發(fā)布時間：2018-04-22 08:30

  本文選題：績效審計 + 國有企業(yè)�。� 參考：《東北大學(xué)》2009年碩士論文

【摘要】：績效審計在國外開展已有幾十年的時間,目前,已經(jīng)成為各國政府審計工作的主流,在美國甚至達(dá)到了政府審計工作的90%以上。我國《審計署2008至2012年審計工作發(fā)展規(guī)劃》明確指出“全面推進(jìn)績效審計,促進(jìn)轉(zhuǎn)變經(jīng)濟發(fā)展方式,提高財政資金和公共資源配置、使用、利用的經(jīng)濟性、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”。全面推進(jìn)績效審計,是我國國家審計現(xiàn)代化的必然要求,也是審計事業(yè)謀求自身發(fā)展的重要途徑。 多年以來,國有企業(yè)在沈陽市國民經(jīng)濟中的主導(dǎo)地位十分明顯,對經(jīng)濟發(fā)展的支撐作用非常重要,但一直以來,作為政府績效審計的一個重要分支,沈陽市審計機關(guān)更多地關(guān)注了其財務(wù)收支的真實性和合法性,而對其效益性關(guān)注不夠。基于國有企業(yè)績效審計的實踐和專門研究總體上還處于探索階段。積極探索與沈陽市經(jīng)濟發(fā)展水平和審計工作實際相適應(yīng)的國有企業(yè)績效審計道路,是擺在沈陽市審計理論界和實務(wù)工作者面前的一項重要課題。 本文以規(guī)范研究為主,實證研究為輔。結(jié)合本人審計工作實踐,從審計主體為國家審計的角度,通過對國有企業(yè)績效審計概念、內(nèi)容、與財務(wù)收支審計的聯(lián)系與區(qū)別、沈陽市國有企業(yè)績效審計發(fā)展歷程及特點的闡述以及對國有企業(yè)績效審計案例的研究,探討了現(xiàn)階段沈陽市國有企業(yè)績效審計發(fā)展中存在的問題及其成因。并相應(yīng)地提出從體制和審計規(guī)范上提供保障、完善績效審計評價體系、推進(jìn)績效審計結(jié)果的運用、完善績效審計程序、優(yōu)化審計人員素質(zhì)和結(jié)構(gòu)等解決問題的對策,力求對當(dāng)前沈陽市開展國有企業(yè)績效審計工作的實踐提供一定的幫助。
[Abstract]:Performance audit has been carried out for several decades in foreign countries. At present, it has become the mainstream of government audit work in all countries, and even more than 90% of government audit work has been achieved in the United States. "Audit work development plan from 2008 to 2012 in China" clearly pointed out that "comprehensively promoting performance audit, promoting the transformation of economic development mode and improving finance" Capital and public resources allocation, use, utilization, efficiency and effectiveness, promote the construction of resource saving and environment-friendly society, promote the establishment of a sound government performance management system, promote the improvement of government performance management level and establish a sound system of government responsibility pursuit. "Comprehensive promotion of performance audit is the national audit of China." The inevitable requirement of modernization is also an important way for the auditing profession to seek its own development.
For many years, the dominant position of the state-owned enterprises in the national economy of Shenyang is very obvious, and the supporting role of the economic development is very important. However, as an important branch of the government performance audit, the audit institutions in Shenyang have paid more attention to the authenticity and legitimacy of their financial revenue and expenditure, and have not paid enough attention to its benefit. The practice and special research of the performance audit of the state-owned enterprises is still in the exploration stage in general. It is an important task for the audit theorists and practical workers in Shenyang to actively explore the road of performance audit of the state-owned enterprises which are adapted to the economic development level of Shenyang and the actual audit work.
This article is based on the standard research and the empirical research is supplemented. Combining with the practice of my audit work, from the perspective of the audit subject as the national audit, through the relation and difference between the state-owned enterprise performance audit concept, the content, and the financial revenue and expenditure audit, the development process and characteristics of the performance audit of the state-owned enterprises in Shenyang and the performance trial of the state-owned enterprises are discussed. In the case of the case study, the problems and causes in the development of the performance audit of the state owned enterprises in Shenyang are discussed, and the corresponding guarantee is provided, the performance audit evaluation system, the application of the performance audit results, the improvement of the performance audit procedure, the optimization of the quality and structure of the auditors are put forward accordingly. The countermeasures to solve the problems will provide some help for the current practice of performance audit of state-owned enterprises in Shenyang.

【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F276.1;F239.4

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本文編號：1786382