本文選題：政府績效審計(jì) + 經(jīng)濟(jì)性��； 參考：《東北財(cái)經(jīng)大學(xué)》2006年碩士論文

【摘要】： 政府績效審計(jì)是政府審計(jì)發(fā)展的歷史必然，是政府受托經(jīng)濟(jì)責(zé)任發(fā)展到一定階段的必然結(jié)果。由于績效審計(jì)反映了時(shí)代的要求，世界上許多國家的政府審計(jì)部門都積極開展這一審計(jì)形式，績效審計(jì)目前已成為許多國家政府審計(jì)關(guān)注的焦點(diǎn)和主要工作內(nèi)容。而我國政府審計(jì)機(jī)關(guān)以往的工作都是以財(cái)務(wù)審計(jì)為中心的，僅在一些審計(jì)項(xiàng)目中涉及到績效審計(jì)的部分內(nèi)容。近年來，我國政府審計(jì)機(jī)關(guān)也開始重視績效審計(jì)，國家審計(jì)署提出：要積極開展績效審計(jì)，逐年加大績效審計(jì)分量，爭取到2007年，投入績效審計(jì)的力量占整個(gè)政府審計(jì)力量的一半左右。由此可以看出，我國政府績效審計(jì)在近幾年會(huì)得到較快發(fā)展。 但我國目前的政府績效審計(jì)理論和實(shí)踐研究都大大不足，，針對(duì)這種狀況，本文首先提出了我國政府績效審計(jì)的含義、主體和客體、目標(biāo)以及政府績效審計(jì)和財(cái)務(wù)審計(jì)的區(qū)別等基本理論問題，然后通過比較國內(nèi)外政府績效審計(jì)的發(fā)展情況不同，進(jìn)一步分析了影響政府績效審計(jì)的發(fā)展?fàn)顩r的因素，即政治環(huán)境、經(jīng)濟(jì)環(huán)境、法律環(huán)境、科技環(huán)境、社會(huì)環(huán)境和文化教育環(huán)境。結(jié)合我國的具體審計(jì)環(huán)境，通過借鑒國外的先進(jìn)經(jīng)驗(yàn)，本文重點(diǎn)探討了如何建立一套適合我國的具體可行的政府績效審計(jì)體系，包括政府績效審計(jì)程序、審計(jì)指標(biāo)評(píng)價(jià)體系和審計(jì)方法。當(dāng)然這種體系的建立，必須輔以相應(yīng)的配套措施。最后本文通過“某市審計(jì)局2003年對(duì)政府投資污水處理廠建設(shè)項(xiàng)目進(jìn)行的績效審計(jì)”這一案例的實(shí)施來演示了政府績效審計(jì)的具體應(yīng)用。政府績效審計(jì)的理論研究和實(shí)務(wù)探索是一項(xiàng)艱巨的任務(wù)，需要社會(huì)各界的支持和參與，本文只是盡自己所能對(duì)政府績效審計(jì)的某些問題加以分析和研究，并提出自己的觀點(diǎn)，希望對(duì)我國政府績效審計(jì)的開展提供一定的幫助。
[Abstract]:Government performance audit is the historical necessity of the development of government audit and the inevitable result of the development of government entrusted economic responsibility to a certain stage.As the performance audit reflects the requirements of the times, the government audit departments in many countries in the world actively carry out this form of audit. Performance audit has become the focus and the main work content of the government audit in many countries.However, the previous work of our government audit institutions is centered on financial audit, only some of the contents of performance audit are involved in some audit projects.In recent years, our government audit institutions have also begun to attach importance to performance audit. The National Audit Office has proposed: to actively carry out performance audit, increase the proportion of performance audit year by year, and strive for the year 2007,The power of investment performance audit accounts for about half of the whole government audit power.From this we can see that the performance audit of our government will develop rapidly in recent years.However, the current theory and practice of government performance audit in China are far from enough. In view of this situation, this paper first puts forward the meaning, subject and object of government performance audit.The objective and the difference between government performance audit and financial audit are discussed. Then, by comparing the development of government performance audit at home and abroad, the paper further analyzes the factors that affect the development of government performance audit.That is, political environment, economic environment, legal environment, scientific and technological environment, social environment and cultural and educational environment.Based on the specific audit environment of our country and the advanced experience of foreign countries, this paper focuses on how to establish a set of concrete and feasible government performance audit system, including the government performance audit procedure, which is suitable for our country.Audit index evaluation system and audit method.Of course, the establishment of this system, must be accompanied by corresponding supporting measures.Finally, this paper demonstrates the concrete application of government performance audit through the implementation of the case of "the performance audit of the construction project of government invested sewage treatment plant in 2003 by the audit bureau of a certain city".The theoretical research and practical exploration of government performance audit is a difficult task, which needs the support and participation of all walks of life. This paper only tries its best to analyze and study some problems of government performance audit, and put forward its own views.Hope to provide some help to the development of our government performance audit.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 劉杰;我國政府績效審計(jì)模式的研究[D];沈陽大學(xué);2010年

2 張小巍;萬州區(qū)糧食補(bǔ)貼政策績效審計(jì)研究[D];西南大學(xué);2011年

3 于良;政府績效審計(jì)報(bào)告研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

本文編號(hào)：1768786