本文選題：國家助學貸款 + 績效審計��； 參考：《湖南大學》2008年碩士論文

【摘要】： 我國于20世紀80年代末引入“績效審計”的概念,此后對績效審計的定義、職能、范圍、方法和程序等基本理論進行了較為廣泛的研究。國家審計署的五年規(guī)劃明確提出,到2010年初步建立起適合中國國情的績效審計方法體系。目前,該方法體系的組成包括基本理論和審計實務兩個方面,涉及各行業(yè)和領域。金融領域是其中的一個分支,而該領域的績效審計實務研究較少。因此,選取具有代表性的國家助學貸款績效審計作為研究對象,對于找到金融領域績效審計的切入點,具有重要意義。 本文從探討國家助學貸款績效審計的理論基礎入手,根據國家助學貸款的具體情況,闡述了國家助學貸款績效審計的概念,通過與傳統(tǒng)審計比較,揭示其特點。在此基礎上,提煉出績效審計標準設立的原則,結合國家助學貸款的特點和對目前我國10所高校的國家助學貸款的調查分析,創(chuàng)新設計了一套國家助學貸款績效審計的評價指標與標準。并通過對指標與標準的運用考察了我國國家助學貸款的績效水平處于亟待改善的階段,并提出相應的建議。本文的實務研究不僅對國家助學貸款績效審計有指導意義,而且對于政策性貸款的績效審計也起到了一定的啟發(fā)作用。
[Abstract]:The concept of "performance audit" was introduced into China in the late 1980s. Since then, the definition, function, scope, method and procedure of performance audit have been extensively studied.The five-year plan of the National Audit Office clearly proposes to establish a performance audit method system suitable for China's national conditions by 2010.At present, the composition of this method system includes two aspects: basic theory and audit practice, involving various industries and fields.The financial field is one of the branches, but the performance audit practice research in this field is less.Therefore, it is of great significance to select the representative national student loan performance audit as the research object for finding the breakthrough point of financial performance audit.Starting with the theoretical basis of the performance audit of the national student loan, this paper expounds the concept of the performance audit of the national student loan according to the concrete situation of the national student loan, and reveals its characteristics by comparing with the traditional audit.On this basis, this paper abstracts the principles of establishing performance audit standard, combines the characteristics of national student loan and the investigation and analysis of the national student loan of 10 universities in our country at present.Innovative design of a set of national student loan performance audit evaluation indicators and standards.Through the use of indicators and standards, the performance level of national student loans in China is in the stage of urgent improvement, and the corresponding suggestions are put forward.The practical research in this paper is not only instructive to the performance audit of the national student loan, but also enlightening the performance audit of the policy loan.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 梁璐璐;國家助學貸款風險預警及防范機制建立研究[D];西南大學;2010年

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本文編號：1750722