)注度(du)高(gao),尤其是抗guai)鵓仍腫ㄏ鈄式鶚褂(gua)蒙釷芄guan)注。本(ben)文探討國家審計部(bu)門如何更(geng)好地(di)發(fa)揮審計監督(du)作用,促(chun)進抗guai)鵓仍腫ㄏ鈄式鷲媸滌(di)行? 戲fa)合規(gui)使gua)謾J紫齲  咐(fu)fen)析識dong)bie)歷次(ci)抗guai)鵓仍腫ㄏ鈄式鷦誦械de)風(feng)險點(dian)並(bing)總結提煉du)浞feng)險管(guan)理的(de)目標。其次(ci),基于識dong)bie)的(de)核心風(feng)險,結合理論分(fen)析明確fang)拐(guai)鵓仍腫ㄏ鈄式鶘蠹萍囁嗇勘輟T俅ci),構(gou)建了抗guai)鵓仍腫ㄏ鈄式鶘蠹萍囁鞀萍霸(ba)誦斜bao)障體系dai)W詈螅  示淼diao)查(cha)驗證審計監控機制的(de)合理性,並(bing)在此(ci)基礎(chu)上獲得(de)研究結論。
英文摘要:
      Lately, the frequent occurrence of earthquake attracts the publics' attention, especially the use of special funds for earthquake relief. This paper argues how national audit can ensure the authenticity and play the role of audit supervision, effectiveness and legal compliance of earthquake relief special funds. Based on case study, this paper identifies the risk of the operation of special funds for earthquake relief funds and clarified the objectives of risk management the auditing and monitoring objectives of earthquake relief special funds are clarified through theoretical analysis. Thirdly, this paper constructs the auditing supervision mechanism and operation guarantee system. Finally, this paper verifies the rationality of the mechanism through questionnaire survey and puts forward conclusions.
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