统计分析方法在英国政府绩效审计中的应用研究
发布时间：2018-10-08 12:29
【摘要】： 随着政府绩效审计的不断深入开展,探讨和规范政府绩效审计方法的工作越来越受到重视。政府绩效审计方法是决定一个审计项目是否成功的关键。政府绩效审计是以一种不重复方式进行的独立检查,与传统的财务审计相比,政府绩效审计涉及的范围更加广泛,需要更多的分析和判断。因此,除了常规的财务审计方法,政府绩效审计还需要一些独特的方法。英国是世界上开展政府绩效审计较早的国家之一,经过多年的实践探索,形成了许多行之有效的政府绩效审计方法,统计分析方法就是其中的一种重要方法。 本文首先介绍了统计分析方法以及英国政府绩效审计的一般问题,然后,重点分析了统计分析方法在英国政府绩效审计中的应用价值,最后,在分析我国政府绩效审计方法现状的基础上,总结了英国政府绩效审计中统计分析方法的运用对我国的启示。通过研究统计分析方法在英国政府绩效审计中应用的成功经验,可以为我国政府绩效审计工作的发展提供一定的借鉴和参考。
[Abstract]:With the development of government performance audit, more and more attention has been paid to the discussion and standardization of government performance audit methods. The method of government performance audit is the key to the success of an audit project. Government performance audit is an independent check which is carried out in a non-repetitive way. Compared with the traditional financial audit, government performance audit involves more extensive scope and needs more analysis and judgment. Therefore, in addition to the conventional financial audit methods, government performance audit also needs some unique methods. Britain is one of the countries that carried out the government performance audit earlier in the world. After many years of practice and exploration, many effective government performance audit methods have been formed, among which the statistical analysis method is one of the important methods. This paper first introduces the statistical analysis method and the general problems of the British government performance audit, then, analyzes the application value of the statistical analysis method in the British government performance audit. On the basis of analyzing the present situation of Chinese government performance audit methods, this paper summarizes the enlightenment to our country from the use of statistical analysis methods in British government performance audit. By studying the successful experience of the application of the statistical analysis method in the British government performance audit, we can provide some reference and reference for the development of the government performance audit in our country.
【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】：F239.561
本文编号：2256750
[Abstract]:With the development of government performance audit, more and more attention has been paid to the discussion and standardization of government performance audit methods. The method of government performance audit is the key to the success of an audit project. Government performance audit is an independent check which is carried out in a non-repetitive way. Compared with the traditional financial audit, government performance audit involves more extensive scope and needs more analysis and judgment. Therefore, in addition to the conventional financial audit methods, government performance audit also needs some unique methods. Britain is one of the countries that carried out the government performance audit earlier in the world. After many years of practice and exploration, many effective government performance audit methods have been formed, among which the statistical analysis method is one of the important methods. This paper first introduces the statistical analysis method and the general problems of the British government performance audit, then, analyzes the application value of the statistical analysis method in the British government performance audit. On the basis of analyzing the present situation of Chinese government performance audit methods, this paper summarizes the enlightenment to our country from the use of statistical analysis methods in British government performance audit. By studying the successful experience of the application of the statistical analysis method in the British government performance audit, we can provide some reference and reference for the development of the government performance audit in our country.
【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】：F239.561
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