發(fā)布時間：2018-05-10 07:43

  本文選題：模糊綜合評價 + 轉移支付��； 參考：《東北林業(yè)大學》2008年碩士論文

【摘要】： 近年來,隨著我國公共財政改革步伐的加快,轉移支付日益受到重視,對轉移支付進行審計也逐漸表現(xiàn)出重要性,通過轉移支付審計可以有效地揭示轉移支付資金使用效果,檢查轉移支付資金在推動地方經濟發(fā)展、社會效益等方面是否取得成效,從而有利于促進各級政府加強對支出的控制,提高資金的使用價值,完善政府治理。然而我國轉移支付審計開展時間較短,審計實踐中面臨許多困難,存在一些問題,轉移支付審計如何深入,轉移支付審計的目標定位、重點內容的確定、方式方法的選擇、評價指標的構建等方面還缺少理論總結和系統(tǒng)認識。因此本文通過對近年轉移支付審計成果的分析利用,對審計實踐進行總結和提升,深入系統(tǒng)地進行“基于AHP-模糊評價法的轉移支付審計研究”,具有重要的理論意義和現(xiàn)實意義。 本文從轉移支付資金審計視角出發(fā),在總結近年來轉移支付審計實踐的基礎上,應用審計學、博弈論等理論,運用實證分析、比較分析、因素分析、調查研究等方法,界定了我國轉移支付審計的內涵、作用和主要內容,對當前轉移支付審計的目標定位、總體原則、重點內容和方式方法等進行研究,深入系統(tǒng)的分析了我國開展轉移支付審計存在的制約因素,最后力圖以創(chuàng)新的戰(zhàn)略思維,構建轉移支付審計的評價模式,用于指導審計實踐,以期提高轉移支付資金的整體效益。
[Abstract]:In recent years, with the rapid pace of public finance reform in China, transfer payment has been paid more and more attention, and the audit of transfer payment is becoming more and more important. The transfer payment audit can effectively reveal the effect of the use of the transfer payment, and check whether the transfer payment is to promote the local economic development and social benefits. It is beneficial to promote the government at all levels to strengthen the control of expenditure, improve the use value of funds and improve government governance. However, China's transfer payment audit has a short time, there are many difficulties in the audit practice, there are some problems, the transfer payment audit, such as the depth, the target orientation of the transfer payment audit, the key content. There is no theoretical summary and systematic understanding of the determination, the choice of method and method, the construction of evaluation index and so on. Therefore, through the analysis and utilization of the results of the transfer payment audit in recent years, the audit practice is summarized and promoted, and the "Research on the transfer payment audit based on the AHP- fuzzy evaluation method" is systematically carried out. Theoretical and practical significance.
From the perspective of transfer payment audit, this paper, on the basis of summarizing the practice of transfer payment audit in recent years, applies the theory of auditing, game theory, and other methods, such as empirical analysis, comparative analysis, factor analysis, investigation and research, and defines the connotation, function and main contents of the transfer payment audit in China, and the current transfer payment audit. The objective orientation, the general principle, the key content and the method and method are studied. The restrictive factors of the transfer payment audit in China are systematically analyzed. Finally, the evaluation model of the transfer payment audit is constructed with the innovative strategic thinking to guide the audit practice, so as to improve the overall benefit of the transfer payment.

【學位授予單位】：東北林業(yè)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.65;F224

【參考文獻】

相關期刊論文 前3條

1 寇鐵軍;完善我國政府間轉移支付制度的若干思考[J];財貿經濟;2004年05期

2 蘇明 ,趙云旗 ,秦鳳翔 ,王恩奉;完善地方轉移支付制度研究[J];財政研究;2002年02期

3 賈康,白景明;中國地方財政體制安排的基本思路[J];財政研究;2003年08期

，

本文編號：1868449