本文關(guān)鍵詞： 績效審計(jì) 改進(jìn) 研究　出處：《蘭州大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：績效審計(jì)是我國國家審計(jì)的發(fā)展方向和重要形式之一�！秾徲�(jì)署2008年至2012年審計(jì)工作發(fā)展規(guī)劃》明確指出：全面推進(jìn)績效審計(jì),促進(jìn)轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,提高財(cái)政資金和公共資源配置、使用、利用的經(jīng)濟(jì)性、效率性和效果性,促進(jìn)建設(shè)資源節(jié)約型和環(huán)境友好型社會,推動建立健全政府績效管理制度,促進(jìn)提高政府績效管理水平和建立健全政府部門責(zé)任追究制。 績效審計(jì)的目標(biāo)是審計(jì)機(jī)關(guān)和審計(jì)人員依照國家法律的規(guī)定和人們認(rèn)知的共同標(biāo)準(zhǔn),運(yùn)用統(tǒng)計(jì)分析、調(diào)查研究、結(jié)果分析等方法對被審計(jì)單位履行公共責(zé)任、管理、配置,利用經(jīng)濟(jì)與社會資源的經(jīng)濟(jì)性、效率性、效果性進(jìn)行審查、分析、考量、評價(jià),促進(jìn)經(jīng)濟(jì)社會的全面、協(xié)調(diào)、持續(xù)、高效發(fā)展目標(biāo)的實(shí)現(xiàn)�？冃徲�(jì)的三個(gè)特性是經(jīng)濟(jì)性、效率性和效果性。 本文根據(jù)作者從事審計(jì)工作的經(jīng)驗(yàn),運(yùn)用績效審計(jì)理論方法,對農(nóng)發(fā)行青城市分行的績效進(jìn)行評價(jià),并在此基礎(chǔ)上,深入研究今后如何更好地開展農(nóng)發(fā)行青城市分行的績效審計(jì),提出農(nóng)發(fā)行青城市分行績效審計(jì)改進(jìn)的目標(biāo)、原則和措施等建議,以更全面、客觀的評價(jià)績效,促進(jìn)其不斷完善制度,更好的發(fā)揮經(jīng)濟(jì)、社會職能作用。
[Abstract]:Performance audit is one of the development direction and one of the important forms of national audit in our country. The Development Plan of Audit Office from 2008 to 2012 clearly points out: promote the performance audit in an all-round way. To promote the transformation of economic development mode, improve the allocation of financial funds and public resources, use, use of the economy, efficiency and effectiveness, promote the construction of resource-saving and environment-friendly society. To promote the establishment and improvement of government performance management system, to improve the level of government performance management and to establish and improve the accountability system of government departments. The objective of performance audit is to perform public responsibility to the audited units by means of statistical analysis, investigation and research, and analysis of results, in accordance with the national laws and the common standards recognized by people. Management, allocation, use of economic and social resources economy, efficiency, effectiveness of the review, analysis, consideration, evaluation, to promote the economic and social comprehensive, coordinated and sustainable. The three characteristics of performance audit are economy, efficiency and effectiveness. Based on the author's experience in auditing, this paper uses the theory of performance audit to evaluate the performance of Qingcheng Branch of Agricultural Development Bank, and on this basis. In order to evaluate the performance more comprehensively and objectively, this paper deeply studies how to carry out the performance audit of Agricultural Development Bank Qingcheng City Branch in the future, and puts forward the goal, principles and measures to improve the performance audit of the Agricultural Development Bank Qingcheng City Branch in order to evaluate the performance more comprehensively and objectively. Promote its continuous improvement of the system, better play the role of economic and social functions.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 朱朝霞;關(guān)于國有資本金效績評價(jià)體系的研究——基于委托-代理理論的研究[J];財(cái)經(jīng)研究;2000年05期

2 王化成,劉俊勇;企業(yè)業(yè)績評價(jià)模式研究——兼論中國企業(yè)業(yè)績評價(jià)模式選擇[J];管理世界;2004年04期

3 沈可言;;英國績效審計(jì)[J];工業(yè)審計(jì)與會計(jì);2006年05期

4 沈可言;;美國績效審計(jì)[J];工業(yè)審計(jì)與會計(jì);2006年06期

5 沈亦靈;多元主體下的企業(yè)經(jīng)營績效評價(jià)體系[J];上海經(jīng)濟(jì)研究;2001年07期

6 孫丹;;淺析中國績效審計(jì)的實(shí)踐歷程與未來發(fā)展戰(zhàn)略[J];經(jīng)濟(jì)研究導(dǎo)刊;2009年18期

7 張欣;政府績效審計(jì)的理論探討[J];審計(jì)研究;1998年01期

8 戚嘯艷;王昊;易仁萍;;中外績效審計(jì)制度變遷及我國現(xiàn)行制度體系完善的思考[J];審計(jì)研究;2005年06期

相關(guān)博士學(xué)位論文 前1條

1 周勇;中國政府績效審計(jì)問題研究[D];東北師范大學(xué);2008年

相關(guān)碩士學(xué)位論文 前1條

1 王麗娟;鄧家村污水處理廠績效審計(jì)研究[D];蘭州大學(xué);2010年

，

本文編號：1465164