我国非营利组织绩效审计目标及实现机制研究

发布时间：2018-06-05 17:39

本文选题：非营利组织绩效审计 + 目标体系　；参考：《中国海洋大学》2007年硕士论文

【摘要】： 随着中国非营利组织的快速发展,公众对非营利组织运营和管理信息的公开性、透明性的要求也越来越迫切,非营利组织的绩效审计作为有效揭露组织信息的控制行为也就逐渐引起了审计理论与实务界的重视。然而关于非营利组织绩效审计的理论研究和实践对我国来讲都仍处在探索和讨论阶段。深入研究非营利组织的绩效审计目标,有助于有的放矢地开展非营利组织绩效审计工作,因此本文拟通过对非营利组织绩效审计理论要素之“审计目标”进行阐述,尝试构建非营利组织绩效审计目标体系及其实现机制,以引起对非营利组织绩效审计基本理论研究的重视,进一步完善理论体系,从而更好地指导非营利组织绩效审计实践工作的开展。本文包括以下几部分内容: 第一章是导论,主要说明本文的研究背景、对国内外文献进行综述、界定研究问题的范围以及研究思路等。第二章主要说明非营利组织绩效审计目标的相关理论基础,对非营利组织绩效审计、非营利组织绩效审计目标的涵义进行了分析,并分析了非营利组织绩效审计目标的理论和实践价值以及影响因素,为确立我国非营利组织绩效审计目标提供较为坚实的分析框架。第三、四章是本文的主要内容。第三章总结了一下我国当前非营利组织绩效审计目标现状,并尝试性地借鉴5W1H(who＼why＼where when＼what＼how)理论提出了构建目标体系应考虑的几个原则即市场需求导向原则(who)、审计主体导向(why)、层次性(how)、可操作性和国际趋同性(when and where)。在这一原则的基础上并尝试着构建了一个以公信力为总目标、公益性、透明性、效益性为一般目标的审计目标体系;第四章主要讨论该目标体系的实现机制,包括建立非营利组织的可问责机制、信息公开完善机制、审计主体独立保证机制、专业胜任能力强化机制、审计规范完善机制、审计报告健全机制等。第五章为研究结论与建议,总述研究结论,指出研究的局限性并指出后续研究的发展空间,并提出改革建议。本文最后部分是参考文献。本文有两个创新点:一是尝试构建了我国非营利组织绩效审计目标体系,使绩效审计目标更能贴切得反映非营利组织的区别营利机构的特性。二是初步探讨了非营利组织绩效审计目标实现机制的建立问题。
[Abstract]:With the rapid development of non-profit organizations in China, the public demand for openness and transparency in the operation and management of non-profit organizations is becoming more and more urgent. The performance audit of non-profit organizations as an effective disclosure of organizational information control behavior has gradually attracted the attention of audit theory and practice. However, the theoretical research and practice of NPO performance audit are still in the stage of exploration and discussion. The in-depth study of the performance audit objectives of non-profit organizations is helpful to carry out the performance audit work of non-profit organizations in a targeted manner. Therefore, this paper intends to elaborate the "audit objectives" of the theoretical elements of performance audit of non-profit organizations. This paper tries to construct the target system and its realization mechanism of NPO performance audit, in order to arouse the attention to the basic theoretical research of NPO performance audit, and further improve the theoretical system. In order to better guide the performance audit practice of non-profit organizations. This article includes the following parts: The first chapter is the introduction, mainly explains the research background of this paper, summarizes the domestic and foreign literature, defines the scope of the research problems and research ideas. The second chapter mainly explains the related theoretical basis of non-profit organization performance audit goal, analyzes the meaning of non-profit organization performance audit and non-profit organization performance audit goal. It also analyzes the theoretical and practical value of NPO performance audit objectives and the influencing factors, which provides a solid analytical framework for establishing the NPO performance audit objectives in China. The third and fourth chapters are the main contents of this paper. The third chapter summarizes the current performance audit objectives of non-profit organizations in China. Based on the theory of 5W1H(who\ why\ where when\ what\ Show, this paper puts forward several principles that should be considered in the construction of the target system, namely, market demand-oriented principle, audit subject orientation, hierarchy, maneuverability and international convergence when and nowhere. On the basis of this principle, the author tries to construct an audit target system with public welfare, transparency and efficiency as the general goal. Chapter four mainly discusses the realization mechanism of the goal system. It includes establishing accountability mechanism of non-profit organization, perfecting mechanism of information disclosure, independent assurance mechanism of audit subject, strengthening mechanism of professional competence, perfecting mechanism of auditing norm, sound mechanism of audit report, etc. The fifth chapter is the conclusion and suggestion of the research, pointing out the limitation of the research, pointing out the development space of the follow-up research, and putting forward the reform suggestion. The last part of this paper is a reference. There are two innovations in this paper: one is to try to construct the performance audit target system of non-profit organizations in China, so that the performance audit objectives can reflect the characteristics of non-profit organizations. The second is to discuss the establishment of non-profit organization performance audit goal realization mechanism.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【参考文献】