本文選題：政府績效審計　切入點：經(jīng)濟性　出處：《首都經(jīng)濟貿(mào)易大學》2004年碩士論文　論文類型：學位論文

【摘要】：政府績效審計興起于二十世紀40年代，它代表了現(xiàn)代審計的發(fā)展方向，是審計發(fā)展史上的一座里程碑。它進一步擴展和深化了經(jīng)濟責任的內(nèi)涵，使政府審計開始進入以績效審計為中心，績效審計與財務審計并存的現(xiàn)代審計發(fā)展階段。目前它已經(jīng)成為許多國家政府審計關(guān)注的焦點和主要的工作內(nèi)容。然而我國目前尚未全面地開展政府績效審計，本文研究的目的正是想借鑒西方各國開展政府績效審計的成功經(jīng)驗、方法和技術(shù)，結(jié)合我國當前國情和未來發(fā)展趨勢，積極推動我國政府審計由目前的財務審計向績效審計的轉(zhuǎn)變。 本文初淺的提出筆者對我國政府績效審計含義的理解，并與管理審計、經(jīng)濟效益審計等審計形式作了對比，指出政府績效審計是一種新型的現(xiàn)代審計。本文還對政府績效審計的主體作了進一步的探討，首次提出除了政府審計師外，管理職業(yè)界的管理咨詢師和民間審計機構(gòu)的注冊會計師也是政府績效審計的重要參與人員，雖然目前我國政府績效審計的主體還是政府審計師，但后兩者將成為以后我國大規(guī)模開展政府績效審計在人員方面的后備軍。除此以外，筆者還總結(jié)了國外開展政府績效審計的共同點，從主觀認識和客觀環(huán)境兩方面比較了我國與美國的不同，指出我國目前開展績效審計存在的制約因素。困難雖然存在，但是我國仍具有開展政府績效審計的可能性。最后，筆者重點研究了我國政府績效審計標準的建立，初步提出有關(guān)政府績效審計指標體系的設(shè)想。
[Abstract]:Government performance audit, which emerged in 1940s, represents the development direction of modern auditing and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility. To make the government audit begin to focus on the performance audit, Performance audit and financial audit coexist in the development stage of modern audit. At present, it has become the focus and the main work content of many countries' government audit. However, our country has not carried out the government performance audit comprehensively at present. The purpose of this paper is to draw lessons from the successful experiences, methods and techniques of government performance audit in western countries, and to combine the current situation and the future development trend of our country. Actively promote the change of government audit from current financial audit to performance audit. This paper puts forward the author's understanding of the meaning of government performance audit, and compares it with management audit, economic audit and so on. It is pointed out that the government performance audit is a new type of modern audit. This paper also makes a further discussion on the main body of the government performance audit, and points out for the first time that besides the government auditor, Management consultants in the management profession and certified public accountants in private audit institutions are also important participants in government performance audit, although the main body of government performance audit in our country is still the government auditor. However, the latter two will become the reserve force for large-scale government performance audit in China. In addition, the author also summarizes the common points of foreign government performance audit. This paper compares the differences between China and the United States in terms of subjective cognition and objective environment, and points out the restrictive factors existing in the implementation of performance audit in our country. Although there are difficulties, there is still the possibility of government performance audit in China. The author focuses on the establishment of the government performance auditing standard, and puts forward the tentative plan of the government performance audit index system.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.6

【引證文獻】

相關(guān)期刊論文 前1條

1 車嘉麗;;公共資金效益審計評價體系的研究[J];審計與經(jīng)濟研究;2006年02期

相關(guān)博士學位論文 前1條

1 謝琳琳;公共投資建設(shè)項目決策機制研究[D];重慶大學;2005年

相關(guān)碩士學位論文 前4條

1 周強;我國政府績效審計評價體系研究[D];大連理工大學;2011年

2 趙小平;政府公共工程績效審計評價指標體系研究[D];西南財經(jīng)大學;2007年

3 任圣林;固定資產(chǎn)投資項目效益審計評價研究[D];中南大學;2006年

4 廖曉陽;基于價值管理的公共工程績效審計研究[D];中南大學;2010年

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本文編號：1576091