政府公共支出效益审计体系构建
发布时间：2019-06-26 19:09
【摘要】： 伴随着我国政府公共支出改革步伐的加快和社会公众意识的提高，政府公共支出的效益被日益关注，传统的合规性审计已经不能适应我国经济的发展和社会公众的要求。但由于长期以来形成的思维惯性和审计制度建设方面的不足，使得我国政府公共支出效益审计缺乏一个比较系统的、具有一定操作性的体系，国家审计面临着发展的瓶颈。据此，本文通过阐述在我国开展政府公共支出效益审计的必要性和可行性，结合国外政府公共支出效益审计的经验和我国的效益审计实践，，提出了构建政府公共支出效益审计体系的目标及原则，强调指出要对政府公共支出的效益进行全过程的审计与全方位的评价，创造性地提出了对审计项目要实行全面的质量控制，并从审计目标、审计内容、审计程序、审计方法及评价指标和评价标准等方面构建出我国政府公共支出效益审计体系，以期对我国的政府公共支出效益审计起到一定的引导与推动作用。
[Abstract]:With the acceleration of the reform of government public expenditure and the improvement of public awareness, the benefits of government public expenditure have been paid more and more attention. The traditional compliance audit has been unable to meet the requirements of China's economic development and the public. However, due to the long-term thinking inertia and the lack of audit system construction, the audit of government public expenditure benefits in our country lacks a more systematic and operational system, and the national audit is facing the bottleneck of development. Based on this, by expounding the necessity and feasibility of carrying out the benefit audit of government public expenditure in our country, combined with the experience of foreign government public expenditure benefit audit and the practice of benefit audit in our country, this paper puts forward the objectives and principles of constructing the benefit audit system of government public expenditure, and emphasizes that the whole process audit and omni-directional evaluation of the benefit of government public expenditure should be carried out. This paper creatively puts forward that the audit project should be controlled by comprehensive quality, and constructs the audit system of government public expenditure benefit in our country from the aspects of audit goal, audit content, audit procedure, audit method, evaluation index and evaluation standard, so as to play a certain guiding and promoting role in the audit of government public expenditure benefit in our country.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
本文编号：2506418
[Abstract]:With the acceleration of the reform of government public expenditure and the improvement of public awareness, the benefits of government public expenditure have been paid more and more attention. The traditional compliance audit has been unable to meet the requirements of China's economic development and the public. However, due to the long-term thinking inertia and the lack of audit system construction, the audit of government public expenditure benefits in our country lacks a more systematic and operational system, and the national audit is facing the bottleneck of development. Based on this, by expounding the necessity and feasibility of carrying out the benefit audit of government public expenditure in our country, combined with the experience of foreign government public expenditure benefit audit and the practice of benefit audit in our country, this paper puts forward the objectives and principles of constructing the benefit audit system of government public expenditure, and emphasizes that the whole process audit and omni-directional evaluation of the benefit of government public expenditure should be carried out. This paper creatively puts forward that the audit project should be controlled by comprehensive quality, and constructs the audit system of government public expenditure benefit in our country from the aspects of audit goal, audit content, audit procedure, audit method, evaluation index and evaluation standard, so as to play a certain guiding and promoting role in the audit of government public expenditure benefit in our country.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6
【参考文献】
相关期刊论文 前1条
1 广西审计厅科研所、广西财经学院研究所联合课题组;中国效益审计的评价指标体系[J];广西经济管理干部学院学报;2004年04期
本文编号：2506418
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