长春市政府绩效审计模式研究

发布时间：2018-10-08 06:31

【摘要】： 随着我国财政体制改革的深化,加强财政资金管理,提高财政资金综合绩效成为我国财政管理和改革的重要目标。由于我国绩效审计处于起步阶段,尚未形成具有中国特色的审计模式。因此,探索我国政府绩效审计模式,对于促进适合中国国情的政府绩效审计制度的建立具有重要意义。在2002年1月15日召开的全国审计工作会议上,李金华审计长强调指出:“绩效审计是世界发达国家审计机关的重要任务,加入WTO以后,我国经济与世界经济的一体化增强,审计机关之间相互交流与合作增多,有更多的相通之处需要我们相互借鉴。我们要抓住机遇,积极在效益审计方面进行探索。” 本文将政府绩效审计的产生、本质、目标、对象、范围、方法、程序、质量控制以及绩效审计准则的设想作为研究对象,首先从对象、范围、方法、程序等各要素对世界发达国家和地区政府绩效审计进行比较,从中总结出国外政府绩效审计对我国绩效审计事业发展的启示,然后针对我国政府绩效审计的现状以及我国现有国情,探求我国政府绩效审计理论的初步研究体系。最后是对长春市政府绩效审计环境分析以及长春市政府绩效审计的基本设想和绩效审计模式的选择。
[Abstract]:With the deepening of the reform of our country's financial system, strengthening the management of financial funds and improving the comprehensive performance of financial funds has become an important goal of our country's financial management and reform. As the performance audit in our country is in its infancy, it has not yet formed the audit mode with Chinese characteristics. Therefore, it is of great significance to explore the mode of government performance audit in China to promote the establishment of government performance audit system suitable for China's national conditions. At the National Audit Conference held on January 15, 2002, President Li Jinhua stressed: "performance auditing is an important task of audit institutions in developed countries. After China's entry into WTO, the integration of China's economy and the world economy has strengthened. There are more exchanges and cooperation between audit institutions, so we need to learn from each other. We should seize the opportunity and actively explore the effectiveness audit. " In this paper, the origin, essence, goal, object, scope, method, procedure, quality control and performance audit criterion of the government performance audit are taken as the research object, first of all, from the object, the scope, the method, The procedure and other factors are compared to the performance audit of the developed countries and regions in the world, from which the enlightenment of the foreign government performance audit to the development of the performance audit of our country is summarized. Then according to the current situation of our government performance audit and the current situation of our country, we explore the preliminary research system of our government performance audit theory. Finally, it analyzes the performance audit environment of Changchun municipal government, the basic assumption of Changchun government performance audit and the choice of performance audit mode.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

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