政府绩效审计国际比较研究

发布时间：2018-04-21 00:41

本文选题：政府审计 + 绩效审计　；参考：《兰州商学院》2007年硕士论文

【摘要】： 政府绩效审计是现代国家审计发展的必然趋势，对于落实科学发展观，努力提高我国公共财政支出绩效和资源利用效率具有重要意义。政府绩效审计国际比较研究既可为确立我国绩效审计发展战略和策略提供依据，，同时又是充实深化政府绩效审计理论研究所不可或缺的。本文的研究思路是通过政府绩效审计国际比较，探索政府绩效审计发展规律；通过中外政府绩效审计比较，寻找我国绩效审计的差距，提出一些有益的启示。围绕该思路，笔者从政府绩效审计发展较成熟的国家中选择了四个代表不同审计体制的国家——英国、法国、瑞典、荷兰分别就政府绩效审计产生环境、定义及相关概念、审计对象、审计标准、审计程序与方法、审计产品六个方面进行了国际的或中外的比较。本文的创新之一在于率先进行了较为系统的、全面的政府绩效审计国际比较，覆盖了政府绩效审计的整个流程；创新之二是运用新的研究视角比较各国政府绩效审计，通过新视角分析老问题。
[Abstract]:Government performance audit is an inevitable trend of the development of modern national audit. It is of great significance to implement the scientific concept of development and strive to improve the performance of public finance expenditure and the efficiency of resource utilization in China. The international comparative study of government performance audit can not only provide the basis for establishing the development strategy and strategy of performance audit in China, but also enrich and deepen the theoretical research of government performance audit. The research idea of this paper is to explore the law of the development of government performance audit through the international comparison of government performance audit, and through the comparison of Chinese and foreign government performance audit, to find out the gap of performance audit in our country, and to put forward some beneficial enlightenment. Based on this idea, the author chooses four countries representing different auditing systems from the mature countries of government performance audit-Britain, France, Sweden and Netherlands, respectively, on the environment, definition and related concepts of government performance audit. Audit objects, auditing standards, audit procedures and methods, audit products are compared internationally or at home and abroad. One of the innovations of this paper lies in the systematic and comprehensive international comparison of government performance audit, which covers the whole process of government performance audit. Analyze old problems from a new perspective.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.44

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