本文選題：模糊綜合評(píng)價(jià) + 轉(zhuǎn)移支付�。� 參考：《東北林業(yè)大學(xué)》2008年碩士論文

【摘要】： 近年來,隨著我國(guó)公共財(cái)政改革步伐的加快,轉(zhuǎn)移支付日益受到重視,對(duì)轉(zhuǎn)移支付進(jìn)行審計(jì)也逐漸表現(xiàn)出重要性,通過轉(zhuǎn)移支付審計(jì)可以有效地揭示轉(zhuǎn)移支付資金使用效果,檢查轉(zhuǎn)移支付資金在推動(dòng)地方經(jīng)濟(jì)發(fā)展、社會(huì)效益等方面是否取得成效,從而有利于促進(jìn)各級(jí)政府加強(qiáng)對(duì)支出的控制,提高資金的使用價(jià)值,完善政府治理。然而我國(guó)轉(zhuǎn)移支付審計(jì)開展時(shí)間較短,審計(jì)實(shí)踐中面臨許多困難,存在一些問題,轉(zhuǎn)移支付審計(jì)如何深入,轉(zhuǎn)移支付審計(jì)的目標(biāo)定位、重點(diǎn)內(nèi)容的確定、方式方法的選擇、評(píng)價(jià)指標(biāo)的構(gòu)建等方面還缺少理論總結(jié)和系統(tǒng)認(rèn)識(shí)。因此本文通過對(duì)近年轉(zhuǎn)移支付審計(jì)成果的分析利用,對(duì)審計(jì)實(shí)踐進(jìn)行總結(jié)和提升,深入系統(tǒng)地進(jìn)行“基于AHP-模糊評(píng)價(jià)法的轉(zhuǎn)移支付審計(jì)研究”,具有重要的理論意義和現(xiàn)實(shí)意義。 本文從轉(zhuǎn)移支付資金審計(jì)視角出發(fā),在總結(jié)近年來轉(zhuǎn)移支付審計(jì)實(shí)踐的基礎(chǔ)上,應(yīng)用審計(jì)學(xué)、博弈論等理論,運(yùn)用實(shí)證分析、比較分析、因素分析、調(diào)查研究等方法,界定了我國(guó)轉(zhuǎn)移支付審計(jì)的內(nèi)涵、作用和主要內(nèi)容,對(duì)當(dāng)前轉(zhuǎn)移支付審計(jì)的目標(biāo)定位、總體原則、重點(diǎn)內(nèi)容和方式方法等進(jìn)行研究,深入系統(tǒng)的分析了我國(guó)開展轉(zhuǎn)移支付審計(jì)存在的制約因素,最后力圖以創(chuàng)新的戰(zhàn)略思維,構(gòu)建轉(zhuǎn)移支付審計(jì)的評(píng)價(jià)模式,用于指導(dǎo)審計(jì)實(shí)踐,以期提高轉(zhuǎn)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(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.65;F224

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相關(guān)期刊論文 前3條

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本文編號(hào)：1868449