政府绩效审计理论与实务研究

发布时间：2018-06-03 18:34

本文选题：绩效审计 + 审计方法　；参考：《东北林业大学》2005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。以此可以看出,我国政府绩效审计在近几年会得到较快发展。但我国当前的政府绩效审计理论研究明显滞后于实践的发展,突出表现在:理论研究及研究成果缺乏系统性;对方法、手段、目的等实务问题研究不足;研究方向多针对企业效益审计,对政府部门的绩效审计研究较少等等。针对这些问题,本文在深入分析政府绩效审计产生的历史背景及根本原因的基础之上,借鉴绩效审计先进国家的理论研究成果和实践经验,结合当前我国开展绩效审计所面临的实际情况,提出适用于我国目前审计环境的绩效审计基本理论,并在理论的指导下,尝试探讨我国当前开展绩效审计亟待解决的几个实务问题:即绩效审计方法问题、绩效审计风险的控制问题和绩效审计标准的建立及选用等问题。经过研究,本文在理论部分总结和归纳了国内外不同学者对绩效审计进行研究的成果,确定了我国政府绩效审计主体和客体的范围,并分别讨论和分析了政府绩效审计的目的、职能和内容等问题。在实务部分,本文依据绩效审计的特点,对政府绩效审计的程序重新进行了划分,提出了绩效审计中常用的一些方法,构建了绩效审计风险控制体系,确定了政府绩效审计标准建立和选用的原则。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, many government audit departments in the world actively carry out this form of audit. At present, performance audit has become the focus and main work content of many governments. 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 theoretical research of government performance audit in our country lags behind the development of practice, which is manifested in the following aspects: the lack of systematization of theoretical research and research results, the lack of research on practical issues such as methods, means, purposes, etc. The research direction is mostly aimed at the enterprise benefit audit, and the research on the performance audit of the government department is less and so on. Aiming at these problems, based on the deep analysis of the historical background and the root causes of the government performance audit, this paper draws lessons from the theoretical research results and practical experience of the advanced countries. According to the actual situation of the performance audit in our country, this paper puts forward the basic theory of performance audit which is suitable for the current audit environment of our country, and under the guidance of the theory, This paper attempts to discuss several practical problems that need to be solved urgently in the current performance audit in China, such as performance audit method, risk control of performance audit, establishment and selection of performance audit standards, and so on. After the research, this paper summarizes and summarizes the research results of different scholars at home and abroad, determines the scope of the subject and object of the government performance audit, and discusses and analyzes the purpose of the government performance audit respectively. Issues of function and content In the practical part, according to the characteristics of performance audit, this paper redivides the procedure of government performance audit, puts forward some methods commonly used in performance audit, and constructs the risk control system of performance audit. The establishment and selection principles of government performance auditing standards are determined. 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】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44

【引证文献】