[摘要] 经济全球化的发展，使得政府审计在政府运作与决策的过程中发挥着巨大作用，是监督政府财政收支和编制预算的重要内容，同时政府审计也是目前政府管理上的薄弱环节之一。政府审计的产生和发展经历了一个漫长的过程，有着悠久的历史。因此，优化政府审计环境具有十分重要的意义。政府审计主要内容就是根据法律授权，对各级政府机关、企事业单位的财政活动、财务收支的资金进行审计监督，它必须向政府负责，并且汇报工作，而优化政府审计环境的意义就在于使得政府审计开展工作逐渐规范化。本文从审计产生背景入手，阐述了政府审计在政府管理中的重要地位，并提出了相应问题及解决思路。然后根据国内外的研究现状阐述优化审计环境的相关办法，通过对政府审计的作用和内容的理解,结合着铜山区政府的审计实况，分析并揭示了铜山区政府审计中存在的相关问题。最后对铜山区政府审计的薄弱环节提出了改进意见并且建立完善审计职能，目的在于有针对性地加强审计，优化政府审计环境。  75820

[毕业论文关键词]政府审计环境   审计职能   审计范围

The Theory Of Optimizing The Government Audit Environment

Abstract： Development of economic globalization, so that the government play in the process of auditing government operations and decision-making in a significant role, is to oversee the financial revenue and expenditure budget and an important part of the government, while the government audit is one of the weaknesses in the current government management。 The emergence and development of government audit has undergone a long process, it has a long history。 Therefore, the optimization of government audit environment is of great significance。 Significance of government audit main content is authorized by law, government agencies at all levels, enterprises and institutions of financial activity, financial audit and supervise the financial balance, it must be accountable to the government, and reporting, and optimization environment is that government audit making government audit work gradually standardized。 From the audit background, it elaborates a government audit in government management in an important position, and the corresponding problems and Solutions。 Then describes the relevant measures to optimize the audit environment in accordance with the current research, the role of the audit by the government and understanding of the content, combined with the government's audit Copper Mountain live, analyzes and reveals the issues related to government auditing Copper Mountain in existence。 Copper Mountain last government audit weaknesses of proposed improvements and to establish a sound audit function, aimed at a targeted manner to strengthen the audit, government audit to optimize the environment。

Key words: optimize the environment    Government audit   The audit function   scope of the audit 

目      录

一、引言 1

（一）研究背景 1

（二）研究意义 2

二、优化政府审计环境的意义 5

（一）约束政府审计机制，促进“两个转变” 5

（二）完善政府内部治理结构环境 5

（三） 维护财务信息真实度 6

（四） 约束领导干部廉洁自律 6

三、优化政府审计环境的原因 7

（一）审计理论界缺乏对审计环境的系统研究