本文選題：政府預算 + 審計轉型　； 參考：《合肥工業(yè)大學》2009年碩士論文

【摘要】： 在公共財政制度下,績效問題越來越受到政府和公眾的關注。政府的主要職能是運用籌集的財政資金通過公共產品供應和公共資源的調控來滿足公共的需求,而政府各部門是財政資金的直接供應者和政府公務的具體承擔者,以評價與監(jiān)督政府部門所管理的公共資源或公共資金支出的經濟性、效率性和效果性為目標和內容的績效審計已確立為國家審計機關的主要職責,績效審計作為經濟和社會發(fā)展的產物,代表了審計發(fā)展的方向,也是當前審計轉型的現(xiàn)實選擇。本文運用公共財政理論、績效預算和審計轉型的理論,闡述了政府財政績效審計的涵義、發(fā)展的必然性以及審計的重點、內容、方法,對近年來績效審計的發(fā)展現(xiàn)狀進行了分析,指出了當前政府部門績效審計中存在的問題,并對問題進行了理性的分析,提出了發(fā)展績效審計的措施和對策,同時通過績效審計案例的實證分析,印證了當前條件下推進績效審計工作思路,并對績效審計的實踐與探索進行了展望。
[Abstract]:Under the public finance system, the performance problem is paid more and more attention by the government and the public. The main function of the government is to use the financial funds raised to meet the public demand through the regulation of the public goods supply and the public resources, and the government departments are the direct suppliers of the financial funds and the specific duty bearers of the government. The performance audit, which aims at evaluating and supervising the economy, efficiency and effectiveness of public resources or public fund expenditure managed by government departments, has been established as the main responsibility of the state audit institutions. As the product of economic and social development, performance audit represents the direction of audit development and is also the realistic choice of current audit transformation. Using the theory of public finance, the theory of performance budget and audit transformation, this paper expounds the meaning, inevitability of development and the emphasis, content and method of government financial performance audit. This paper analyzes the development of performance audit in recent years, points out the problems existing in the performance audit of government departments, and makes a rational analysis of the problems, and puts forward some measures and countermeasures for the development of performance audit. At the same time, through the empirical analysis of performance audit cases, this paper confirms the idea of promoting performance audit under the current conditions, and looks forward to the practice and exploration of performance audit.
【學位授予單位】：合肥工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前2條

1 杜偉;財政支出績效評價研究[D];西南財經大學;2011年

2 胡鴻翔;電網企業(yè)績效審計的實踐與研究[D];南昌大學;2011年

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本文編號：2077159