我国政府绩效审计应用研究

发布时间：2018-04-18 14:38

本文选题：政府绩效审计 + 经济性　；参考：《东北财经大学》2006年硕士论文

【摘要】： 政府绩效审计是政府审计发展的历史必然，是政府受托经济责任发展到一定阶段的必然结果。由于绩效审计反映了时代的要求，世界上许多国家的政府审计部门都积极开展这一审计形式，绩效审计目前已成为许多国家政府审计关注的焦点和主要工作内容。而我国政府审计机关以往的工作都是以财务审计为中心的，仅在一些审计项目中涉及到绩效审计的部分内容。近年来，我国政府审计机关也开始重视绩效审计，国家审计署提出：要积极开展绩效审计，逐年加大绩效审计分量，争取到2007年，投入绩效审计的力量占整个政府审计力量的一半左右。由此可以看出，我国政府绩效审计在近几年会得到较快发展。但我国目前的政府绩效审计理论和实践研究都大大不足，，针对这种状况，本文首先提出了我国政府绩效审计的含义、主体和客体、目标以及政府绩效审计和财务审计的区别等基本理论问题，然后通过比较国内外政府绩效审计的发展情况不同，进一步分析了影响政府绩效审计的发展状况的因素，即政治环境、经济环境、法律环境、科技环境、社会环境和文化教育环境。结合我国的具体审计环境，通过借鉴国外的先进经验，本文重点探讨了如何建立一套适合我国的具体可行的政府绩效审计体系，包括政府绩效审计程序、审计指标评价体系和审计方法。当然这种体系的建立，必须辅以相应的配套措施。最后本文通过“某市审计局2003年对政府投资污水处理厂建设项目进行的绩效审计”这一案例的实施来演示了政府绩效审计的具体应用。政府绩效审计的理论研究和实务探索是一项艰巨的任务，需要社会各界的支持和参与，本文只是尽自己所能对政府绩效审计的某些问题加以分析和研究，并提出自己的观点，希望对我国政府绩效审计的开展提供一定的帮助。
[Abstract]:Government performance audit is the historical necessity of the development of government audit and the inevitable result of the development of government entrusted economic responsibility to a certain stage.As the performance audit reflects the requirements of the times, the government audit departments in many countries in the world actively carry out this form of audit. Performance audit has become the focus and the main work content of the government audit in many countries.However, the previous work of our government audit institutions is centered on financial audit, only some of the contents of performance audit are involved in some audit projects.In recent years, our government audit institutions have also begun to attach importance to performance audit. The National Audit Office has proposed: to actively carry out performance audit, increase the proportion of performance audit year by year, and strive for the year 2007,The power of investment performance audit accounts for about half of the whole government audit power.From this we can see that the performance audit of our government will develop rapidly in recent years.However, the current theory and practice of government performance audit in China are far from enough. In view of this situation, this paper first puts forward the meaning, subject and object of government performance audit.The objective and the difference between government performance audit and financial audit are discussed. Then, by comparing the development of government performance audit at home and abroad, the paper further analyzes the factors that affect the development of government performance audit.That is, political environment, economic environment, legal environment, scientific and technological environment, social environment and cultural and educational environment.Based on the specific audit environment of our country and the advanced experience of foreign countries, this paper focuses on how to establish a set of concrete and feasible government performance audit system, including the government performance audit procedure, which is suitable for our country.Audit index evaluation system and audit method.Of course, the establishment of this system, must be accompanied by corresponding supporting measures.Finally, this paper demonstrates the concrete application of government performance audit through the implementation of the case of "the performance audit of the construction project of government invested sewage treatment plant in 2003 by the audit bureau of a certain city".The theoretical research and practical exploration of government performance audit is a difficult task, which needs the support and participation of all walks of life. This paper only tries its best to analyze and study some problems of government performance audit, and put forward its own views.Hope to provide some help to the development of our government performance audit.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】