本文選題：行政管理　切入點：成本審計　出處：《華中師范大學(xué)》2000年碩士論文

【摘要】： 我國傳統(tǒng)審計認(rèn)為：對行政管理機關(guān) 監(jiān)督的內(nèi)容主要是真實性、合法性，而不 涉及效益性問題。本文以國家授予審計機 關(guān)的基本職能為前提，結(jié)合新中國審計實 踐，對行政管理機關(guān)的監(jiān)督提出了重視管 理成本審計的思路。即在開展行政機關(guān)財 政財務(wù)收支的審計活動中，從行政管理支 出的成本效益、成本效果的角度，評價其 資源合理配置及合理消耗的程度，，借以促 進(jìn)管理成本的節(jié)約，樹立廉潔高效的政府 形象。其內(nèi)容主要探討了行政管理成本審 計的意義及作用、審計的目標(biāo)及特點、審 計的對象及內(nèi)容、審計的方法及手段、審 計的評價體系及方法。所闡述的問題當(dāng)屬 21世紀(jì)審計工作的新課題。
[Abstract]:The traditional Audit of our country thinks: to the Administration Orgnaization. The content of supervision is mainly authenticity, legitimacy, and not. In this paper, the auditing machine is awarded by the state. On the premise of the basic functions of Guan, combined with the auditing practice in New China. Put emphasis on the supervision of administrative organs. The idea of managing cost audit. That is, to carry out the financial affairs of administrative organs. In the audit activities of the government financial revenue and expenditure, the administrative management should pay for the expenditure. The cost benefit, the cost effect angle, the evaluation of its. The rational allocation of resources and the extent to which they are consumed in such a way as to promote. Save management cost and set up a clean and efficient government. Image. Its content mainly discusses the administrative management cost audit. Significance and function of audit, objectives and characteristics of audit, audit. Object and content of audit, methods and means of audit, audit. Evaluation systems and methods of the. The new task of auditing in the 21 st century.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2000
【分類號】：F239.0

【引證文獻(xiàn)】

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