【摘要】： 目前,我國績效審計(jì)的理論研究和實(shí)踐工作已經(jīng)起步,無論是對(duì)國外績效審計(jì)制度及案例的借鑒,還是對(duì)績效審計(jì)意義及目標(biāo)的討論,都成為許多審計(jì)學(xué)者和審計(jì)工作者關(guān)注的課題。但目前對(duì)績效審計(jì)的理論研究大多數(shù)仍停留在績效審計(jì)產(chǎn)生的背景、審計(jì)制度的探討等方面,對(duì)績效審計(jì)方法的研究還不多,對(duì)績效審計(jì)實(shí)踐的指導(dǎo)作用還不是很突出。探討有效可行的績效審計(jì)方法是審計(jì)領(lǐng)域的一個(gè)重要課題。 績效審計(jì)主要是對(duì)被審計(jì)單位經(jīng)營管理活動(dòng)的經(jīng)濟(jì)性、效率性和效果性的審計(jì),其中對(duì)效率性的審計(jì)無疑是審計(jì)工作的一個(gè)重點(diǎn)。本文從定量的角度切入,對(duì)績效審計(jì)中效率性審計(jì)方法進(jìn)行探討,以期進(jìn)一步推動(dòng)績效審計(jì)理論研究和實(shí)踐工作的開展。本文針對(duì)當(dāng)前我國效率性審計(jì)方法的缺陷,將數(shù)據(jù)包絡(luò)分析方法(DEA)應(yīng)用于績效審計(jì)實(shí)務(wù),構(gòu)建了基于DEA的效率性審計(jì)框架流程。 同時(shí),將基于DEA的效率性審計(jì)框架流程在實(shí)例審計(jì)中進(jìn)行了運(yùn)用——分別針對(duì)上市公司國電南自2006年的經(jīng)營管理活動(dòng)和2005年國內(nèi)師范類高校RD活動(dòng),進(jìn)行了基于DEA的效率性審計(jì)工作。在審計(jì)過程中,通過建立DEA模型分析被審計(jì)對(duì)象DEA有效性,根據(jù)DEA分析的結(jié)果對(duì)被審計(jì)對(duì)象的效率性進(jìn)行評(píng)價(jià),并給出被審計(jì)對(duì)象改進(jìn)的目標(biāo)和方向。 本文包括六個(gè)章節(jié):第一章節(jié),提出研究背景,指出績效審計(jì)方法研究的意義,分析國內(nèi)外績效審計(jì)方法研究現(xiàn)狀。 第二章節(jié),對(duì)績效審計(jì)的相關(guān)理論進(jìn)行探討。 第三章節(jié),分析目前我國績效審計(jì)中效率性審計(jì)方法的局限性及引入DEA的動(dòng)因,并建立基于DEA的效率性審計(jì)框架流程。 第四章節(jié),探討企業(yè)的績效審計(jì),將基于DEA的效率性審計(jì)框架運(yùn)用于企業(yè)績效審計(jì)中,對(duì)國電南京自動(dòng)化股份有限公司2006年的經(jīng)營管理活動(dòng)的效率性進(jìn)行審計(jì)。 第五章節(jié),著眼于政府績效審計(jì),探討DEA與政府績效審計(jì)的契合性,并進(jìn)行案例研究。 第六章節(jié),總結(jié)全文。
[Abstract]:At present, the theoretical research and practical work of performance audit in our country has already started, whether it is the reference of foreign performance audit system and cases, or the discussion of the significance and goal of performance audit. It has become a topic that many auditors and auditors pay close attention to. However, most of the theoretical research on performance audit is still in the background of the performance audit, audit system and other aspects, the research on the performance audit methods is not enough, and the guiding role of performance audit practice is not very prominent. It is an important subject in the field of audit to explore effective and feasible performance audit methods. Performance audit is mainly about the economy, efficiency and effect of the business and management activities of the audited units, among which the audit of efficiency is undoubtedly an important part of the audit work. From the perspective of quantitative analysis, this paper probes into the efficiency audit method in performance audit, in order to further promote the theoretical research and practice of performance audit. Aiming at the defects of the efficiency audit method in China, this paper applies the data Envelopment Analysis (DEA) method to the practice of performance audit, and constructs an efficiency audit framework based on DEA. At the same time, the efficiency audit framework based on DEA is applied in the example audit, which aims at the management activities of the listed company Guodian Nanan since 2006 and the R D activity of the normal universities in China in 2005. The efficiency audit based on DEA is carried out. In the process of audit, the DEA validity of audited object is analyzed by establishing DEA model, the efficiency of audited object is evaluated according to the result of DEA analysis, and the improvement goal and direction of audited object are given. This paper includes six chapters: the first chapter puts forward the research background, points out the significance of the research on performance audit methods, and analyzes the current research situation of performance audit methods at home and abroad. The second chapter discusses the theory of performance audit. The third chapter analyzes the limitation of efficiency audit method and the motivation of introducing DEA in performance audit in our country, and establishes the efficiency audit frame flow based on DEA. The fourth chapter discusses the performance audit of enterprises and applies the efficiency audit framework based on DEA to audit the efficiency of the operation and management activities of Nanjing Automation Co., Ltd. in 2006. The fifth chapter focuses on the government performance audit, discusses the compatibility between DEA and government performance audit, and carries on the case study. Chapter VI, summing up the full text.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 于良;政府績效審計(jì)報(bào)告研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

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本文編號(hào)：2122027