政府绩效审计中国模式的构建研究
发布时间：2019-02-15 10:22
【摘要】：政府绩效审计兴起于二十世纪40年代,它代表了现代审计的发展方向,是审计发展史上的一座里程碑。它进一步扩展和深化了经济责任的内涵,使政府审计开始进入以绩效审计为中心,绩效审计与财务审计并存的现代审计发展阶段。目前它己经成为许多国家政府审计关注的焦点和主要的工作内容。然而我国目前尚未全面地开展政府绩效审计,本文研究的目的正是想借鉴西方各国开展政府绩效审计的成功经验、方法和技术,结合我国当前国情和未来发展趋势,积极推动我国政府审计由目前的财务审计向绩效审计的转变。 本文初浅的提出笔者对我国政府绩效审计含义的理解,并与我国的经济效益审、财务审计和管理审计等审计形式作了对比,指出政府绩效审计是一种新型的现代审计。本文还对国外开展绩效审计的现状进行分析,并总结出国外经验对我国开展政府绩效审计工作的启示。除此以外,笔者尝试从政府绩效审计的主体、目标、范围、方式、程序和评价标准六个方面构建政府绩效审计的中国模式。最后对我国政府绩效审计的发展前景作了展望。 希望本文的探讨能起到抛砖引玉的作用,为我国的政府绩效审计的理论与实务探索尽自己的微薄之力。
[Abstract]:Government performance audit emerged in 1940s. It represents the development direction of modern audit and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility and makes the government audit begin to enter the modern stage of auditing which is centered on performance audit and co-exists with financial audit. At present, it has become the focus and main work content of many governments. However, at present, our country has not carried out the government performance audit in an all-round way. The purpose of this paper is to learn from the successful experience, methods and techniques of the government performance audit in western countries, and to combine the current situation and the future development trend of our country. Actively promote the change of government audit from current financial audit to performance audit. This paper puts forward the author's understanding of the meaning of government performance audit in our country, and compares it with the auditing forms of economic benefit audit, financial audit and management audit, and points out that government performance audit is a new type of modern audit. This paper also analyzes the current situation of foreign performance audit, and summarizes the enlightenment of foreign experience to the government performance audit in China. In addition, the author tries to construct the Chinese model of government performance audit from six aspects: the subject, the objective, the scope, the way, the procedure and the evaluation standard. Finally, the prospect of government performance audit is prospected. It is hoped that the discussion in this paper can serve as an inspiration for the theoretical and practical exploration of the government performance audit in our country.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6
本文编号：2423240
[Abstract]:Government performance audit emerged in 1940s. It represents the development direction of modern audit and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility and makes the government audit begin to enter the modern stage of auditing which is centered on performance audit and co-exists with financial audit. At present, it has become the focus and main work content of many governments. However, at present, our country has not carried out the government performance audit in an all-round way. The purpose of this paper is to learn from the successful experience, methods and techniques of the government performance audit in western countries, and to combine the current situation and the future development trend of our country. Actively promote the change of government audit from current financial audit to performance audit. This paper puts forward the author's understanding of the meaning of government performance audit in our country, and compares it with the auditing forms of economic benefit audit, financial audit and management audit, and points out that government performance audit is a new type of modern audit. This paper also analyzes the current situation of foreign performance audit, and summarizes the enlightenment of foreign experience to the government performance audit in China. In addition, the author tries to construct the Chinese model of government performance audit from six aspects: the subject, the objective, the scope, the way, the procedure and the evaluation standard. Finally, the prospect of government performance audit is prospected. It is hoped that the discussion in this paper can serve as an inspiration for the theoretical and practical exploration of the government performance audit in our country.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6
【引证文献】
相关硕士学位论文 前2条
1 邢文龙;我国农村公共投资项目绩效审计理论与实践[D];山东农业大学;2011年
2 白静波;基于科学发展观的政府绩效审计完善研究[D];山东大学;2008年
，本文编号：2423240
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