政府公共支出效益審計體系構(gòu)建
發(fā)布時間：2019-06-26 19:09
【摘要】： 伴隨著我國政府公共支出改革步伐的加快和社會公眾意識的提高，政府公共支出的效益被日益關(guān)注，傳統(tǒng)的合規(guī)性審計已經(jīng)不能適應(yīng)我國經(jīng)濟的發(fā)展和社會公眾的要求。但由于長期以來形成的思維慣性和審計制度建設(shè)方面的不足，使得我國政府公共支出效益審計缺乏一個比較系統(tǒng)的、具有一定操作性的體系，國家審計面臨著發(fā)展的瓶頸。據(jù)此，本文通過闡述在我國開展政府公共支出效益審計的必要性和可行性，結(jié)合國外政府公共支出效益審計的經(jīng)驗和我國的效益審計實踐，，提出了構(gòu)建政府公共支出效益審計體系的目標及原則，強調(diào)指出要對政府公共支出的效益進行全過程的審計與全方位的評價，創(chuàng)造性地提出了對審計項目要實行全面的質(zhì)量控制，并從審計目標、審計內(nèi)容、審計程序、審計方法及評價指標和評價標準等方面構(gòu)建出我國政府公共支出效益審計體系，以期對我國的政府公共支出效益審計起到一定的引導(dǎo)與推動作用。
[Abstract]:With the acceleration of the reform of government public expenditure and the improvement of public awareness, the benefits of government public expenditure have been paid more and more attention. The traditional compliance audit has been unable to meet the requirements of China's economic development and the public. However, due to the long-term thinking inertia and the lack of audit system construction, the audit of government public expenditure benefits in our country lacks a more systematic and operational system, and the national audit is facing the bottleneck of development. Based on this, by expounding the necessity and feasibility of carrying out the benefit audit of government public expenditure in our country, combined with the experience of foreign government public expenditure benefit audit and the practice of benefit audit in our country, this paper puts forward the objectives and principles of constructing the benefit audit system of government public expenditure, and emphasizes that the whole process audit and omni-directional evaluation of the benefit of government public expenditure should be carried out. This paper creatively puts forward that the audit project should be controlled by comprehensive quality, and constructs the audit system of government public expenditure benefit in our country from the aspects of audit goal, audit content, audit procedure, audit method, evaluation index and evaluation standard, so as to play a certain guiding and promoting role in the audit of government public expenditure benefit in our country.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6
本文編號：2506418
[Abstract]:With the acceleration of the reform of government public expenditure and the improvement of public awareness, the benefits of government public expenditure have been paid more and more attention. The traditional compliance audit has been unable to meet the requirements of China's economic development and the public. However, due to the long-term thinking inertia and the lack of audit system construction, the audit of government public expenditure benefits in our country lacks a more systematic and operational system, and the national audit is facing the bottleneck of development. Based on this, by expounding the necessity and feasibility of carrying out the benefit audit of government public expenditure in our country, combined with the experience of foreign government public expenditure benefit audit and the practice of benefit audit in our country, this paper puts forward the objectives and principles of constructing the benefit audit system of government public expenditure, and emphasizes that the whole process audit and omni-directional evaluation of the benefit of government public expenditure should be carried out. This paper creatively puts forward that the audit project should be controlled by comprehensive quality, and constructs the audit system of government public expenditure benefit in our country from the aspects of audit goal, audit content, audit procedure, audit method, evaluation index and evaluation standard, so as to play a certain guiding and promoting role in the audit of government public expenditure benefit in our country.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6
【參考文獻】
相關(guān)期刊論文 前1條
1 廣西審計廳科研所、廣西財經(jīng)學(xué)院研究所聯(lián)合課題組;中國效益審計的評價指標體系[J];廣西經(jīng)濟管理干部學(xué)院學(xué)報;2004年04期
本文編號：2506418
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