抗震救灾专项资金审计监控研究  

Research on Auditing Supervision of Earthquake Relief Special Funds

作　　者：丁佳伟 宋夏云 Ding Jiawei;Song Xiayun(School of Accounting,Zhejiang University of Finance and Economics)

机构地区：[1]浙江财经大学会计学院

出　　处：《中国审计评论》2020年第1期20-29,共10页China Auditing Review

基　　金：教育部人文社科规划课题“基于政府官员腐败治理的经济责任审计问责体系与实施路径研究”(17YJA810007);国家社科基金项目“基于腐败治理视角的国家审计问责机制优化与实施路径研究”(18BZZ062);浙江省哲学社科规划课题“企业环境信息披露与环境管制政策研究——以浙江省为例”(19NDJC008Z)

摘　　要：近年来地震灾害频发,社会公众关注度高,尤其是抗震救灾专项资金使用深受关注。本文探讨国家审计部门如何更好地发挥审计监督作用,促进抗震救灾专项资金真实有效、合法合规使用。首先,通过案例分析识别历次抗震救灾专项资金运行的风险点并总结提炼其风险管理的目标。其次,基于识别的核心风险,结合理论分析明确抗震救灾专项资金审计监控目标。再次,构建了抗震救灾专项资金审计监控机制及运行保障体系。最后,通过问卷调查验证审计监控机制的合理性,并在此基础上获得研究结论。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.Secondly,on the basis of identifying risks,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.

关 键 词：抗震救灾专项资金 审计监控 调查分析 

分 类 号：F239.65[经济管理—会计学]