【摘要】： 隨著政府績效審計的不斷深入開展,探討和規(guī)范政府績效審計方法的工作越來越受到重視。政府績效審計方法是決定一個審計項目是否成功的關鍵。政府績效審計是以一種不重復方式進行的獨立檢查,與傳統(tǒng)的財務審計相比,政府績效審計涉及的范圍更加廣泛,需要更多的分析和判斷。因此,除了常規(guī)的財務審計方法,政府績效審計還需要一些獨特的方法。英國是世界上開展政府績效審計較早的國家之一,經(jīng)過多年的實踐探索,形成了許多行之有效的政府績效審計方法,統(tǒng)計分析方法就是其中的一種重要方法。 本文首先介紹了統(tǒng)計分析方法以及英國政府績效審計的一般問題,然后,重點分析了統(tǒng)計分析方法在英國政府績效審計中的應用價值,最后,在分析我國政府績效審計方法現(xiàn)狀的基礎上,總結(jié)了英國政府績效審計中統(tǒng)計分析方法的運用對我國的啟示。通過研究統(tǒng)計分析方法在英國政府績效審計中應用的成功經(jīng)驗,可以為我國政府績效審計工作的發(fā)展提供一定的借鑒和參考。
[Abstract]:With the development of government performance audit, more and more attention has been paid to the discussion and standardization of government performance audit methods. The method of government performance audit is the key to the success of an audit project. Government performance audit is an independent check which is carried out in a non-repetitive way. Compared with the traditional financial audit, government performance audit involves more extensive scope and needs more analysis and judgment. Therefore, in addition to the conventional financial audit methods, government performance audit also needs some unique methods. Britain is one of the countries that carried out the government performance audit earlier in the world. After many years of practice and exploration, many effective government performance audit methods have been formed, among which the statistical analysis method is one of the important methods. This paper first introduces the statistical analysis method and the general problems of the British government performance audit, then, analyzes the application value of the statistical analysis method in the British government performance audit. On the basis of analyzing the present situation of Chinese government performance audit methods, this paper summarizes the enlightenment to our country from the use of statistical analysis methods in British government performance audit. By studying the successful experience of the application of the statistical analysis method in the British government performance audit, we can provide some reference and reference for the development of the government performance audit in our country.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.561

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