政府绩效审计报告研究

发布时间：2018-01-07 17:17

本文关键词：政府绩效审计报告研究　出处：《山东经济学院》2010年硕士论文　论文类型：学位论文

【摘要】： 面对日益复杂的经济环境和层出不穷的社会问题,政府绩效审计报告迎来了前所未有的机遇与挑战。在充满期望的时代中,政府绩效审计报告作为社会监督中重要的一环,应满足社会要求,利用自身有利的知识体系,发挥政府绩效审计作用,为实现社会监督而努力。在国外,政府绩效审计报告已日趋成熟。而我国虽然已经开始实行政府绩效审计报告,但审计报告应包含哪些内容,如何提高政府绩效审计报告的质量,如何及时公布政府绩效审计报告等方面还存在问题。虽然审计署出台了政府绩效审计报告指南,从一定程度上规范了政府绩效审计报告,但总体来看这些文件的规定过于原则化,不易操作,这在很大程度上阻碍了我国政府绩效审计报告工作的发展。本文采用规范研究、问卷调查和案例分析相结合的方法,从理论和实务两个角度详细探讨政府绩效审计报告。论文由四部分组成:首先,梳理了政府绩效审计报告的发展沿革,理清了政府绩效审计报告的概念,搭建了一个比较完整的理论框架;其次,从国外政府绩效审计报告规范入手,分别对美国、英国以及世界审计组织的相关规定进行比较,寻找它们的优点;再次,立足于我国政府绩效审计报告的规范,通过案例分析和问卷调查,找寻我国政府绩效审计报告的不足;最后,针对存在的问题,提出相应的改进意见和保障措施,进一步完善我国政府绩效审计报告。本文的主要创新点有:第一,理论研究的视角独特,本文从报告内容、报告质量、报告公布等理论构成要素入手,理清我国政府绩效审计报告现存的问题,在此基础上提出政府绩效审计报告改进意见;第二,在比较不同国家及国际组织政府绩效审计报告规范的基础上,采用调查问卷和案例分析等方法,搜集我国政府绩效审计报告状况的一手资料,以完善我国政府绩效审计报告。
[Abstract]:In the face of increasingly complex economic environment and endless social problems, the government performance audit report has ushered in unprecedented opportunities and challenges. As an important part of social supervision, the government performance audit report should meet the social requirements, make use of its own beneficial knowledge system, give play to the role of government performance audit, and make great efforts to realize social supervision. In foreign countries, the government performance audit report has become more and more mature. Although our country has begun to implement the government performance audit report, but what content should be included in the audit report and how to improve the quality of the government performance audit report. There are still some problems in how to publish the government performance audit report in time. Although the Audit Office issued the guide of the government performance audit report, to a certain extent, it standardized the government performance audit report. But on the whole, the regulations of these documents are too principled and difficult to operate, which to a great extent hinders the development of the performance audit report of our government. This paper adopts the method of normative research, questionnaire survey and case analysis to discuss the government performance audit report in detail from two angles of theory and practice. The thesis is composed of four parts: first of all. Combing the development and evolution of the government performance audit report, clarifying the concept of the government performance audit report, setting up a relatively complete theoretical framework; Secondly, from the foreign government performance audit report norms, respectively, the United States, Britain and the world audit organizations are compared to find their advantages; Thirdly, based on the norms of our government performance audit report, through case analysis and questionnaire survey, to find out the deficiencies of our government performance audit report; Finally, in view of the existing problems, put forward the corresponding improvement suggestions and safeguards, further improve our government performance audit report. The main innovations of this paper are as follows: first, the perspective of theoretical research is unique, this paper from the report content, report quality, report publication and other theoretical elements to clear up the existing problems of our government performance audit report. On the basis of this, the paper puts forward some suggestions on how to improve the government performance audit report. Second, on the basis of comparing the norms of government performance audit reports in different countries and international organizations, we collect first-hand information on the status of government performance audit reports by means of questionnaire and case analysis. In order to improve our government performance audit report.
【学位授予单位】：山东经济学院
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6

【引证文献】