發(fā)布時(shí)間：2018-06-28 07:02

  本文選題：政府預(yù)算 + 審計(jì)轉(zhuǎn)型�。� 參考：《合肥工業(yè)大學(xué)》2009年碩士論文

【摘要】： 在公共財(cái)政制度下,績效問題越來越受到政府和公眾的關(guān)注。政府的主要職能是運(yùn)用籌集的財(cái)政資金通過公共產(chǎn)品供應(yīng)和公共資源的調(diào)控來滿足公共的需求,而政府各部門是財(cái)政資金的直接供應(yīng)者和政府公務(wù)的具體承擔(dān)者,以評價(jià)與監(jiān)督政府部門所管理的公共資源或公共資金支出的經(jīng)濟(jì)性、效率性和效果性為目標(biāo)和內(nèi)容的績效審計(jì)已確立為國家審計(jì)機(jī)關(guān)的主要職責(zé),績效審計(jì)作為經(jīng)濟(jì)和社會發(fā)展的產(chǎn)物,代表了審計(jì)發(fā)展的方向,也是當(dāng)前審計(jì)轉(zhuǎn)型的現(xiàn)實(shí)選擇。本文運(yùn)用公共財(cái)政理論、績效預(yù)算和審計(jì)轉(zhuǎn)型的理論,闡述了政府財(cái)政績效審計(jì)的涵義、發(fā)展的必然性以及審計(jì)的重點(diǎn)、內(nèi)容、方法,對近年來績效審計(jì)的發(fā)展現(xiàn)狀進(jìn)行了分析,指出了當(dāng)前政府部門績效審計(jì)中存在的問題,并對問題進(jìn)行了理性的分析,提出了發(fā)展績效審計(jì)的措施和對策,同時(shí)通過績效審計(jì)案例的實(shí)證分析,印證了當(dāng)前條件下推進(jìn)績效審計(jì)工作思路,并對績效審計(jì)的實(shí)踐與探索進(jìn)行了展望。
[Abstract]:Under the public finance system, the performance problem is paid more and more attention by the government and the public. The main function of the government is to use the financial funds raised to meet the public demand through the regulation of the public goods supply and the public resources, and the government departments are the direct suppliers of the financial funds and the specific duty bearers of the government. The performance audit, which aims at evaluating and supervising the economy, efficiency and effectiveness of public resources or public fund expenditure managed by government departments, has been established as the main responsibility of the state audit institutions. As the product of economic and social development, performance audit represents the direction of audit development and is also the realistic choice of current audit transformation. Using the theory of public finance, the theory of performance budget and audit transformation, this paper expounds the meaning, inevitability of development and the emphasis, content and method of government financial performance audit. This paper analyzes the development of performance audit in recent years, points out the problems existing in the performance audit of government departments, and makes a rational analysis of the problems, and puts forward some measures and countermeasures for the development of performance audit. At the same time, through the empirical analysis of performance audit cases, this paper confirms the idea of promoting performance audit under the current conditions, and looks forward to the practice and exploration of performance audit.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 杜偉;財(cái)政支出績效評價(jià)研究[D];西南財(cái)經(jīng)大學(xué);2011年

2 胡鴻翔;電網(wǎng)企業(yè)績效審計(jì)的實(shí)踐與研究[D];南昌大學(xué);2011年

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本文編號：2077159