論審計(jì)與其他經(jīng)濟(jì)監(jiān)督的關(guān)系

摘要及關(guān)鍵詞----------------------------------------------------------------------2

引言----------------------------------------------------------------------------------3

 一：經(jīng)濟(jì)監(jiān)督概述----------------------------------------------------------------4

 1.1內(nèi)部監(jiān)督-----------------------------------------------------------------------4

 1 .1. 1會(huì)計(jì)監(jiān)督-------------------------------------------------------------------4 

 1. 1 .2審計(jì)監(jiān)督-------------------------------------------------------------------4 

 1.2外部監(jiān)督-----------------------------------------------------------------------5

 1. 2.1國(guó)家監(jiān)督--------------------------------------------------------------------5

 1. 2. 2社會(huì)監(jiān)督-------------------------------------------------------------------5

二：審計(jì)與經(jīng)濟(jì)監(jiān)督關(guān)系------------------------------------------------------6

 2.1審計(jì)的特征--------------------------------------------------------------------6

 2. 1. 1獨(dú)立性特征----------------------------------------------------------------6

 2. 1. 2權(quán)威性特征----------------------------------------------------------------6

 2. 1. 3公正性特征----------------------------------------------------------------7

 2.2審計(jì)與經(jīng)濟(jì)監(jiān)督的關(guān)系-----------------------------------------------------7

 2．2．1審計(jì)與經(jīng)濟(jì)監(jiān)督的關(guān)系----------------------------------------------7

 2．2．2 審計(jì)監(jiān)督的特點(diǎn)------------------------------------------------------8

三：當(dāng)前審計(jì)監(jiān)督存在的問(wèn)題------------------------------------------------9

3.1現(xiàn)行的審計(jì)體制，束縛了審計(jì)監(jiān)督的雙重領(lǐng)導(dǎo)體制------9

3.2審計(jì)法規(guī)不健全，監(jiān)督缺乏保障機(jī)制------------------------------------------------10

3.3審計(jì)人員編制不夠,素質(zhì)不高,妨礙了監(jiān)督職能的發(fā)揮

3.4輿論宣傳不夠,審計(jì)監(jiān)督的地位尚未得到社會(huì)的普遍公認(rèn)

3. 5從總體上來(lái)說(shuō)經(jīng)濟(jì)監(jiān)督體系的相互關(guān)系還沒(méi)有理順, 影響了較高層次經(jīng)濟(jì)監(jiān)督作用的發(fā)揮

四：建立以審計(jì)監(jiān)督為中心的經(jīng)濟(jì)監(jiān)督模式-----------------------------11

 4. 1 明確審計(jì)與專業(yè)經(jīng)濟(jì)監(jiān)督的分工，劃清它們各自的職責(zé)范圍--11

 4. 2 建立以審計(jì)監(jiān)督為中心的經(jīng)濟(jì)監(jiān)督模式-----------------------------11

 4. 3 建立起審計(jì)與專業(yè)經(jīng)濟(jì)監(jiān)督的總體協(xié)調(diào)機(jī)制-----------------------12

 4. 4 提高審計(jì)監(jiān)督的工作質(zhì)量，以與其高質(zhì)量的監(jiān)督地位相符-----12

 4. 4. 1審計(jì)人員素質(zhì)------------------------------------------------------------12

 4. 4. 2 審計(jì)監(jiān)督的法律效力--------------------------------------------------13

 4. 4. 3 自身組織的完善--------------------------------------------------------13

 4. 5 在建立以審計(jì)監(jiān)督為中心的經(jīng)濟(jì)監(jiān)督模式過(guò)程中，還要不斷強(qiáng)化各專業(yè)經(jīng)濟(jì)監(jiān)督的作用--------------------------------------------------------------13

結(jié)論--------------------------------------------------------------------------------15

總結(jié)與體會(huì)----------------------------------------------------------------------16

謝辭--------------------------------------------------------------------------------18

參考文獻(xiàn)--------------------------------------------------------------------------19

附錄--------------------------------------------------------------------------------20

論審計(jì)與其他經(jīng)濟(jì)監(jiān)督的系統(tǒng)

摘 要：本文從經(jīng)濟(jì)監(jiān)督中的審計(jì)監(jiān)督角度出發(fā)，對(duì)審計(jì)監(jiān)督與經(jīng)濟(jì)監(jiān)督的關(guān)系進(jìn)行了分析認(rèn)識(shí)，進(jìn)而針對(duì)經(jīng)濟(jì)監(jiān)督中存在的問(wèn)題，提出應(yīng)該建立以審計(jì)監(jiān)督為中心的經(jīng)濟(jì)監(jiān)督模式，從而完善經(jīng)濟(jì)監(jiān)督。

關(guān)鍵詞：經(jīng)濟(jì)監(jiān)督   監(jiān)督方式   審計(jì)   關(guān)系模式