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绩效审计研究
时间:2011-02-21 浏览次数:1451次 无忧论文网
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    21世纪是充满挑战和机会的新世纪,多样化和多变性的环境使政府的公共管理经历着实质性的变革。政府审计是确保受托责任有效履行的经济监督机制,也必须随之而发展,才能成为加强政府公共管理的一个必要的环节,为政府更好地履行公共受托责任提供服务。绩效审计是政府审计发展的最新阶段,国际上关于绩效审计的理论和实务尚处于研究的初步阶段。2003年审计署颁布的《2003至2007年审计工作发展规划》指出:“实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右。”迈出了在我国实施绩效审计的重要步伐。我国绩效审计理论与国际水平相比有很大差距,这也意味着有较广阔的发展空间。本文选择政府审计领域中的绩效审计进行研究,既有一定的理论意义又有一定的现实意义。
    本文除导论之外,共分六部分,各部分主要内容如下:
    导论部分介绍选题动因、理论前提、研究方法与主要思路以及各章主要内容。
    第一部分  受托责任与政府审计的历史演进。本部分主要论述政府审计的发展历史:专制制度下的政府审计、民主制度下的政府审计(简要介绍目前民主制度下的政府审计模式的特点)、绩效审计的形成。从国家治理的方式出发,揭示其对各个政府审计阶段的影响,在此发展历程后面洞察受托责任这一动态概念的变化,从而揭示政府审计历史演进的规律。
    第二部分  西方发达国家绩效审计的简要介绍。本部分主要介绍了最高审计机关国际组织对绩效审计的推动和相关的决议以及美国、加拿大、瑞典、英国、澳大利亚等西方发达国家绩效审计的发展和国别特色,最后对西方发达国家绩效审计的实施情况进行归纳。
    第三部分  绩效审计的定义、特征以及比较。本部分首先介绍了我国部分学者对绩效审计的定义,然后结合第二部分国外对绩效审计的定义提出了本人对绩效审计的定义,接着指出了绩效审计的特征,最后分析阐述了绩效审计、财务审计、经济责任审计三者之间的关系。
    第四部分  我国绩效审计的现状。 本部分首先介绍了我国国内学者对绩效审计研究的现状,然后介绍了我国绩效审计的实践现状,最后我国绩效审计发展状况进行了评述。
    第五部分  福州长乐机场绩效审计试点介绍及评析。 本部分首先介绍了审计署对福州长乐机场进行绩效审计的案例,随后进行了案例评析,评析中指出绩效审计在我国不仅是可以实施的而且是必要的;绩效审计可以结合财政财务收支审计、经济责任一起实施;绩效审计需加强事前决策审计和后续跟踪审计;绩效审计需要更多的优秀人才。
    第六部分  加强绩效审计的若干建议。  本部分针对我国进一步实施绩效审计提出了四点建议。首先阐述了我国进一步实施绩效审计需要审计体制的改善;其次是应加强审计公告制度;再次阐述了应建立完善的绩效审计准则,并提出了绩效审计报告的主要框架;最后阐述了应加快绩效审计评价标准的建立。
     
     [英文摘要]:         21st century is a new century full of challenges and opportunities. A substantial improvement is occurring in government social administration with the variety and alteration of environment. The government audit is an economic supervisory mechanism to guarantee the effective fulfillment of accountability, which plays an important role in strengthening the government social administration and provides better services for the government to fulfill accountability. Government performance audit is the latest stage among the development of government audit. However, not only the theory but also the practice of government performance audit belongs to the preliminary stage of research in the world. The development plan of audit for 2003-2007 issued by Auditing Administration in 2003, which indicates that our country has taken an important pace of enforcing performance audit, pointed out that the true and legal audit to the financial revenue and expenditure should be carried out together with benefit audit, and that the benefit audit will have accounted for 50 percent of the total audit till 2007. However, Chinese performance audit lays behind international level and still has a long way to go. The paper focuses on exploring the government performance audit theoretically and practically.
    Besides the introduction, the paper can be divided into six parts.
    Introduction     The introduction of the motive of the selected title, theory prerequisite, research approach, main train of thought and main content of each chapter.
    Section I      The historical development of accountability and government audit. As to the development of government audit; the government audit under the autocratic system and the democratic system (a brief introduction to the characteristics of the government audit mode under the present democratic system); and the form of government performance audit, the author not only illustrates its influence on each stage of government audit, but also has an insight into the change of the concept of accountability and announce the law of the historical progress of government audit by proceeding in the way of national management.
    Section II      A brief introduction to the government performance audit in the western developed countries. This section is mainly about the pushes and relevant regulations to the government performance audit acted by international organizations of supreme audit, the development and characteristics of the government performance audit in the western developed countries, such as America, Canada, Swiss, England and Australia, and the practice of government performance audit in the western developed countries.
    Section III      The definition, characteristic and comparison of the government performance audit. In this section, the author gives an introduction to the definitions of the performance audit made by some domestic scholars and his own definition by combining with the definitions made by the western scholars which have been introduced in Section II. He also gives his opinions on the characteristic of the government performance audit and analyzed the relationship among the government performance audit, financial audit and economic responsibility audit.
    Section IV     Chinese current situation of the government performance audit, including the current research and  practical situation of the government performance audit made by domestic scholars and comment on the future development of  Chinese government performance audit.
    Section V      The introduction and comment of the performance audit to Fuzhou Changle Airport. Taking the case that the performance audit to the Fuzhou Changle Airport carried out by the Auditing Administration for instance, the author gives his evaluation and analysis in which he points out the performance audit is not only practicable but also essential; it should be carried out together with the audit to the financial revenue and expenditure and economic responsibility; audit policy beforehand and audit trial afterwards should be strengthened; and that more excellent talents are in need in the audit performance field.
    Section VI      Several suggestions on strengthening the performance audit. There are four suggestions in the section, including the improvement of auditing system; strengthening auditing announcement system; the quickening establishment of performance auditing evaluation criterion and the perfect establishment of performance auditing criterion and main frame of the report of it.
    
        
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