试论国家审计职能的转变

试论国家审计职能的转变
 
摘要：随着经济的发展和社会的进步，审计的监督范围越来越大，审计内容越来越多，审计手段越来越先进，致使审计的影响也越来越大。社会对审计工作也提出了更高的要求，审计工作如果还只停留在查出几个问题，处理几个违法违纪行为，远远达不到形势发展的要求，所以审计的职能要转变，应该由单1的经济监督向审计监督和审计服务并举转变。本文拟用马克思主义经济学原理和大学期间所学专业理论知识，结合自己所从事的审计工作实践，论述审计监督职能的弊端以及转变审计职能的必要性。并从4个方面阐述了如何发挥审计服务职能服务社会经济发展：1是从观念上增强服务意识；2是从审计方法上增强审计服务效率；3是从审计程序上增强服务途径；4是从创新上增强审计服务的能力。

关键词：审计职能；经济监督；服务经济发展；审计创新

Tries to discuss the transformation of the state audit function
 
Abstract:Along with economical development and societys progress,The audit surveillance scope is more and more big, audit’s content are more and more many,audit’s method is more and more advanced,causes the audit’s influence more and more to be also big. The society to audited the work also to set a higher request,if the audit’s work only paused on finding out seceral questions, to processes several illegal indiscipline, far less than the development of the request, therefore, the audit functions should change,Should be changed from a single economic surveillance to the audit surveillance and audit services alone. This article used of the Marxism economic principle and during the university learned theoretical knowledge ,with my engaged in the practice of auditing work, the oversight functions discussed the drawbacks and change the need for the audit function. And from four aspects elaborated how to play audit services functions socio-economic development:first is strengthens the service consciousness from the idea; secend is from the audit methods to enhance the efficiency of audit services;third is from the audit procedures on ways to enhance services;fourth is From innovation to enhance the capacity of audit services.

Key word: Audit function；Economic supervision； Service economy development ；Audit innovation