【摘要】：效益審計(jì)是我國審計(jì)理論界和實(shí)務(wù)界當(dāng)前廣泛關(guān)注的問題。西方發(fā)達(dá)國家在20世紀(jì)40年代后，國家審計(jì)就開始進(jìn)入了以效益審計(jì)為中心，效益審計(jì)與財(cái)務(wù)審計(jì)并存的現(xiàn)代審計(jì)發(fā)展階段。近幾年來，，隨著我國社會主義市場經(jīng)濟(jì)體制的完善和社會經(jīng)濟(jì)秩序的好轉(zhuǎn)，審計(jì)工作的重心必然要從真實(shí)、合法性審計(jì)轉(zhuǎn)移到效益審計(jì)上來，效益審計(jì)是現(xiàn)代審計(jì)的核心內(nèi)容，也是審計(jì)事業(yè)謀求自身發(fā)展的重要途徑。因此，準(zhǔn)確理解和把握我國效益審計(jì)的定位，全面了解我國審計(jì)機(jī)關(guān)開展效益審計(jì)的現(xiàn)狀，找出存在的困難和問題，如何有效地開展效益審計(jì)是國家審計(jì)需要研究的重要課題。 本文主要對國外效益審計(jì)歷史的回顧、效益審計(jì)發(fā)展引起審計(jì)的重大變化、效益審計(jì)的涵義、效益審計(jì)目標(biāo)和范圍、效益審計(jì)的基本經(jīng)驗(yàn)、我國效益審計(jì)實(shí)踐的三個(gè)階段、我國效益審計(jì)的特點(diǎn)、我國效益審計(jì)的初步成效以及我國效益審計(jì)存在的問題，包括：法律、體制、程序、目標(biāo)、方法、評價(jià)標(biāo)準(zhǔn)等方面存在的問題進(jìn)行了闡述，同時(shí)針對存在的問題提出了宏觀效益審計(jì)范圍和重點(diǎn)、微觀效益審計(jì)范圍和重點(diǎn)、加強(qiáng)效益審計(jì)立法、加強(qiáng)效益審計(jì)人才培訓(xùn)、加強(qiáng)與完善效益審計(jì)體系建設(shè)、規(guī)范效益審計(jì)程序、明確效益審計(jì)目標(biāo)、加強(qiáng)效益審計(jì)方法的研究工作、制定與完善效益審計(jì)的標(biāo)準(zhǔn)等一些對策。
[Abstract]:Benefit audit is a widespread concern of audit theory and practice in our country. After the 1940s, the western developed countries began to enter the modern audit development stage, which centered on the benefit audit and co-existed the benefit audit and the financial audit. In recent years, with the perfection of the socialist market economy system and the improvement of the social and economic order, the focus of audit work must be transferred from real, legitimate audit to benefit audit. Benefit audit is the core content of modern audit. It is also an important way for auditing to seek its own development. Therefore, it is an important subject for the national audit to understand and grasp the orientation of the benefit audit of our country, understand the present situation of the efficiency audit of the audit institution of our country, find out the existing difficulties and problems, and how to carry out the benefit audit effectively. This article mainly reviews the history of benefit audit abroad, the significant changes caused by the development of benefit audit, the meaning of benefit audit, the goal and scope of benefit audit, the basic experience of benefit audit, and the three stages of benefit audit practice in China. The characteristics of the benefit audit in our country, the preliminary effect of the benefit audit in our country, and the problems existing in the benefit audit in our country, including: the law, the system, the procedure, the goal, the method, the evaluation standard and so on, are expounded. At the same time, it puts forward the scope and focus of macro-benefit audit, micro-benefit audit scope and emphasis, strengthening the legislation of benefit audit, strengthening the training of benefit audit talents, and strengthening and perfecting the construction of benefit audit system. Some countermeasures, such as standardizing the procedure of benefit audit, clarifying the goal of benefit audit, strengthening the research work of benefit audit method, formulating and perfecting the standard of benefit audit, etc.
【學(xué)位授予單位】：長春理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 李金華;對20年來審計(jì)工作的思考(上)[J];中國審計(jì);2003年01期

2 齊國生;效益審計(jì)內(nèi)容問題探析[J];中國審計(jì);2004年09期

3 雷達(dá);新公共管理對績效審計(jì)的影響及對我國績效審計(jì)發(fā)展的啟示[J];審計(jì)研究;2004年02期

本文編號：2439616