發(fā)布時(shí)間：2018-04-26 20:03

  本文選題：績效審計(jì) + 評(píng)價(jià)標(biāo)準(zhǔn)　； 參考：《廈門大學(xué)》2008年碩士論文

【摘要】： 從世界各國績效審計(jì)發(fā)展的情況來看,政府績效審計(jì)作為政府審計(jì)的一個(gè)重要分支,在整個(gè)政府審計(jì)工作中所占的比例越來越大。我國審計(jì)署于2003年頒發(fā)了《審計(jì)署2003至2007年審計(jì)工作發(fā)展規(guī)劃》以及2006年審計(jì)法修訂都順應(yīng)了國際績效審計(jì)的潮流,但是目前世界各國的政府績效審計(jì)都面臨著評(píng)價(jià)難的問題�？冃徲�(jì)評(píng)價(jià),這既是績效審計(jì)的重點(diǎn),也是績效審計(jì)難點(diǎn),由于缺乏科學(xué)的評(píng)價(jià)標(biāo)準(zhǔn)和指標(biāo)體系,審計(jì)結(jié)論的可信性和權(quán)威性都不高,有時(shí)甚至無法評(píng)價(jià)、無法得出結(jié)論�！霸u(píng)價(jià)什么,就得到什么”,只有解決了評(píng)價(jià)難題,才能真正發(fā)揮政府績效審計(jì)的作用,才能促進(jìn)政府績效審計(jì)的快速發(fā)展。正是基于此出發(fā)點(diǎn),筆者對(duì)績效審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)和指標(biāo)問題進(jìn)行研究。 本文在第二、三、四章中,分別從理論層面、規(guī)范層面和實(shí)務(wù)層面對(duì)國內(nèi)外政府績效審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)和指標(biāo)進(jìn)行研究。第二章介紹了國內(nèi)外政府績效審計(jì)及評(píng)價(jià)標(biāo)準(zhǔn)和指標(biāo)理論研究,并對(duì)國內(nèi)外研究進(jìn)行評(píng)析;第三章在對(duì)國內(nèi)外政府績效審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)和指標(biāo)的相關(guān)規(guī)范進(jìn)行概述后,分析國內(nèi)外的規(guī)范差異及成因,在此基礎(chǔ)上筆者提出了幾點(diǎn)建議;第四章用實(shí)例具體說明評(píng)價(jià)標(biāo)準(zhǔn)在國內(nèi)外的應(yīng)用,總結(jié)評(píng)價(jià)標(biāo)準(zhǔn)在應(yīng)用中的特點(diǎn),并對(duì)我國評(píng)價(jià)標(biāo)準(zhǔn)應(yīng)用中存在問題進(jìn)行探討,之后比較分析國內(nèi)外績效審計(jì)在實(shí)務(wù)中的差異,提出建議;在前面分析的基礎(chǔ)上,筆者在第五章中將平衡計(jì)分卡應(yīng)用于構(gòu)建我國政府績效審計(jì)評(píng)價(jià)框架,從公眾層面、公共資源使用“3E”層面、內(nèi)部業(yè)務(wù)流程層面和學(xué)習(xí)與發(fā)展層面進(jìn)行構(gòu)建,同時(shí)指出了應(yīng)用平衡計(jì)分卡進(jìn)行評(píng)價(jià)可能存在的問題及相應(yīng)的解決對(duì)策。
[Abstract]:As an important branch of government audit, government performance audit accounts for more and more of the whole government audit work from the point of view of the development of performance audit in the world. The Audit Office of our country issued the Development Plan of Audit work from 2003 to 2007 in 2003 and the revision of Audit Law in 2006 all complied with the trend of international performance audit. However, at present, the government performance audit of all countries in the world is facing the problem of difficult evaluation. Performance audit evaluation, which is not only the focus of performance audit, but also the difficulty of performance audit. Due to the lack of scientific evaluation standard and index system, the credibility and authority of audit conclusions are not high, sometimes can not even be evaluated, can not draw conclusions. Only by solving the problem of evaluation can the government's performance audit really play its role and promote the rapid development of the government's performance audit. It is based on this starting point, the performance audit evaluation criteria and indicators are studied. In the second, third and fourth chapters, this paper studies the evaluation standards and indicators of government performance audit at home and abroad from the theoretical level, normative level and practical level. The second chapter introduces the domestic and foreign government performance audit and evaluation standards and indicators theoretical research, and analyzes the domestic and foreign research. Chapter three summarizes the relevant norms of the domestic and foreign government performance audit evaluation standards and indicators. Based on the analysis of the differences and causes of the norms at home and abroad, the author puts forward some suggestions. Chapter four illustrates the application of the evaluation standard at home and abroad with examples, and summarizes the characteristics of the evaluation standard in the application. The problems existing in the application of evaluation standards in China are discussed, and then the differences between domestic and foreign performance auditing in practice are compared and analyzed, and some suggestions are put forward. In the fifth chapter, the author applies the balanced Scorecard to construct the evaluation framework of Chinese government performance audit, from the public level, the public resource use "3e" level, the internal business process level and the learning and development level to construct. At the same time, this paper points out the possible problems and corresponding solutions to the evaluation by using balanced scorecard.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前6條

1 黃永金;項(xiàng)目預(yù)算審計(jì)中平衡計(jì)分卡的應(yīng)用研究[D];電子科技大學(xué);2011年

2 師修繁;我國政府績效審計(jì)方法與技術(shù)的研究[D];沈陽理工大學(xué);2011年

3 張練;我國政府績效審計(jì)中存在的問題及解決路徑分析[D];福建師范大學(xué);2011年

4 劉艷;我國地方政府開展績效審計(jì)的現(xiàn)狀及對(duì)策研究[D];內(nèi)蒙古大學(xué);2012年

5 崔英愛;政府績效審計(jì)立項(xiàng)標(biāo)準(zhǔn)研究[D];沈陽理工大學(xué);2012年

6 彭磊;基于平衡計(jì)分卡的財(cái)政扶貧資金績效審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建研究[D];貴州財(cái)經(jīng)大學(xué);2013年

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本文編號(hào)：1807456