审计法新实施条例颁布前后的跟踪审计研究

The Study of Follow-up Auditing Pre and Post-the Issue of 《New Regulations for the Implementation of the Audit Law of People's Republic of China》

近年来跟踪审计得到我国政府的大力推广和应用,成为政府审计的重要监管手段和方法。本文通过分析审计署跟踪审计结果公告中的结论,探索当前跟踪审计的核心内容和问题。以期为跟踪审计以后的应用和完善提供有价值的参考。本文以2009-2010年审计署已发布的跟踪审计结果公告为基础,提取跟踪审计发现的问题作为研究变量,进行实证分析和趋势研究。研究结果表明新的《中华人民共和国审计法实施条例》颁布后,跟踪审计结果公告披露的大部分违规问题呈现减少趋势,资金控制不严、资金管理不规范、不符合规划等问题得到有效遏制。但是,仍有一些问题改善幅度较小,比如未批先建、监理和技术人员不到位以及招标不严等问题虽然有所下降但幅度不大。本文针对各类问题的成因进行分析,探讨解决问题的方法与途径。

In recent years,the follow-up auditing has been strongly promoted and applied by government.The follow-up audit has been an important regulatory tool and method of government audit.This article is exploring the core contents of the follow-up auditing,by analyzing reports published by national audit office.The purpose is to provide a valuable reference for the completeness of the follow-up auditing.This paper based on follow-up audit results announced by National Audit Office in 2009-2010 and put the problems revealed by follow-up audit as empirical research variables The study shows that the illegal situation in the disclosure is decreasing,after the issue of new regulations.In particular,control and management of funds has been checked.However,the degree of the correction of some issues is still small.Such as building without approval,lack of supervision and technical staff and bidding problems decreased,but the decline is not enough.The reasons of this are analyzed and the suggestions to solve these issues are explored as well.