中国农业发展银行青城市分行绩效审计改进研究

发布时间：2018-01-26 08:25

本文关键词： 绩效审计改进研究　出处：《兰州大学》2011年硕士论文　论文类型：学位论文

【摘要】：绩效审计是我国国家审计的发展方向和重要形式之一。《审计署2008年至2012年审计工作发展规划》明确指出：全面推进绩效审计,促进转变经济发展方式,提高财政资金和公共资源配置、使用、利用的经济性、效率性和效果性,促进建设资源节约型和环境友好型社会,推动建立健全政府绩效管理制度,促进提高政府绩效管理水平和建立健全政府部门责任追究制。绩效审计的目标是审计机关和审计人员依照国家法律的规定和人们认知的共同标准,运用统计分析、调查研究、结果分析等方法对被审计单位履行公共责任、管理、配置,利用经济与社会资源的经济性、效率性、效果性进行审查、分析、考量、评价,促进经济社会的全面、协调、持续、高效发展目标的实现。绩效审计的三个特性是经济性、效率性和效果性。本文根据作者从事审计工作的经验,运用绩效审计理论方法,对农发行青城市分行的绩效进行评价,并在此基础上,深入研究今后如何更好地开展农发行青城市分行的绩效审计,提出农发行青城市分行绩效审计改进的目标、原则和措施等建议,以更全面、客观的评价绩效,促进其不断完善制度,更好的发挥经济、社会职能作用。
[Abstract]:Performance audit is one of the development direction and one of the important forms of national audit in our country. The Development Plan of Audit Office from 2008 to 2012 clearly points out: promote the performance audit in an all-round way. To promote the transformation of economic development mode, improve the allocation of financial funds and public resources, use, use of the economy, efficiency and effectiveness, promote the construction of resource-saving and environment-friendly society. To promote the establishment and improvement of government performance management system, to improve the level of government performance management and to establish and improve the accountability system of government departments. The objective of performance audit is to perform public responsibility to the audited units by means of statistical analysis, investigation and research, and analysis of results, in accordance with the national laws and the common standards recognized by people. Management, allocation, use of economic and social resources economy, efficiency, effectiveness of the review, analysis, consideration, evaluation, to promote the economic and social comprehensive, coordinated and sustainable. The three characteristics of performance audit are economy, efficiency and effectiveness. Based on the author's experience in auditing, this paper uses the theory of performance audit to evaluate the performance of Qingcheng Branch of Agricultural Development Bank, and on this basis. In order to evaluate the performance more comprehensively and objectively, this paper deeply studies how to carry out the performance audit of Agricultural Development Bank Qingcheng City Branch in the future, and puts forward the goal, principles and measures to improve the performance audit of the Agricultural Development Bank Qingcheng City Branch in order to evaluate the performance more comprehensively and objectively. Promote its continuous improvement of the system, better play the role of economic and social functions.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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