發(fā)布時(shí)間：2019-02-15 10:22

【摘要】：政府績效審計(jì)興起于二十世紀(jì)40年代,它代表了現(xiàn)代審計(jì)的發(fā)展方向,是審計(jì)發(fā)展史上的一座里程碑。它進(jìn)一步擴(kuò)展和深化了經(jīng)濟(jì)責(zé)任的內(nèi)涵,使政府審計(jì)開始進(jìn)入以績效審計(jì)為中心,績效審計(jì)與財(cái)務(wù)審計(jì)并存的現(xiàn)代審計(jì)發(fā)展階段。目前它己經(jīng)成為許多國家政府審計(jì)關(guān)注的焦點(diǎn)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(jì),本文研究的目的正是想借鑒西方各國開展政府績效審計(jì)的成功經(jīng)驗(yàn)、方法和技術(shù),結(jié)合我國當(dāng)前國情和未來發(fā)展趨勢,積極推動(dòng)我國政府審計(jì)由目前的財(cái)務(wù)審計(jì)向績效審計(jì)的轉(zhuǎn)變。 本文初淺的提出筆者對我國政府績效審計(jì)含義的理解,并與我國的經(jīng)濟(jì)效益審、財(cái)務(wù)審計(jì)和管理審計(jì)等審計(jì)形式作了對比,指出政府績效審計(jì)是一種新型的現(xiàn)代審計(jì)。本文還對國外開展績效審計(jì)的現(xiàn)狀進(jìn)行分析,并總結(jié)出國外經(jīng)驗(yàn)對我國開展政府績效審計(jì)工作的啟示。除此以外,筆者嘗試從政府績效審計(jì)的主體、目標(biāo)、范圍、方式、程序和評價(jià)標(biāo)準(zhǔn)六個(gè)方面構(gòu)建政府績效審計(jì)的中國模式。最后對我國政府績效審計(jì)的發(fā)展前景作了展望。 希望本文的探討能起到拋磚引玉的作用,為我國的政府績效審計(jì)的理論與實(shí)務(wù)探索盡自己的微薄之力。
[Abstract]:Government performance audit emerged in 1940s. It represents the development direction of modern audit and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility and makes the government audit begin to enter the modern stage of auditing which is centered on performance audit and co-exists with financial audit. At present, it has become the focus and main work content of many governments. However, at present, our country has not carried out the government performance audit in an all-round way. The purpose of this paper is to learn from the successful experience, methods and techniques of the 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 in our country, and compares it with the auditing forms of economic benefit audit, financial audit and management audit, and points out that government performance audit is a new type of modern audit. This paper also analyzes the current situation of foreign performance audit, and summarizes the enlightenment of foreign experience to the government performance audit in China. In addition, the author tries to construct the Chinese model of government performance audit from six aspects: the subject, the objective, the scope, the way, the procedure and the evaluation standard. Finally, the prospect of government performance audit is prospected. It is hoped that the discussion in this paper can serve as an inspiration for the theoretical and practical exploration of the government performance audit in our country.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 邢文龍;我國農(nóng)村公共投資項(xiàng)目績效審計(jì)理論與實(shí)踐[D];山東農(nóng)業(yè)大學(xué);2011年

2 白靜波;基于科學(xué)發(fā)展觀的政府績效審計(jì)完善研究[D];山東大學(xué);2008年

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本文編號：2423240