本文選題：績(jī)效審計(jì) + 我國(guó)績(jī)效審計(jì)制度�。� 參考：《東南大學(xué)》2006年碩士論文

【摘要】：自1991年的全國(guó)審計(jì)工作會(huì)議上，審計(jì)署提出：“既要繼續(xù)進(jìn)行財(cái)務(wù)審計(jì)，又要逐步向檢查有關(guān)內(nèi)部控制制度和‘績(jī)效審計(jì)’方面延伸”，到2002年1月15日，李金華審計(jì)長(zhǎng)在全國(guó)審計(jì)工作會(huì)議上強(qiáng)調(diào)指出：“‘績(jī)效審計(jì)’是世界發(fā)達(dá)國(guó)家審計(jì)機(jī)關(guān)的重要任務(wù)，加入WTO以后，我國(guó)經(jīng)濟(jì)與世界經(jīng)濟(jì)的一體化增強(qiáng)，審計(jì)機(jī)關(guān)之間相互交流與合作增多，有更多的相通之處需要我們相互借鑒。我們要抓住機(jī)遇，積極在效益審計(jì)方面進(jìn)行探索”，績(jī)效審計(jì)在我國(guó)已經(jīng)日益受到重視并逐步開展起來(lái)。 到目前為止，我國(guó)的審計(jì)機(jī)關(guān)也開展過(guò)了一定的績(jī)效審計(jì)，但是，從發(fā)展的情況來(lái)看，我國(guó)績(jī)效審計(jì)的發(fā)展受到了重重的障礙，分析其原因，從根本上說(shuō)，是因?yàn)槲覈?guó)的績(jī)效審計(jì)制度還存在著一些問(wèn)題，因此，本文從我國(guó)的績(jī)效審計(jì)制度入手，對(duì)比其他國(guó)家的先進(jìn)經(jīng)驗(yàn)，找出我國(guó)績(jī)效審計(jì)制度中存在的問(wèn)題，查明原因并結(jié)合我國(guó)實(shí)際提出一些可行性的對(duì)策。本文的第二部分從大的前提“績(jī)效審計(jì)”開始，首先探討一下有關(guān)績(jī)效審計(jì)的相關(guān)內(nèi)容和相關(guān)定義的界定；第三部分開始進(jìn)入了正題，作者選取了美國(guó)、英國(guó)及日本的績(jī)效審計(jì)制度，在該部分的最后介紹我國(guó)的績(jī)效審計(jì)制度；第四部分是本文的中心環(huán)節(jié)，把國(guó)外一些國(guó)家與我國(guó)的績(jī)效審計(jì)制度進(jìn)行對(duì)比，分析我國(guó)績(jī)效審計(jì)制度中存在的問(wèn)題；第五部分是本文的重點(diǎn)，對(duì)我國(guó)績(jī)效審計(jì)制度中存在的問(wèn)題從多方面提出切實(shí)可行的對(duì)策，第六部分提出相關(guān)研究今后發(fā)展的方向和重點(diǎn)，，分析了本文研究的不足以及對(duì)后繼研究的建議。 績(jī)效審計(jì)目前正成為一股風(fēng)靡全球的浪潮，成為現(xiàn)代國(guó)家審計(jì)發(fā)展的不可逆轉(zhuǎn)的大趨勢(shì)。它引起的最重大的變革，將不僅是審計(jì)范圍的根本變動(dòng)，而且是推動(dòng)整個(gè)世界國(guó)家審計(jì)向深度的空前發(fā)展，我相信，我國(guó)的績(jī)效審計(jì)制度在不斷地改進(jìn)之后，一定會(huì)使我國(guó)的績(jī)效審計(jì)向著更高層次方向發(fā)展。
[Abstract]:Since the National Audit Conference in 1991, the Audit Office has proposed that "both the continuation of the financial audit and the gradual extension to the inspection of the internal control system and the 'performance audit'", as of 15 January 2002, The Auditor-General of Li Jinhua emphatically pointed out at the national audit work conference that "performance audit" is an important task of the audit institutions of developed countries in the world. After China's entry into the WTO, the integration of China's economy and the world economy is strengthened. There are more exchanges and cooperation between audit institutions, so we need to learn from each other. We should seize the opportunity and actively explore the efficiency audit ", the performance audit has been paid more and more attention and gradually developed in our country. Up to now, the audit institutions of our country have also carried out certain performance audit. However, from the point of view of the development, the development of the performance audit in our country has been hampered by many obstacles. Because there are still some problems in the performance audit system of our country, this paper starts with the performance audit system of our country, compares the advanced experience of other countries, and finds out the problems existing in the performance audit system of our country. To find out the reasons and put forward some feasible countermeasures combined with the reality of our country. The second part of this paper begins with the premise of "performance audit", first discusses the related content and definition of the performance audit, the third part begins to enter the topic, the author selects the United States, At the end of this part, the performance audit system of our country is introduced. The fourth part is the central link of this paper, which compares the performance audit system of some foreign countries with that of our country. The fifth part is the focal point of this paper, and puts forward some feasible countermeasures to the problems existing in the performance audit system of our country from many aspects. The sixth part puts forward the direction and emphasis of the related research in the future, and analyzes the deficiency of this study and the suggestions for the subsequent research. Performance audit is becoming a wave of popularity all over the world and an irreversible trend in the development of modern national audit. The most important change it causes will be not only a fundamental change in the scope of audit, but also an unprecedented development in the depth of the audit of the whole world. I believe that the performance audit system of our country has been continuously improved. Will certainly make our country's performance audit to the higher level direction development.
【學(xué)位授予單位】：東南大學(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)】

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1 李花果;;政府投資項(xiàng)目績(jī)效審計(jì)存在的問(wèn)題及對(duì)策分析[J];市場(chǎng)論壇;2010年11期

2 胡偉;程亞萍;;實(shí)現(xiàn)體育公共服務(wù)均等化:公共財(cái)政制度之作用與對(duì)策[J];上海體育學(xué)院學(xué)報(bào);2013年03期

相關(guān)碩士學(xué)位論文 前2條

1 張海玲;基于節(jié)能減排視角的企業(yè)經(jīng)濟(jì)效益審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2010年

2 楊萍;中美飯店業(yè)會(huì)計(jì)體系比較研究[D];東北財(cái)經(jīng)大學(xué);2007年

本文編號(hào)：2045591