基于DEA的效率性审计方法研究
发布时间：2018-07-14 15:04
【摘要】： 目前,我国绩效审计的理论研究和实践工作已经起步,无论是对国外绩效审计制度及案例的借鉴,还是对绩效审计意义及目标的讨论,都成为许多审计学者和审计工作者关注的课题。但目前对绩效审计的理论研究大多数仍停留在绩效审计产生的背景、审计制度的探讨等方面,对绩效审计方法的研究还不多,对绩效审计实践的指导作用还不是很突出。探讨有效可行的绩效审计方法是审计领域的一个重要课题。 绩效审计主要是对被审计单位经营管理活动的经济性、效率性和效果性的审计,其中对效率性的审计无疑是审计工作的一个重点。本文从定量的角度切入,对绩效审计中效率性审计方法进行探讨,以期进一步推动绩效审计理论研究和实践工作的开展。本文针对当前我国效率性审计方法的缺陷,将数据包络分析方法(DEA)应用于绩效审计实务,构建了基于DEA的效率性审计框架流程。 同时,将基于DEA的效率性审计框架流程在实例审计中进行了运用——分别针对上市公司国电南自2006年的经营管理活动和2005年国内师范类高校RD活动,进行了基于DEA的效率性审计工作。在审计过程中,通过建立DEA模型分析被审计对象DEA有效性,根据DEA分析的结果对被审计对象的效率性进行评价,并给出被审计对象改进的目标和方向。 本文包括六个章节:第一章节,提出研究背景,指出绩效审计方法研究的意义,分析国内外绩效审计方法研究现状。 第二章节,对绩效审计的相关理论进行探讨。 第三章节,分析目前我国绩效审计中效率性审计方法的局限性及引入DEA的动因,并建立基于DEA的效率性审计框架流程。 第四章节,探讨企业的绩效审计,将基于DEA的效率性审计框架运用于企业绩效审计中,对国电南京自动化股份有限公司2006年的经营管理活动的效率性进行审计。 第五章节,着眼于政府绩效审计,探讨DEA与政府绩效审计的契合性,并进行案例研究。 第六章节,总结全文。
[Abstract]:At present, the theoretical research and practical work of performance audit in our country has already started, whether it is the reference of foreign performance audit system and cases, or the discussion of the significance and goal of performance audit. It has become a topic that many auditors and auditors pay close attention to. However, most of the theoretical research on performance audit is still in the background of the performance audit, audit system and other aspects, the research on the performance audit methods is not enough, and the guiding role of performance audit practice is not very prominent. It is an important subject in the field of audit to explore effective and feasible performance audit methods. Performance audit is mainly about the economy, efficiency and effect of the business and management activities of the audited units, among which the audit of efficiency is undoubtedly an important part of the audit work. From the perspective of quantitative analysis, this paper probes into the efficiency audit method in performance audit, in order to further promote the theoretical research and practice of performance audit. Aiming at the defects of the efficiency audit method in China, this paper applies the data Envelopment Analysis (DEA) method to the practice of performance audit, and constructs an efficiency audit framework based on DEA. At the same time, the efficiency audit framework based on DEA is applied in the example audit, which aims at the management activities of the listed company Guodian Nanan since 2006 and the R D activity of the normal universities in China in 2005. The efficiency audit based on DEA is carried out. In the process of audit, the DEA validity of audited object is analyzed by establishing DEA model, the efficiency of audited object is evaluated according to the result of DEA analysis, and the improvement goal and direction of audited object are given. This paper includes six chapters: the first chapter puts forward the research background, points out the significance of the research on performance audit methods, and analyzes the current research situation of performance audit methods at home and abroad. The second chapter discusses the theory of performance audit. The third chapter analyzes the limitation of efficiency audit method and the motivation of introducing DEA in performance audit in our country, and establishes the efficiency audit frame flow based on DEA. The fourth chapter discusses the performance audit of enterprises and applies the efficiency audit framework based on DEA to audit the efficiency of the operation and management activities of Nanjing Automation Co., Ltd. in 2006. The fifth chapter focuses on the government performance audit, discusses the compatibility between DEA and government performance audit, and carries on the case study. Chapter VI, summing up the full text.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224
本文编号：2122027
[Abstract]:At present, the theoretical research and practical work of performance audit in our country has already started, whether it is the reference of foreign performance audit system and cases, or the discussion of the significance and goal of performance audit. It has become a topic that many auditors and auditors pay close attention to. However, most of the theoretical research on performance audit is still in the background of the performance audit, audit system and other aspects, the research on the performance audit methods is not enough, and the guiding role of performance audit practice is not very prominent. It is an important subject in the field of audit to explore effective and feasible performance audit methods. Performance audit is mainly about the economy, efficiency and effect of the business and management activities of the audited units, among which the audit of efficiency is undoubtedly an important part of the audit work. From the perspective of quantitative analysis, this paper probes into the efficiency audit method in performance audit, in order to further promote the theoretical research and practice of performance audit. Aiming at the defects of the efficiency audit method in China, this paper applies the data Envelopment Analysis (DEA) method to the practice of performance audit, and constructs an efficiency audit framework based on DEA. At the same time, the efficiency audit framework based on DEA is applied in the example audit, which aims at the management activities of the listed company Guodian Nanan since 2006 and the R D activity of the normal universities in China in 2005. The efficiency audit based on DEA is carried out. In the process of audit, the DEA validity of audited object is analyzed by establishing DEA model, the efficiency of audited object is evaluated according to the result of DEA analysis, and the improvement goal and direction of audited object are given. This paper includes six chapters: the first chapter puts forward the research background, points out the significance of the research on performance audit methods, and analyzes the current research situation of performance audit methods at home and abroad. The second chapter discusses the theory of performance audit. The third chapter analyzes the limitation of efficiency audit method and the motivation of introducing DEA in performance audit in our country, and establishes the efficiency audit frame flow based on DEA. The fourth chapter discusses the performance audit of enterprises and applies the efficiency audit framework based on DEA to audit the efficiency of the operation and management activities of Nanjing Automation Co., Ltd. in 2006. The fifth chapter focuses on the government performance audit, discusses the compatibility between DEA and government performance audit, and carries on the case study. Chapter VI, summing up the full text.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224
【引证文献】
相关硕士学位论文 前1条
1 于良;政府绩效审计报告研究[D];山东经济学院;2010年
，本文编号：2122027
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2122027.html
