中外政府绩效审计比较与分析

发布时间：2018-09-04 20:47

【摘要】： 绩效审计是当前国际审计的主流,开展绩效审计是我国审计走向现代化的重要一步,学习借鉴国外绩效审计的理论和方法,对我国开展绩效审计具有十分重要的意义。目前,西方各国的政府审计已经进入了以绩效审计为中心的发展阶段。虽然西方各国政府绩效审计的发展道路不同,但是在逐步演变的过程中都产生了较为系统的审计对象、审计内容和审计技术方法,并且已经构成了西方各国绩效审计理论体系的重要组成部分。美国、加拿大、澳大利亚、英国、瑞典这五个国家在政府绩效审计领域内,无论是绩效审计的理论上还是在实践上均处于世界领先地位和水平。因此,本文比较和分析了这五个国家中关于绩效审计的含义、方法、标准等重要问题,特别是总结和研究了它们五个国家政府绩效审计的特性和共性,期望能够对我国的政府绩效审计的发展起到积极的影响。在本文中,作者主要在借鉴西方国家的经验基础上,提出了对我国绩效审计发展的见解,希望这些将有助于我国绩效审计制度体系的构建与完善。
[Abstract]:Performance audit is the mainstream of international audit at present. It is an important step for our country to carry out performance audit. It is of great significance to learn from the theories and methods of foreign performance audit for our country to carry out performance audit. At present, the government audit of western countries has entered the stage of development centered on performance audit. Although the development path of performance audit in western countries is different, but in the process of gradual evolution, more systematic audit object, audit content and audit technical method have emerged. And has formed an important part of the performance audit theory system of western countries. The United States, Canada, Australia, Britain and Sweden are leading the world in the field of government performance audit, both in theory and in practice. Therefore, this paper compares and analyzes the meaning, methods and standards of performance audit in these five countries, especially summarizes and studies the characteristics and commonness of the performance audit in five countries. It is expected to play a positive role in the development of government performance audit in China. In this paper, based on the experience of western countries, the author puts forward some opinions on the development of performance audit in China, hoping that these will contribute to the construction and improvement of the system of performance audit in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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