本文關(guān)鍵詞： 公共支出 績效審計 評價標準　出處：《蘭州商學院》2008年碩士論文　論文類型：學位論文

【摘要】： 公共支出績效審計是現(xiàn)代國家審計發(fā)展的必然趨勢,對于落實科學發(fā)展觀,努力提高我國公共資金支出績效和政府管理水平,促進民主政治建設(shè)具有重要的現(xiàn)實意義。對公共支出績效審計評價標準的研究,既可以豐富政府績效審計的基本理論,又可以促進我國公共支出績效審計深入開展。 本文主體分為兩大部分。第一部分是理論分析部分。這部分首先從倫理、政治和實踐的角度對績效審計的理論基礎(chǔ)進行了歸納總結(jié),然后研究了績效審計的相關(guān)概念,最后研究公共支出績效審計評價標準設(shè)置的原則、取值基礎(chǔ)和方法。第二部分是實踐分析部分。以第一部分理論分析為基礎(chǔ),這部分首先從公共管理的視角分析了設(shè)置公共支出績效審計評價標準的困難,然后對國內(nèi)外公共支出績效審計評價標準進行了分析,總結(jié)出了我國當前評價標準的特點和應(yīng)采取的構(gòu)建策略,最后對我國建立績效審計評價標準提出了有益的建議,同時也探索著按公共支出的分類對公共資金的分配、公共部門、公共投資項目績效審計評價標準進行了初步構(gòu)建。
[Abstract]:The performance audit of public expenditure is the inevitable trend of the development of modern national audit. In order to implement the scientific concept of development, we should strive to improve the performance of public fund expenditure and the level of government management. It is of great practical significance to promote the construction of democratic politics. The research on the evaluation standard of public expenditure performance audit can enrich the basic theory of government performance audit. It can also promote the performance audit of public expenditure in China. The main body of this paper is divided into two parts. The first part is the theoretical analysis part. Firstly, this part summarizes the theoretical basis of performance audit from the perspective of ethics, politics and practice. Then it studies the related concepts of performance audit, and finally studies the principles, the basis and the method of setting the evaluation standard of performance audit of public expenditure. The second part is the practical analysis part, which is based on the first part of the theoretical analysis. This part first analyzes the difficulty of setting up the evaluation standard of public expenditure performance audit from the perspective of public management, and then analyzes the evaluation standard of public expenditure performance audit at home and abroad. This paper summarizes the characteristics of the current evaluation standards and the construction strategies that should be adopted in our country, and finally puts forward some useful suggestions for the establishment of performance audit evaluation standards in China. At the same time, it also explores the allocation of public funds, public sector, public investment project performance audit evaluation standards according to the classification of public expenditure.
【學位授予單位】：蘭州商學院
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F812.45;F239.44

【引證文獻】

相關(guān)碩士學位論文 前1條

1 曾曉葉;交通運輸工程造價信息公開風險評估研究[D];長沙理工大學;2013年

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本文編號：1488409