【作者】 李尧；

【导师】 曹强；

【作者基本信息】 中央财经大学 ， 会计， 2022， 硕士

【摘要】 就业问题始终是一项关系我国国计民生的头等大事,直接影响国家的发展与社会的稳定。党中央和国务院曾明确指出:“就业是民生之本,要坚持实施就业优先战略和更加积极的就业政策,优化就业创业环境,以创新引领创业,以创业带动就业,努力实现更加充分、更高质量就业,使劳动者生活更加体面、更有尊严。”近年来我国经济进入新常态,结构性失业等问题在经济转型过程中愈发明显,加之近年来疫情影响,就业形势总体上面临着重重困难。在这样的背景下,就业补助资金作为一项由中央到地方的专项资金,在促进就业领域所发挥的作用越来越明显。资金使用管理中是否合法合规、是否有效发挥其效益越来越重要,因此在当前如此情形下,就业补助资金的审计的重要性越来越高。与之相对的,是当前就业补助资金的审计还存在许多不足之处,故本文对就业补助资金审计中存在的问题及可能的优化方式进行研究。基于以上目的,本文通过运用文献研究法、案例分析法等方式,以内蒙古自治区A市的就业补助资金为例,研究就业补助资金审计中的问题。全文共分七章,第一章是绪论,总述我国经济新常态下的就业总体形势背景、研究目的及意义、文献综述、研究框架和创新点。第二章是相关概念和理论基础。本章主要包括就业补助资金的相关概念,和研究分析部分所涉及到的理论基础。第三章是就业补助资金使用和审计现状分析。本章介绍了我国当前就业补助资金使用的总体情况,和就业补助资金审计的开展情况。第四章是对A市就业补助资金审计的案例介绍。本章主要介绍案例审计背景,审计过程,审计流程设计及采用的方法,以及最后审计结果报告及后续跟踪。第五章是基于案例的就业补助资金审计问题分析,从审计机关的自身和就业补助资金使用主体两个方面,结合经济新常态的背景和案例中面临的实际问题,去深入挖掘当前审计中存在的问题。第六章是针对就业补助资金审计的优化方案,分别从审计实施主体、审计过程、审计结果应用三个方面去探讨优化方式,尝试去探索能够解决当前审计存在问题的途径。第七章是结论、不足与展望。对全文的研究过程和研究结论进行了总体性概括,分析了本文的研究中存在的不足,最后展望了就业补助资金及其他专项资金审计可能的研究方向。本文的创新点主要在于:全文旨在通过对A市这样具有欠发达地区代表性的城市就业补助资金审计过程进行研究,力求以小见大,探索具有参考性和实用性的审计优化方案。创新处在于充分结合数据与走访调查信息,对就业补助资金审计全流程进行全面梳理,再结合地区实际深入分析,平衡把握主观与客观两方面因素,多角度探寻问题所在。更多还原

【Abstract】 The employment issue is always a top priority related to China’s national economy and people’s livelihood,directly affecting the country’s development and social stability.The CPC Central Committee and The State Council have made it clear that employment is crucial to people’s wellbeing.We should continue to implement the strategy of giving priority to employment and a more active employment policy.We need to improve the environment for employment and business startups,encourage entrepreneurship through innovation and employment through business startups,and strive to achieve fuller and higher-quality employment so that workers can live with dignity and dignity.In recent years,China’s economy has entered a new normal,and structural unemployment and other problems have become increasingly obvious in the process of economic transformation.In addition,under the influence of the epidemic in recent years,the overall employment situation is facing numerous difficulties.In this context,the employment subsidy fund,as a special fund from the central to the local,plays a more and more obvious role in promoting employment.Whether the fund use management is legal and compliance,whether to effectively play its benefit is more and more important,so the audit of employment subsidy funds is very critical in the current background.In contrast,there are still many deficiencies in the current audit of employment subsidy funds,so this paper studies the problems existing in the audit of employment subsidy funds and the possible optimization methods.Based on the above purposes,this paper takes the employment subsidy funds of A City in Inner Mongolia Autonomous Region as an example to study the problems in the audit of employment subsidy funds by using the methods of literature research and case analysis.The paper is divided into seven chapters.The first chapter is the introduction,which summarizes the overall employment situation background,research purpose and significance,literature review,research framework and research innovation points under the new normal of China’s economy.The second chapter is the related concepts and theoretical basis of employment subsidy fund audit.This chapter mainly includes the concept of employment subsidy funds,and the theoretical basis involved in the thesis.The third chapter is the employment subsidy fund use and audit status analysis.This chapter introduces the overall situation of the current use of employment subsidy funds in China and the development of the audit of employment subsidy funds.The fourth chapter is the case introduction of the audit of employment subsidy funds in A City.This chapter mainly introduces the case audit background,audit process,audit process design and adopted methods,as well as the final audit result report and follow-up tracking.The fifth chapter is a case-based analysis of the audit problems of employment subsidy funds,from the two aspects of the audit institution itself and the subject of employment subsidy funds,combined with the background of the new normal economy and the actual problems faced in the case,to deeply explore the existing problems in the current audit.The sixth chapter is the employment subsidy fund audit optimization program,respectively from the implementation of audit subject,audit process,audit results of three aspects to discuss the optimization method,trying to explore ways to solve the current audit problems.Chapter seven is the conclusion,shortage and prospect.This paper summarizes the research conclusions of the full text,analyzes the innovation of this paper and the shortcomings of the research,and finally prospects the future research of employment subsidy fund audit.The innovation of this paper mainly lies in: this paper aims to study the audit process of employment subsidy funds in A City,A representative region of less developed areas,and strive to see the big from the small and explore a reference and practical audit optimization scheme.The innovation lies in fully combining data and interview survey information,comprehensively sorting out the whole process of employment subsidy fund audit,and then making in-depth analysis based on the actual situation of the region,balancing subjective and objective factors and exploring problems from multiple perspectives.更多还原