国家助学贷款绩效审计研究

发布时间：2018-04-14 19:36

本文选题：国家助学贷款 + 绩效审计　；参考：《湖南大学》2008年硕士论文

【摘要】： 我国于20世纪80年代末引入“绩效审计”的概念,此后对绩效审计的定义、职能、范围、方法和程序等基本理论进行了较为广泛的研究。国家审计署的五年规划明确提出,到2010年初步建立起适合中国国情的绩效审计方法体系。目前,该方法体系的组成包括基本理论和审计实务两个方面,涉及各行业和领域。金融领域是其中的一个分支,而该领域的绩效审计实务研究较少。因此,选取具有代表性的国家助学贷款绩效审计作为研究对象,对于找到金融领域绩效审计的切入点,具有重要意义。本文从探讨国家助学贷款绩效审计的理论基础入手,根据国家助学贷款的具体情况,阐述了国家助学贷款绩效审计的概念,通过与传统审计比较,揭示其特点。在此基础上,提炼出绩效审计标准设立的原则,结合国家助学贷款的特点和对目前我国10所高校的国家助学贷款的调查分析,创新设计了一套国家助学贷款绩效审计的评价指标与标准。并通过对指标与标准的运用考察了我国国家助学贷款的绩效水平处于亟待改善的阶段,并提出相应的建议。本文的实务研究不仅对国家助学贷款绩效审计有指导意义,而且对于政策性贷款的绩效审计也起到了一定的启发作用。
[Abstract]:The concept of "performance audit" was introduced into China in the late 1980s. Since then, the definition, function, scope, method and procedure of performance audit have been extensively studied.The five-year plan of the National Audit Office clearly proposes to establish a performance audit method system suitable for China's national conditions by 2010.At present, the composition of this method system includes two aspects: basic theory and audit practice, involving various industries and fields.The financial field is one of the branches, but the performance audit practice research in this field is less.Therefore, it is of great significance to select the representative national student loan performance audit as the research object for finding the breakthrough point of financial performance audit.Starting with the theoretical basis of the performance audit of the national student loan, this paper expounds the concept of the performance audit of the national student loan according to the concrete situation of the national student loan, and reveals its characteristics by comparing with the traditional audit.On this basis, this paper abstracts the principles of establishing performance audit standard, combines the characteristics of national student loan and the investigation and analysis of the national student loan of 10 universities in our country at present.Innovative design of a set of national student loan performance audit evaluation indicators and standards.Through the use of indicators and standards, the performance level of national student loans in China is in the stage of urgent improvement, and the corresponding suggestions are put forward.The practical research in this paper is not only instructive to the performance audit of the national student loan, but also enlightening the performance audit of the policy loan.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】