本文關(guān)鍵詞： 審計機關(guān) 績效審計 審計內(nèi)容 審計方法　出處：《上海交通大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著我國政治和經(jīng)濟體制改革的深入和國民經(jīng)濟的發(fā)展,各級政府公共開支大幅度增長,經(jīng)濟資源與需求矛盾日益尖銳。政府運作的節(jié)約、效率、效果如何,為大眾所關(guān)注。在這樣的背景下,績效審計逐漸登上了政府審計的歷史舞臺�？h級審計機關(guān)績效審計作為審計監(jiān)督系統(tǒng)的重要組成部分,己成為一種趨勢,受到廣泛重視。近年來,上海市縣(區(qū))級審計機關(guān)在績效審計方面進行了積極探索,取得了一定的成效,但是離績效審計的科學(xué)要求還有相當(dāng)?shù)牟罹?因此本文的研究具有重要的理論價值和現(xiàn)實意義。本文分析了上海市縣(區(qū))級審計機關(guān)開展績效審計的現(xiàn)狀、存在的主要問題并提出相應(yīng)的對策建議。論文共分六章。 第一章緒論。介紹了研究背景、研究目的和意義、國內(nèi)外研究現(xiàn)狀、研究的方法和內(nèi)容。 第二章闡述了績效審計的定義、績效審計的產(chǎn)生基礎(chǔ)和理論依據(jù)。 第三章介紹上海市縣(區(qū))級審計機關(guān)開展政府績效審計的歷史以及當(dāng)前的主要做法,即:預(yù)算執(zhí)行審計與績效審計相結(jié)合、專項資金審計與績效審計相結(jié)合、經(jīng)濟責(zé)任審計與績效審計相結(jié)合、投資項目審計與績效審計相結(jié)合。分析當(dāng)前上海市縣(區(qū))級審計機關(guān)開展績效審計面臨的問題,具體包括:績效審計人才少,績效審計項目少;績效審計認識不足,績效審計方法運用少;績效評價指標(biāo)體系尚未形成;缺少明確的政府績效審計程序、準(zhǔn)則及操作指南。最后,結(jié)合上海市縣(區(qū))級審計機關(guān)開展的績效審計案例進行分析。 第四章是國內(nèi)外的相關(guān)經(jīng)驗借鑒。介紹了加拿大績效審計和香港績效審計的做法,以及對我們開展績效審計的啟示。 第五章提出了改進上海市縣(區(qū))級審計機關(guān)績效審計的對策建議。主要包括:提高審計人員素質(zhì),有效整合資源,全面推進績效審計;突出績效審計目標(biāo),深化審計內(nèi)容;績效審計方法多元化;完善績效評價指標(biāo)體系;加快績效審計準(zhǔn)則體系建設(shè),優(yōu)化績效審計的具體實施程序。 第六章結(jié)束語,對全文的研究進行總結(jié),提出今后研究的方向。
[Abstract]:With the deepening of political and economic system reform and the development of national economy, the public expenditure of governments at all levels has increased by a large margin, and the contradiction between economic resources and demand has become increasingly sharp. Under this background, performance audit has gradually stepped onto the historical stage of government audit. As an important part of audit supervision system, performance audit of county-level audit institutions has become a trend. In recent years, Shanghai county (district) audit institutions in the performance audit has been actively explored, achieved certain results, but there is still a considerable gap from the scientific requirements of performance audit. Therefore, the research of this paper has important theoretical value and practical significance. This paper analyzes the current situation of the performance audit at the county (district) level in Shanghai. The paper is divided into six chapters. The first chapter introduces the research background, research purpose and significance, domestic and foreign research status, research methods and contents. The second chapter describes the definition of performance audit, the foundation and theoretical basis of performance audit. The third chapter introduces the history of the government performance audit carried out by the county (district) audit institutions in Shanghai and the current main practice, that is, the combination of budget execution audit and performance audit. The combination of special fund audit and performance audit, economic responsibility audit and performance audit. Combining investment project audit with performance audit, this paper analyzes the problems faced by the county (district) audit institutions in Shanghai in carrying out the performance audit, including: fewer talents of performance audit and less performance audit project; The knowledge of performance audit is insufficient and the method of performance audit is less used; Performance evaluation index system has not yet formed; Lack of clear government performance audit procedures, standards and operational guidelines. Finally, combined with the Shanghai county (district) level audit institutions to conduct performance audit case analysis. Chapter 4th is a reference for the relevant experience at home and abroad. It introduces the practice of performance audit in Canada and Hong Kong, and the enlightenment to us to carry out performance audit. Chapter 5th puts forward the countermeasures and suggestions to improve the performance audit of the audit institutions at the county (district) level in Shanghai, mainly including: improving the quality of the auditors, integrating resources effectively and promoting the performance audit in an all-round way; Highlight the goal of performance audit, deepen the audit content; Diversification of performance audit methods; Perfecting the performance evaluation index system; Speed up the construction of performance auditing standards system and optimize the specific implementation procedures of performance audit. The conclusion of chapter 6th summarizes the research of the full text and puts forward the direction of future research.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

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