行政管理成本审计的若干探讨

发布时间：2018-03-23 16:28

本文选题：行政管理　切入点：成本审计　出处：《华中师范大学》2000年硕士论文

【摘要】： 我国传统审计认为：对行政管理机关监督的内容主要是真实性、合法性，而不涉及效益性问题。本文以国家授予审计机关的基本职能为前提，结合新中国审计实践，对行政管理机关的监督提出了重视管理成本审计的思路。即在开展行政机关财政财务收支的审计活动中，从行政管理支出的成本效益、成本效果的角度，评价其资源合理配置及合理消耗的程度，，借以促进管理成本的节约，树立廉洁高效的政府形象。其内容主要探讨了行政管理成本审计的意义及作用、审计的目标及特点、审计的对象及内容、审计的方法及手段、审计的评价体系及方法。所阐述的问题当属 21世纪审计工作的新课题。
[Abstract]:The traditional Audit of our country thinks: to the Administration Orgnaization. The content of supervision is mainly authenticity, legitimacy, and not. In this paper, the auditing machine is awarded by the state. On the premise of the basic functions of Guan, combined with the auditing practice in New China. Put emphasis on the supervision of administrative organs. The idea of managing cost audit. That is, to carry out the financial affairs of administrative organs. In the audit activities of the government financial revenue and expenditure, the administrative management should pay for the expenditure. The cost benefit, the cost effect angle, the evaluation of its. The rational allocation of resources and the extent to which they are consumed in such a way as to promote. Save management cost and set up a clean and efficient government. Image. Its content mainly discusses the administrative management cost audit. Significance and function of audit, objectives and characteristics of audit, audit. Object and content of audit, methods and means of audit, audit. Evaluation systems and methods of the. The new task of auditing in the 21 st century.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2000
【分类号】：F239.0

【引证文献】