中外绩效审计制度比较研究

发布时间：2018-06-20 20:36

本文选题：绩效审计 + 我国绩效审计制度　；参考：《东南大学》2006年硕士论文

【摘要】：自1991年的全国审计工作会议上，审计署提出：“既要继续进行财务审计，又要逐步向检查有关内部控制制度和‘绩效审计’方面延伸”，到2002年1月15日，李金华审计长在全国审计工作会议上强调指出：“‘绩效审计’是世界发达国家审计机关的重要任务，加入WTO以后，我国经济与世界经济的一体化增强，审计机关之间相互交流与合作增多，有更多的相通之处需要我们相互借鉴。我们要抓住机遇，积极在效益审计方面进行探索”，绩效审计在我国已经日益受到重视并逐步开展起来。到目前为止，我国的审计机关也开展过了一定的绩效审计，但是，从发展的情况来看，我国绩效审计的发展受到了重重的障碍，分析其原因，从根本上说，是因为我国的绩效审计制度还存在着一些问题，因此，本文从我国的绩效审计制度入手，对比其他国家的先进经验，找出我国绩效审计制度中存在的问题，查明原因并结合我国实际提出一些可行性的对策。本文的第二部分从大的前提“绩效审计”开始，首先探讨一下有关绩效审计的相关内容和相关定义的界定；第三部分开始进入了正题，作者选取了美国、英国及日本的绩效审计制度，在该部分的最后介绍我国的绩效审计制度；第四部分是本文的中心环节，把国外一些国家与我国的绩效审计制度进行对比，分析我国绩效审计制度中存在的问题；第五部分是本文的重点，对我国绩效审计制度中存在的问题从多方面提出切实可行的对策，第六部分提出相关研究今后发展的方向和重点，，分析了本文研究的不足以及对后继研究的建议。绩效审计目前正成为一股风靡全球的浪潮，成为现代国家审计发展的不可逆转的大趋势。它引起的最重大的变革，将不仅是审计范围的根本变动，而且是推动整个世界国家审计向深度的空前发展，我相信，我国的绩效审计制度在不断地改进之后，一定会使我国的绩效审计向着更高层次方向发展。
[Abstract]:Since the National Audit Conference in 1991, the Audit Office has proposed that "both the continuation of the financial audit and the gradual extension to the inspection of the internal control system and the 'performance audit'", as of 15 January 2002, The Auditor-General of Li Jinhua emphatically pointed out at the national audit work conference that "performance audit" is an important task of the audit institutions of developed countries in the world. After China's entry into the WTO, the integration of China's economy and the world economy is strengthened. There are more exchanges and cooperation between audit institutions, so we need to learn from each other. We should seize the opportunity and actively explore the efficiency audit ", the performance audit has been paid more and more attention and gradually developed in our country. Up to now, the audit institutions of our country have also carried out certain performance audit. However, from the point of view of the development, the development of the performance audit in our country has been hampered by many obstacles. Because there are still some problems in the performance audit system of our country, this paper starts with the performance audit system of our country, compares the advanced experience of other countries, and finds out the problems existing in the performance audit system of our country. To find out the reasons and put forward some feasible countermeasures combined with the reality of our country. The second part of this paper begins with the premise of "performance audit", first discusses the related content and definition of the performance audit, the third part begins to enter the topic, the author selects the United States, At the end of this part, the performance audit system of our country is introduced. The fourth part is the central link of this paper, which compares the performance audit system of some foreign countries with that of our country. The fifth part is the focal point of this paper, and puts forward some feasible countermeasures to the problems existing in the performance audit system of our country from many aspects. The sixth part puts forward the direction and emphasis of the related research in the future, and analyzes the deficiency of this study and the suggestions for the subsequent research. Performance audit is becoming a wave of popularity all over the world and an irreversible trend in the development of modern national audit. The most important change it causes will be not only a fundamental change in the scope of audit, but also an unprecedented development in the depth of the audit of the whole world. I believe that the performance audit system of our country has been continuously improved. Will certainly make our country's performance audit to the higher level direction development.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】