我国政府绩效审计准则研究

发布时间：2018-06-07 14:52

本文选题：政府 + 绩效审计　；参考：《中国海洋大学》2007年硕士论文

【摘要】： 目前,我国政府绩效审计的理论研究和实践工作刚刚起步,尚处于探索阶段,与西方发达国家有较大的差距。政府绩效审计理论研究的不完善和实践探索的无序状态集中体现为缺少一部统一的绩效审计准则。在这种情况下,本文通过对前人研究成果的梳理,在参考国外先进经验的基础上,结合我国实际,拟重新构建我国的政府绩效审计准则体系,并对基本准则、具体准则和指南进行设计,以期对完善我国绩效审计理论研究和推动我国政府绩效审计实务做出贡献。本文包括以下几部分内容: 绪论部分指出了研究绩效审计准则的原因,及其理论意义和应用价值,对国内外审计界学者对绩效审计准则相关理论研究成果进行了综述、评价,找出文章的切入点。第二部分为与政府绩效审计相关的理论。这一部分论述政府绩效审计理论结构,阐释了理论结构各要素以及与政府绩效审计准则的关系。第三、四、五部分是本文的主要内容,分别构建和设计了政府绩效审计准则的体系、基本准则的要素和若干具体准则的主要内容。第三部分新构建的体系更能反映理论研究成果和审计实务需要;第四部分在研究现行国家审计基本准则的基础上,补充修订了绩效审计基本准则;第五部分提出了具体准则的构建思路,罗列了若干具体准则,并对每个具体准则的主要内容进行了规定。第六部分,以麦岛污水处理厂绩效审计项目为例,通过与准则对照,从该审项目实施过程的规范与不规范两个角度进行了实证分析,为遵循准则开展绩效审计业务提供经验和教训。第七部分为结论和建议。对本研究进行总结,分析了研究的局限性并提出若干政策建议。本文有两个创新点:一是重新构建了我国国家审计准则的体系,使新的国家审计准则体系更能体现我国政府审计实务的现实和需要。二是补充修订了绩效审计基本准则,提出了具体准则的构建思路和主要文本。
[Abstract]:At present, the theoretical research and practical work of government performance audit in our country has just started, is still in the exploratory stage, and has a big gap with the western developed countries. The imperfect research of government performance audit theory and the disordered state of practical exploration are embodied in the lack of a unified performance audit standard. In this case, by combing the previous research results, on the basis of reference of foreign advanced experience, combined with the reality of our country, this paper intends to rebuild the system of government performance auditing standards, and to the basic standards. The specific guidelines and guidelines are designed in order to contribute to the improvement of the performance audit theory and the promotion of our government performance audit practice. This article includes the following parts: The introduction part points out the reasons of the research on the performance auditing standards, its theoretical significance and application value, summarizes and evaluates the relevant theoretical research results of the performance audit standards at home and abroad, and finds out the breakthrough point of the article. The second part is related to the theory of government performance audit. This part discusses the theoretical structure of the government performance audit, explains the elements of the theoretical structure and the relationship between the theoretical structure and the government performance auditing standards. The third, fourth and fifth parts are the main contents of this paper, which respectively construct and design the system of the government performance auditing standards, the elements of the basic standards and the main contents of some specific standards. The third part of the new system can better reflect the theoretical research results and audit practice needs, the fourth part of the study of the current basic standards of national audit, supplemented the revision of the basic standards of performance audit; In the fifth part, the author puts forward the idea of constructing concrete guidelines, lists some specific guidelines, and specifies the main contents of each specific criterion. In the sixth part, taking the performance audit project of Maidao sewage treatment plant as an example, through comparing with the standard, this paper makes an empirical analysis from the two angles of the standard and non-standard of the implementation process of the audit project. Provide experience and lessons for performance audit in compliance with standards. The seventh part is the conclusion and recommendation. This paper summarizes the research, analyzes the limitations of the study and puts forward some policy suggestions. There are two innovations in this paper: one is to reconstruct the system of our country's national auditing standards, so that the new system of national auditing standards can reflect the reality and needs of our government audit practice. Second, the basic standards of performance audit are revised, and the construction ideas and main texts of the specific standards are put forward.
【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

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