本文選題：績(jī)效審計(jì) + 審計(jì)方法��； 參考：《東北林業(yè)大學(xué)》2005年碩士論文

【摘要】：政府績(jī)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(jī)效審計(jì)反映了時(shí)代的要求,世界上許多國(guó)家的政府審計(jì)部門(mén)都積極開(kāi)展這一審計(jì)形式�？�(jī)效審計(jì)目前已成為許多國(guó)家政府審計(jì)關(guān)注的焦點(diǎn)和主要工作內(nèi)容。而我國(guó)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(jī)效審計(jì)的部分內(nèi)容。近年來(lái),我國(guó)政府審計(jì)機(jī)關(guān)也開(kāi)始重視績(jī)效審計(jì),國(guó)家審計(jì)署提出:要積極開(kāi)展績(jī)效審計(jì),逐年加大績(jī)效審計(jì)分量,爭(zhēng)取到2007年,投入績(jī)效審計(jì)的力量占整個(gè)政府審計(jì)力量的一半左右。以此可以看出,我國(guó)政府績(jī)效審計(jì)在近幾年會(huì)得到較快發(fā)展。 但我國(guó)當(dāng)前的政府績(jī)效審計(jì)理論研究明顯滯后于實(shí)踐的發(fā)展,突出表現(xiàn)在:理論研究及研究成果缺乏系統(tǒng)性;對(duì)方法、手段、目的等實(shí)務(wù)問(wèn)題研究不足;研究方向多針對(duì)企業(yè)效益審計(jì),對(duì)政府部門(mén)的績(jī)效審計(jì)研究較少等等。針對(duì)這些問(wèn)題,本文在深入分析政府績(jī)效審計(jì)產(chǎn)生的歷史背景及根本原因的基礎(chǔ)之上,借鑒績(jī)效審計(jì)先進(jìn)國(guó)家的理論研究成果和實(shí)踐經(jīng)驗(yàn),結(jié)合當(dāng)前我國(guó)開(kāi)展績(jī)效審計(jì)所面臨的實(shí)際情況,提出適用于我國(guó)目前審計(jì)環(huán)境的績(jī)效審計(jì)基本理論,并在理論的指導(dǎo)下,嘗試探討我國(guó)當(dāng)前開(kāi)展績(jī)效審計(jì)亟待解決的幾個(gè)實(shí)務(wù)問(wèn)題:即績(jī)效審計(jì)方法問(wèn)題、績(jī)效審計(jì)風(fēng)險(xiǎn)的控制問(wèn)題和績(jī)效審計(jì)標(biāo)準(zhǔn)的建立及選用等問(wèn)題。 經(jīng)過(guò)研究,本文在理論部分總結(jié)和歸納了國(guó)內(nèi)外不同學(xué)者對(duì)績(jī)效審計(jì)進(jìn)行研究的成果,確定了我國(guó)政府績(jī)效審計(jì)主體和客體的范圍,并分別討論和分析了政府績(jī)效審計(jì)的目的、職能和內(nèi)容等問(wèn)題。在實(shí)務(wù)部分,本文依據(jù)績(jī)效審計(jì)的特點(diǎn),對(duì)政府績(jī)效審計(jì)的程序重新進(jìn)行了劃分,提出了績(jī)效審計(jì)中常用的一些方法,構(gòu)建了績(jī)效審計(jì)風(fēng)險(xiǎn)控制體系,確定了政府績(jī)效審計(jì)標(biāo)準(zhǔn)建立和選用的原則。政府績(jī)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(jī)效審計(jì)的某些問(wèn)題加以分析和研究,并提出自己的觀點(diǎn),希望對(duì)我國(guó)政府績(jī)效審計(jì)的開(kāi)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, many government audit departments in the world actively carry out this form of audit. At present, performance audit has become the focus and main work content of many governments. 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 theoretical research of government performance audit in our country lags behind the development of practice, which is manifested in the following aspects: the lack of systematization of theoretical research and research results, the lack of research on practical issues such as methods, means, purposes, etc. The research direction is mostly aimed at the enterprise benefit audit, and the research on the performance audit of the government department is less and so on. Aiming at these problems, based on the deep analysis of the historical background and the root causes of the government performance audit, this paper draws lessons from the theoretical research results and practical experience of the advanced countries. According to the actual situation of the performance audit in our country, this paper puts forward the basic theory of performance audit which is suitable for the current audit environment of our country, and under the guidance of the theory, This paper attempts to discuss several practical problems that need to be solved urgently in the current performance audit in China, such as performance audit method, risk control of performance audit, establishment and selection of performance audit standards, and so on. After the research, this paper summarizes and summarizes the research results of different scholars at home and abroad, determines the scope of the subject and object of the government performance audit, and discusses and analyzes the purpose of the government performance audit respectively. Issues of function and content In the practical part, according to the characteristics of performance audit, this paper redivides the procedure of government performance audit, puts forward some methods commonly used in performance audit, and constructs the risk control system of performance audit. The establishment and selection principles of government performance auditing standards are determined. 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】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類(lèi)號(hào)】：F239.44

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 孫欣;政府績(jī)效審計(jì)風(fēng)險(xiǎn)研究[D];中國(guó)海洋大學(xué);2010年

2 于陽(yáng);我國(guó)政府績(jī)效審計(jì)流程再造研究[D];貴州財(cái)經(jīng)學(xué)院;2011年

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本文編號(hào)：1973776