發(fā)布時間：2018-01-07 17:17

  本文關(guān)鍵詞：政府績效審計報告研究　出處：《山東經(jīng)濟學(xué)院》2010年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 政府績效審計 審計報告 控制理論

【摘要】： 面對日益復(fù)雜的經(jīng)濟環(huán)境和層出不窮的社會問題,政府績效審計報告迎來了前所未有的機遇與挑戰(zhàn)。在充滿期望的時代中,政府績效審計報告作為社會監(jiān)督中重要的一環(huán),應(yīng)滿足社會要求,利用自身有利的知識體系,發(fā)揮政府績效審計作用,為實現(xiàn)社會監(jiān)督而努力。 在國外,政府績效審計報告已日趨成熟。而我國雖然已經(jīng)開始實行政府績效審計報告,但審計報告應(yīng)包含哪些內(nèi)容,如何提高政府績效審計報告的質(zhì)量,如何及時公布政府績效審計報告等方面還存在問題。雖然審計署出臺了政府績效審計報告指南,從一定程度上規(guī)范了政府績效審計報告,但總體來看這些文件的規(guī)定過于原則化,不易操作,這在很大程度上阻礙了我國政府績效審計報告工作的發(fā)展。 本文采用規(guī)范研究、問卷調(diào)查和案例分析相結(jié)合的方法,從理論和實務(wù)兩個角度詳細探討政府績效審計報告。論文由四部分組成:首先,梳理了政府績效審計報告的發(fā)展沿革,理清了政府績效審計報告的概念,搭建了一個比較完整的理論框架;其次,從國外政府績效審計報告規(guī)范入手,分別對美國、英國以及世界審計組織的相關(guān)規(guī)定進行比較,尋找它們的優(yōu)點;再次,立足于我國政府績效審計報告的規(guī)范,通過案例分析和問卷調(diào)查,找尋我國政府績效審計報告的不足;最后,針對存在的問題,提出相應(yīng)的改進意見和保障措施,進一步完善我國政府績效審計報告。 本文的主要創(chuàng)新點有:第一,理論研究的視角獨特,本文從報告內(nèi)容、報告質(zhì)量、報告公布等理論構(gòu)成要素入手,理清我國政府績效審計報告現(xiàn)存的問題,在此基礎(chǔ)上提出政府績效審計報告改進意見;第二,在比較不同國家及國際組織政府績效審計報告規(guī)范的基礎(chǔ)上,采用調(diào)查問卷和案例分析等方法,搜集我國政府績效審計報告狀況的一手資料,以完善我國政府績效審計報告。
[Abstract]:In the face of increasingly complex economic environment and endless social problems, the government performance audit report has ushered in unprecedented opportunities and challenges. As an important part of social supervision, the government performance audit report should meet the social requirements, make use of its own beneficial knowledge system, give play to the role of government performance audit, and make great efforts to realize social supervision. In foreign countries, the government performance audit report has become more and more mature. Although our country has begun to implement the government performance audit report, but what content should be included in the audit report and how to improve the quality of the government performance audit report. There are still some problems in how to publish the government performance audit report in time. Although the Audit Office issued the guide of the government performance audit report, to a certain extent, it standardized the government performance audit report. But on the whole, the regulations of these documents are too principled and difficult to operate, which to a great extent hinders the development of the performance audit report of our government. This paper adopts the method of normative research, questionnaire survey and case analysis to discuss the government performance audit report in detail from two angles of theory and practice. The thesis is composed of four parts: first of all. Combing the development and evolution of the government performance audit report, clarifying the concept of the government performance audit report, setting up a relatively complete theoretical framework; Secondly, from the foreign government performance audit report norms, respectively, the United States, Britain and the world audit organizations are compared to find their advantages; Thirdly, based on the norms of our government performance audit report, through case analysis and questionnaire survey, to find out the deficiencies of our government performance audit report; Finally, in view of the existing problems, put forward the corresponding improvement suggestions and safeguards, further improve our government performance audit report. The main innovations of this paper are as follows: first, the perspective of theoretical research is unique, this paper from the report content, report quality, report publication and other theoretical elements to clear up the existing problems of our government performance audit report. On the basis of this, the paper puts forward some suggestions on how to improve the government performance audit report. Second, on the basis of comparing the norms of government performance audit reports in different countries and international organizations, we collect first-hand information on the status of government performance audit reports by means of questionnaire and case analysis. In order to improve our government performance audit report.
【學(xué)位授予單位】：山東經(jīng)濟學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.6

【引證文獻】

相關(guān)期刊論文 前1條

1 常茂松;;財政支出績效審計:以A醫(yī)藥博物館為例[J];財會通訊;2012年10期

相關(guān)碩士學(xué)位論文 前2條

1 史新蕾;山東省縣級政府績效審計發(fā)展水平及其影響因素實證研究[D];山東農(nóng)業(yè)大學(xué);2012年

2 黃蘭有;我國政府公共投資項目績效審計的問題及對策研究[D];廣西師范大學(xué);2013年

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本文編號：1393505