【摘要】：政府績效審計興起于二十世紀40年代,它代表了現代審計的發(fā)展方向,是審計發(fā)展史上的一座里程碑。它進一步擴展和深化了經濟責任的內涵,使政府審計開始進入以績效審計為中心,績效審計與財務審計并存的現代審計發(fā)展階段。目前它己經成為許多國家政府審計關注的焦點和主要的工作內容。然而我國目前尚未全面地開展政府績效審計,本文研究的目的正是想借鑒西方各國開展政府績效審計的成功經驗、方法和技術,結合我國當前國情和未來發(fā)展趨勢,積極推動我國政府審計由目前的財務審計向績效審計的轉變。 本文初淺的提出筆者對我國政府績效審計含義的理解,并與我國的經濟效益審、財務審計和管理審計等審計形式作了對比,指出政府績效審計是一種新型的現代審計。本文還對國外開展績效審計的現狀進行分析,并總結出國外經驗對我國開展政府績效審計工作的啟示。除此以外,筆者嘗試從政府績效審計的主體、目標、范圍、方式、程序和評價標準六個方面構建政府績效審計的中國模式。最后對我國政府績效審計的發(fā)展前景作了展望。 希望本文的探討能起到拋磚引玉的作用,為我國的政府績效審計的理論與實務探索盡自己的微薄之力。
[Abstract]:Government performance audit emerged in 1940s. It represents the development direction of modern audit and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility and makes the government audit begin to enter the modern stage of auditing which is centered on performance audit and co-exists with financial audit. At present, it has become the focus and main work content of many governments. However, at present, our country has not carried out the government performance audit in an all-round way. The purpose of this paper is to learn from the successful experience, methods and techniques of the government performance audit in western countries, and to combine the current situation and the future development trend of our country. Actively promote the change of government audit from current financial audit to performance audit. This paper puts forward the author's understanding of the meaning of government performance audit in our country, and compares it with the auditing forms of economic benefit audit, financial audit and management audit, and points out that government performance audit is a new type of modern audit. This paper also analyzes the current situation of foreign performance audit, and summarizes the enlightenment of foreign experience to the government performance audit in China. In addition, the author tries to construct the Chinese model of government performance audit from six aspects: the subject, the objective, the scope, the way, the procedure and the evaluation standard. Finally, the prospect of government performance audit is prospected. It is hoped that the discussion in this paper can serve as an inspiration for the theoretical and practical exploration of the government performance audit in our country.
【學位授予單位】：天津財經大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.6

【引證文獻】

相關碩士學位論文 前2條

1 邢文龍;我國農村公共投資項目績效審計理論與實踐[D];山東農業(yè)大學;2011年

2 白靜波;基于科學發(fā)展觀的政府績效審計完善研究[D];山東大學;2008年

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本文編號：2423240