我国开展效益审计的对策研究
发布时间：2019-03-13 17:45
【摘要】：效益审计是我国审计理论界和实务界当前广泛关注的问题。西方发达国家在20世纪40年代后，国家审计就开始进入了以效益审计为中心，效益审计与财务审计并存的现代审计发展阶段。近几年来，，随着我国社会主义市场经济体制的完善和社会经济秩序的好转，审计工作的重心必然要从真实、合法性审计转移到效益审计上来，效益审计是现代审计的核心内容，也是审计事业谋求自身发展的重要途径。因此，准确理解和把握我国效益审计的定位，全面了解我国审计机关开展效益审计的现状，找出存在的困难和问题，如何有效地开展效益审计是国家审计需要研究的重要课题。 本文主要对国外效益审计历史的回顾、效益审计发展引起审计的重大变化、效益审计的涵义、效益审计目标和范围、效益审计的基本经验、我国效益审计实践的三个阶段、我国效益审计的特点、我国效益审计的初步成效以及我国效益审计存在的问题，包括：法律、体制、程序、目标、方法、评价标准等方面存在的问题进行了阐述，同时针对存在的问题提出了宏观效益审计范围和重点、微观效益审计范围和重点、加强效益审计立法、加强效益审计人才培训、加强与完善效益审计体系建设、规范效益审计程序、明确效益审计目标、加强效益审计方法的研究工作、制定与完善效益审计的标准等一些对策。
[Abstract]:Benefit audit is a widespread concern of audit theory and practice in our country. After the 1940s, the western developed countries began to enter the modern audit development stage, which centered on the benefit audit and co-existed the benefit audit and the financial audit. In recent years, with the perfection of the socialist market economy system and the improvement of the social and economic order, the focus of audit work must be transferred from real, legitimate audit to benefit audit. Benefit audit is the core content of modern audit. It is also an important way for auditing to seek its own development. Therefore, it is an important subject for the national audit to understand and grasp the orientation of the benefit audit of our country, understand the present situation of the efficiency audit of the audit institution of our country, find out the existing difficulties and problems, and how to carry out the benefit audit effectively. This article mainly reviews the history of benefit audit abroad, the significant changes caused by the development of benefit audit, the meaning of benefit audit, the goal and scope of benefit audit, the basic experience of benefit audit, and the three stages of benefit audit practice in China. The characteristics of the benefit audit in our country, the preliminary effect of the benefit audit in our country, and the problems existing in the benefit audit in our country, including: the law, the system, the procedure, the goal, the method, the evaluation standard and so on, are expounded. At the same time, it puts forward the scope and focus of macro-benefit audit, micro-benefit audit scope and emphasis, strengthening the legislation of benefit audit, strengthening the training of benefit audit talents, and strengthening and perfecting the construction of benefit audit system. Some countermeasures, such as standardizing the procedure of benefit audit, clarifying the goal of benefit audit, strengthening the research work of benefit audit method, formulating and perfecting the standard of benefit audit, etc.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2439616
[Abstract]:Benefit audit is a widespread concern of audit theory and practice in our country. After the 1940s, the western developed countries began to enter the modern audit development stage, which centered on the benefit audit and co-existed the benefit audit and the financial audit. In recent years, with the perfection of the socialist market economy system and the improvement of the social and economic order, the focus of audit work must be transferred from real, legitimate audit to benefit audit. Benefit audit is the core content of modern audit. It is also an important way for auditing to seek its own development. Therefore, it is an important subject for the national audit to understand and grasp the orientation of the benefit audit of our country, understand the present situation of the efficiency audit of the audit institution of our country, find out the existing difficulties and problems, and how to carry out the benefit audit effectively. This article mainly reviews the history of benefit audit abroad, the significant changes caused by the development of benefit audit, the meaning of benefit audit, the goal and scope of benefit audit, the basic experience of benefit audit, and the three stages of benefit audit practice in China. The characteristics of the benefit audit in our country, the preliminary effect of the benefit audit in our country, and the problems existing in the benefit audit in our country, including: the law, the system, the procedure, the goal, the method, the evaluation standard and so on, are expounded. At the same time, it puts forward the scope and focus of macro-benefit audit, micro-benefit audit scope and emphasis, strengthening the legislation of benefit audit, strengthening the training of benefit audit talents, and strengthening and perfecting the construction of benefit audit system. Some countermeasures, such as standardizing the procedure of benefit audit, clarifying the goal of benefit audit, strengthening the research work of benefit audit method, formulating and perfecting the standard of benefit audit, etc.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【参考文献】
相关期刊论文 前3条
1 李金华;对20年来审计工作的思考(上)[J];中国审计;2003年01期
2 齐国生;效益审计内容问题探析[J];中国审计;2004年09期
3 雷达;新公共管理对绩效审计的影响及对我国绩效审计发展的启示[J];审计研究;2004年02期
本文编号：2439616
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