文档介绍：[摘要]在市场经济条件下,部门、企事业单位财务报告提供的信息是宏观经济调控的重要信息来源,也是各级政府做出科学决策的重要依据。因此,审计在宏观调控中的作用和地位不容忽视,但是,随着社会主义市场经济体制的建立和经济领域各项改革的不断深化,各种经济关系和经济利益格局发生了很大的变化,各种新的矛盾和问题不断出现,国家审计工作也随之暴露出一些与经济发展不相适应的问题,严重削弱了审计在宏观调控中的作用的发挥。本文在阐述审计在宏观调控中的作用和地位的基础上,分析了当前我国宏观调控中审计功能发挥失灵的原因,在此基础上,有效发挥国家审计在宏观调控中作用的对策。
[关键词]审计;宏观调控;政府失灵
[Abstract]In a market economy, departments, enterprises and institutions providing financial reporting information is an important source of information on macro economic control, but also all levels of government to make an important basis for scientific decision making. Therefore, the audit's role in macroeconomic regulation and control and status can not be ignored, however, with the establishment of socialist market economic system and economic reforms continue to deepen economic relations and economic interests of a variety of patterns, great changes have occurred, a variety of new contradictions and problems emerging, along with the national audit also revealed some patible with economic development, which seriously weakened the audit's role in macroeconomic regulation and control play. This paper describes the audit's role in macroeconomic regulation and control and status, based on the analysis of the current macro-control in the audit of the functioning of the reasons for failure, on this basis, the effective use of national audit in the role of macro-control measures.
[Keywords]Audit; Macro-control; Government Failure
目录
中文摘要…………………………………………………………………………………Ⅰ
英文摘要…………………………………………………………………………………Ⅱ
目录…………………………………………………………………………………Ⅲ
引言……………………………………………………………………………………1
一、审计在宏观调控中的地位和作用…………………………………………… 2
(一)审计在宏观调控中的地位………………………………………………………2
(二)审计在宏观调控中的作用………………………………………………………2
二、我国宏观调控审计功能发挥失灵的原因分析…………………………3
(一)审计的独立性不强………………………………………………………………3
(二)审计范围受到一定限制…………………………………………………………3
(三)审计内容不够全面深入…………………………………………………………4
(四)审计方法单一……………………………………………………………………4
(五)审计效果不明显…………………………………………………………………4
三、有效发挥国家审计在宏观调控中作用的对策…………………………5
(一)健全政策、经济制度法规…………………………