本文選題：政府績效審計 + 經(jīng)濟性��； 參考：《東北財經(jīng)大學》2006年碩士論文

【摘要】： 政府績效審計是政府審計發(fā)展的歷史必然，是政府受托經(jīng)濟責任發(fā)展到一定階段的必然結(jié)果。由于績效審計反映了時代的要求，世界上許多國家的政府審計部門都積極開展這一審計形式，績效審計目前已成為許多國家政府審計關(guān)注的焦點和主要工作內(nèi)容。而我國政府審計機關(guān)以往的工作都是以財務(wù)審計為中心的，僅在一些審計項目中涉及到績效審計的部分內(nèi)容。近年來，我國政府審計機關(guān)也開始重視績效審計，國家審計署提出：要積極開展績效審計，逐年加大績效審計分量，爭取到2007年，投入績效審計的力量占整個政府審計力量的一半左右。由此可以看出，我國政府績效審計在近幾年會得到較快發(fā)展。 但我國目前的政府績效審計理論和實踐研究都大大不足，，針對這種狀況，本文首先提出了我國政府績效審計的含義、主體和客體、目標以及政府績效審計和財務(wù)審計的區(qū)別等基本理論問題，然后通過比較國內(nèi)外政府績效審計的發(fā)展情況不同，進一步分析了影響政府績效審計的發(fā)展狀況的因素，即政治環(huán)境、經(jīng)濟環(huán)境、法律環(huán)境、科技環(huán)境、社會環(huán)境和文化教育環(huán)境。結(jié)合我國的具體審計環(huán)境，通過借鑒國外的先進經(jīng)驗，本文重點探討了如何建立一套適合我國的具體可行的政府績效審計體系，包括政府績效審計程序、審計指標評價體系和審計方法。當然這種體系的建立，必須輔以相應(yīng)的配套措施。最后本文通過“某市審計局2003年對政府投資污水處理廠建設(shè)項目進行的績效審計”這一案例的實施來演示了政府績效審計的具體應(yīng)用。政府績效審計的理論研究和實務(wù)探索是一項艱巨的任務(wù)，需要社會各界的支持和參與，本文只是盡自己所能對政府績效審計的某些問題加以分析和研究，并提出自己的觀點，希望對我國政府績效審計的開展提供一定的幫助。
[Abstract]:Government performance audit is the historical necessity of the development of government audit and the inevitable result of the development of government entrusted economic responsibility to a certain stage.As the performance audit reflects the requirements of the times, the government audit departments in many countries in the world actively carry out this form of audit. Performance audit has become the focus and the main work content of the government audit in many countries.However, the previous work of our government audit institutions is centered on financial audit, only some of the contents of performance audit are involved in some audit projects.In recent years, our government audit institutions have also begun to attach importance to performance audit. The National Audit Office has proposed: to actively carry out performance audit, increase the proportion of performance audit year by year, and strive for the year 2007,The power of investment performance audit accounts for about half of the whole government audit power.From this we can see that the performance audit of our government will develop rapidly in recent years.However, the current theory and practice of government performance audit in China are far from enough. In view of this situation, this paper first puts forward the meaning, subject and object of government performance audit.The objective and the difference between government performance audit and financial audit are discussed. Then, by comparing the development of government performance audit at home and abroad, the paper further analyzes the factors that affect the development of government performance audit.That is, political environment, economic environment, legal environment, scientific and technological environment, social environment and cultural and educational environment.Based on the specific audit environment of our country and the advanced experience of foreign countries, this paper focuses on how to establish a set of concrete and feasible government performance audit system, including the government performance audit procedure, which is suitable for our country.Audit index evaluation system and audit method.Of course, the establishment of this system, must be accompanied by corresponding supporting measures.Finally, this paper demonstrates the concrete application of government performance audit through the implementation of the case of "the performance audit of the construction project of government invested sewage treatment plant in 2003 by the audit bureau of a certain city".The theoretical research and practical exploration of government performance audit is a difficult task, which needs the support and participation of all walks of life. This paper only tries its best to analyze and study some problems of government performance audit, and put forward its own views.Hope to provide some help to the development of our government performance audit.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學位論文 前3條

1 劉杰;我國政府績效審計模式的研究[D];沈陽大學;2010年

2 張小巍;萬州區(qū)糧食補貼政策績效審計研究[D];西南大學;2011年

3 于良;政府績效審計報告研究[D];山東經(jīng)濟學院;2010年

本文編號：1768786