監(jiān)管政府視角下的海關(guān)內(nèi)部審計(jì)研究.pdf

1、目錄第一章第一章緒論...................................................................................................................................11.1研究問(wèn)題的提出....................................................................

2、.......................................................11.2研究的意義...................................................................................................................................21.3概念界定.................

3、...........................................................................................................................31.3.1內(nèi)部審計(jì)和海關(guān)的內(nèi)部審計(jì)...............................................................................

4、...................31.3.2中國(guó)海關(guān)內(nèi)部審計(jì)的內(nèi)涵擴(kuò)展.................................................................................................61.3.3內(nèi)部控制和海關(guān)的內(nèi)部控制...................................................................

5、.................................71.3.4海關(guān)內(nèi)部審計(jì)與內(nèi)部控制的聯(lián)系與區(qū)別.................................................................................81.4文獻(xiàn)綜述...........................................................................

6、.............................................................91.5理論基礎(chǔ)........................................................................................................................................121.6研究思路與研究方法.

7、...................................................................................................................141.7研究存在的不足和努力方向........................................................................................

8、.............17第二章第二章海關(guān)內(nèi)部審計(jì)的制度安排與審計(jì)實(shí)施海關(guān)內(nèi)部審計(jì)的制度安排與審計(jì)實(shí)施...............................................................................192.1中國(guó)海關(guān)的組織結(jié)構(gòu)..........................................................................

9、..........................................192.2中國(guó)海關(guān)內(nèi)部控制的興起和發(fā)展..................................................................................................21221內(nèi)部控制的形成與發(fā)展..............................................

10、.......................................................21222中國(guó)海關(guān)的內(nèi)部控制.........................................................................................................212.2.3中國(guó)海關(guān)內(nèi)部控制的系統(tǒng)構(gòu)成..........................

11、....................................................................232.3中國(guó)海關(guān)內(nèi)部審計(jì)的機(jī)構(gòu)設(shè)置和運(yùn)作..........................................................................................24231中國(guó)海關(guān)內(nèi)部審計(jì)機(jī)構(gòu)設(shè)立的依據(jù)和發(fā)展..................

12、...................................................24232中國(guó)海關(guān)內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置原則.....................................................................................25233中國(guó)海關(guān)內(nèi)部審計(jì)機(jī)構(gòu)的設(shè)置...............................................

13、.........................................25234中國(guó)海關(guān)內(nèi)審機(jī)構(gòu)的管理.................................................................................................262.4中國(guó)海關(guān)內(nèi)部審計(jì)管理與實(shí)施................................................

14、......................................................27241中國(guó)海關(guān)內(nèi)部審計(jì)的分級(jí)管理..........................................................................................27242海關(guān)內(nèi)部審計(jì)模式.............................................

15、................................................................28243海關(guān)內(nèi)部審計(jì)內(nèi)容.............................................................................................................292.5中國(guó)海關(guān)內(nèi)部審計(jì)的實(shí)施..................

16、..........................................................................................312.5.1審計(jì)計(jì)劃.......................................................................................................................

17、............312.5.2.審計(jì)方式.................................................................................................................................322.5.3審計(jì)實(shí)施........................................................

18、...........................................................................322.6海關(guān)內(nèi)部審計(jì)的成效..................................................................................................................35261加強(qiáng)監(jiān)督，預(yù)防和懲治腐敗

19、............................................................................................36262真實(shí)反映，提供依據(jù).........................................................................................................37263強(qiáng)化責(zé)任

20、意識(shí)，提高執(zhí)政能力.........................................................................................37264有效防控“三大風(fēng)險(xiǎn)”....................................................................................................38265創(chuàng)新

21、突破，不斷深化.........................................................................................................38第三章第三章海關(guān)內(nèi)部審計(jì)的問(wèn)題和不足海關(guān)內(nèi)部審計(jì)的問(wèn)題和不足............................................................................

22、..............4131海關(guān)內(nèi)部審計(jì)的職能定位不清...................................................................................................41311海關(guān)內(nèi)部審計(jì)的職能定位..........................................................................

23、.......................41312職能定位上的制約............................................................................................................423.2海關(guān)內(nèi)部審計(jì)任務(wù)與審計(jì)資源矛盾加劇......................................................