【作者】 王蓉；

【导师】 赵华；

【作者基本信息】 长沙理工大学 ， 工商管理， 2013， 硕士

【摘要】 交通运输建设项目属于国家重点民生工程，关系到人民群众切身利益。对交通运输建设项目实施跟踪审计有助于提高项目资金监管效率、确保建设项目经济效益和社会效益的实现。交通运输建设项目跟踪审计利益相关者复杂多样，审计责权利的失衡导致一系列冲突问题，严重影响了跟踪审计的质量和效率。因此，本文以交通运输建设项目跟踪审计责权利模式为研究对象，试图对交通运输建设项目跟踪审计责权利模式的内涵、作用机理和具体内容进行分析，并通过经验证据检验有关分析的合理性，具有重要的理论意义和实践指导作用。本文运用结构——行为——效率的分析范式，以交通运输建设项目跟踪审计责权利模式的内涵——作用机理——责权利模式具体内容——经验证据分析为逻辑主线，对交通运输建设项目跟踪审计责权利模式进行了研究。首先分析了交通运输建设项目跟踪审计责权利模式的定义、特征和效能；其次探究了项目治理结构、内部控制、审计主体、审计权力和审计环境对交通运输建设项目跟踪审计责权利模式的影响，提出了共同治理机制、审计权力制衡机制、内部控制机制、审计信息产权机制、审计主体约束机制和审计环境净化机制等保障机制；再次对审计主体、审计客体、审计委托人的审计责任、审计权力、审计利益的具体内容及其制约机制进行阐述，构建了交通运输建设项目跟踪审计责权利网格化均衡模型；最后通过经验数据检验了治理结构、内部控制、审计主体、审计权力和审计环境对交通运输建设项目跟踪审计责权利模式效能的影响。更多还原

【Abstract】 Transportation construction projects is a state livelihood project,which have vitalinterests of the mass of the people.The implementation of the follow-up audit intransportation construction projects will help improve the efficiency of supervision ofproject funds,to ensure the realization of economic and social benefits of constructionprojects. The follow-up audit stakeholders of transportation construction projects arecomplicated,and the imbalance of responsibilities, rights and interests in follow-upaudit led to a series of conflicts,which have a serious impact on the quality andefficiency of the follow-up audit.Therefore, this thesis make the follow-up auditresponsibilities, right and interests in transportation construction projects as theresearch object,trying to analysis the connotation, the mechanism of action and thespecific contents of follow-up audit responsibilities, right and interests mode intransportation construction projects,and analysis the reasonable inspection byempirical evidence, which has important role in theoretical significance and practicalguidance.In my thesis, using the Structure-Behave-Efficiency analysis paradigm，alongwith the logical thread in connotation defined-mechanism of action-specificcontents of responsibilities,rights and interests mode-empirical evidence to analysisthe responsibilities,rights and interests mode of follow-up audit in transportationconstruction projects.First,to defined the connotation of follow-up auditresponsibilities,rights and interests mode in transportation constructionproject;Second,to analyzed the affection of the governance structure, internal control,audit subject, the audit authority and audit environment to follow-up auditresponsibilities,rights and interests mode in transportation construction projects,andproposed safeguard mechanisms of shared governance, powers balance of audit,internal control, audit information property rights, auditors constraint and auditingenvironment purification;Third, analyzed the specific contents and constraintsmeasures of responsibilities,rights and interests of follow-up audit about the auditors, the audit objects and audit clients, building a equilibrium model of follow-up auditresponsibilities,rights and interests in transportation construction projects;Finally,selecting empirical data to examine the affection of governance structure, internalcontrol, auditors, audit power and auditing environment to the performance offollow-up audit responsibilities,rights and interests in transportation constructionprojects.更多还原