【作者】 张岩；

【导师】 任恒祺； 田治威；

【作者基本信息】 北京林业大学 ， 林业经济管理， 2010， 博士

【摘要】 从1978年中央财政安排专项资金支持四大防护林体系建设起,林业工程建设拉开了序幕。林业工程成为我国重建与恢复自然生态环境,加速林业发展的重要手段。1998年开始试点,2001年正式实施的林业六大重点工程使我国林业发展驶入了快车道,成为具有划时代意义和实现林业跨越式发展的重要举措。工程建设牵动着全国林业的发展,林业工程的成败关系到我国生态环境建设的成败,关系到林业可持续发展的成败。为了推动工程建设,国家投入了巨资,而这些资金管理和使用状况如何又直接关系着工程是否能够按照既定目标进行,是否能够最终将这项庞大的公共政策落到实处。因此,建立一套与林业工程相适应的审计制度,指导林业工程审计实务,强化和规范林业工程资金管理,意义十分重大。通过林业工程审计制度的构建,既拓展了审计制度的范围,又有利于提高对工程资金监督的法律效力,维护工程资金安全完整,提高工程资金的使用效益。在这样的前提下,作者选择了这一论题进行研究。本文运用利益协调、受托责任等理论阐述了林业工程审计制度框架构建的动因,并从林业工程发展对审计的需求和林业工程审计的特点两个方面论述了林业工程审计制度建立的必要性。林业工程审计制度是我国审计制度的组成部分,是新时期我国审计制度运用在具体领域内的一项制度创新。制度创新没有否定原有的制度,而是将制度规则及制度要素重新组合以形成新的制度安排。根据制度经济学观点,通常制度构成要素包括实施主体、客体、内容、目标和制度运行保障机制等方面。本文遵循制度经济学的观点,在构建林业工程审计制度时,主要研究了(1)林业工程审计主体。审计主体基于受托经济责任而产生,其职责在于解决审计委托人与被审计人之间的矛盾。审计主体行为结果,对审计委托人和被审计人都会产生重要影响,因而在审计关系结构中,审计主体处于十分重要的地位。(2)林业工程审计目标。运用微观经济的供需理论,分析了影响林业工程审计目标确定的因素,提出了林业工程审计目标三层次结构的审计目标体系,并分析了每一层次审计目标的内涵。(3)林业工程审计的内容。不同性质的林业工程,国家支持的方式和力度不同,根据林业工程不同项目资金来源的不同,研究规划出林业工程审计内容应包括林业工程投资预算执行情况审计、林业工程财务收支审计和林业工程绩效审计三方面内容。(4)林业工程审计模式与方法选择。林业工程审计模式与方法选择是审计实践的重要环节,不同审计模式影响审计程序的规划和审计方法的选择。在分析传统审计模式与跟踪审计模式的优势和不足基础上,提出林业工程审计理想模式和现实模式选择;在借鉴先进国家审计程序规划的基础上,根据林业工程审计业务的特征,分析了我国林业工程审计程序的特征及内容;研究了林业工程审计的方法,分析了林业工程审计收集证据方法和分析证据方法的具体内容和运用。(5)林业工程审计制度运行保障的研究。信息、信息披露和林业工程内部控制制度是影响林业工程审计制度运行的基本问题,本文分析了现行林业工程信息、信息披露存在的不足,提出了新的林业工程信息、信息披露体系;着重研究了林业工程内部控制制度构建的内容和构建的方法。本文遵循规范理论研究的思路,依照发现问题、分析问题、解决问题的路径分析了林业工程审计制度框架构建的动因,并根据制度构成要素规范,提出了林业工程审计制度的框架内容。本文研究目的是试图通过论文研究成果的运用,能够对林业工程审计的实践活动起到一定的引导作用。本文研究的主要结论:遵循林业工程审计制度的定义,初步构建了林业工程审计制度框架,并对制度构成要素进行研究,提出了林业工程审计以国家审计为主导,社会审计、内部审计共同参与的“一体两翼”的审计监督体系;提出了林业工程审计三层次目标体系观点,强调了林业工程审计战略目标的意义;将林业工程审计内容细化,提出林业工程审计内容分为林业工程投资预算执行情况审计、林业工程财务收支审计和林业工程绩效审计;提出了当前林业工程审计模式选择结果是传统模式与跟踪模式相结合的混合审计模式,体现了林业工程审计模式选择的前瞻性和适用性原则;研究了影响林业工程审计制度运行的两个基本问题,提出了林业工程审计所需信息及披露内容要求;强调了内部控制制度健全有效对林业工程审计的影响,提出了构建林业工程内部控制制度的内容和方法。更多还原

【Abstract】 The forestry engineering construction undrew prologue, since the central government has arranged special funds to support the four protection forests system construction from 1978. And it becomes the important means of reconstruction and recovery of natural ecosystem environment, accelerating the forestry development in our country. The central government has implemented the six forestry construction from 2001 that has been a more strategic decision for the forestry great-leap-forward development. It has related the success or failure in the ecological environment and sustainable development. Nation’s huge sum of funds devotion to the forestry engineering has to need supervision and management abjectly. Therefore we need to set up a new auditing system suited to the forestry construction that is valuable not only for the auditing theory but the auditing practice. In one hand, the establishment of forestry auditing system widens the sphere of our auditing research and improves the auditing system, in the other hand, it strengthens the legal effect in the forestry construction supervision and maintains the safety, forth more to raise the efficiency of the construction. The author expounded major underlying forces of forestry auditing theory through the research in environmental determinism, interests coordination, fiduciary duty, etc. She also proved the necessity of the establishment of forestry auditing system from the three respects in long-term demands, short-term demands and actual demands.The forestry audit system is one of the national audit system. We think that is a audit system innovation in forestry area. This article’s study has abided by the general audit framework. It contains 5 concepts mainly. Firstly, the audit entity of forestry engineering construction. The audit entity come into being due to the Fiduciary responsibility, and the result of the audit entity’s behavior can have important influence both for the auditors and auditees. Secondly, to analyze the factor that can influence the goals of the forestry audit according to the providing and needing theory and to put a new opinion in forestry audit that is the three arrangement’s audit goals. Thirdly, according to the different forestry engineering, different construction aim and different national financial support manners, etc, the auditing concept includes forestry engineering investment budgets audit, forestry engineering financial audit and forestry engineering performance audit. Fourthly, under the comparison of the advantage and disadvantage between the tradition auditing model and modern auditing model, we make a choice. We select multi-methods for collecting and analyzing evidence under the forestry engineering feature. We still use the Delphi method to evaluate the realization extent of forestry engineering rationality aim, use the PDCA circulation method to study the influence to the audit quality when we set up a new forestry engineering internal control. Fifthly, information, information issue and forestry engineering internal control are the basic problem that influences the forestry audit system. This article analyses the forestry information and the shortage, put a new method in order to solve it.Through the research, we have deduced some conclusions: first, we define the forestry engineering audit based on audit law, budget law, forest law and other reference law or regulations; second, lay out forestry engineering audit framework with forestry features and how to make a choice in forestry entity, how to ensure audit goals, how to select audit model and procedure, etc. third, emphases of the article is to put a new point of view in choosing ideal model and practice in forestry engineering audit. that embodies the effective combination between leading and realism in forestry engineering audit.更多还原