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政府绩效审计问题研究
时间:2011-04-06 浏览次数:1450次 无忧论文网
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会计学
审计审计
        绩效审计自20世纪40年代成为政府审计的工作内容以来,进一步深化和扩展了经济责任的内涵。当今的世界处于以绩效审计为中心的现代审计阶段,政府审计注入绩效审计内容增加了活力。随着社会主义市场经济的发展,改革开放的逐步深化,特别是党的十六大提出了审计机关要在对权力的制约和监督方面发挥职能作用,这对政府审计工作提出了新的更高的要求。目前,中国的绩效审计还没有建立起完善的理论体系,也还没有创造出一套适合中国国情和行之有效的实务操作指南。结合中国20多年来的绩效审计实践,学习和借鉴世界各国绩效审计先进经验,指导和评价绩效审计在我国的研究和运用,正是本文的写作意义所在。
        本文共五章,其主要内容如下:
        第一章 引言。  主要介绍选题动因、研究方法与主要思路及各章主要内容。
        第二章  政府绩效审计的产生及其动因。  为了对政府绩效审计产生的动因有一个历史的了解,本部分首先对政府审计产生发展的动因进行了分析,其次,阐述了政府绩效审计产生的动因,主要包括:民主意识的增强、对政府部门支出及其效益的关注、政府治理理论的新发展(新公共管理理论)、新技术方法的产生。
        第三章  西方政府绩效审计:发展与启示。  本章主要论述不同模式(独立、司法、立法、行政)中不同国家绩效审计的发展历程,看出政治制度、经济制度的不同对于政府审计体制的影响,及对开展绩效审计产生的影响。最后,得出政府绩效审计推行中应关注的几点问题。
    第四章  我国政府绩效审计发展的现状分析。  首先介绍我国目前政府审计工作的实践现状。其次分析了我国政府绩效审计尚未发展起来的原因,包括体制性问题及技术性问题。
    第五章  我国政府绩效审计发展的需求分析及建议。  首先,对我国政府开展绩效审计的需求进行分析。其次,针对前一部分的阐述,对我国绩效审计的发展提出了几点建议。
        本文的贡献之处在于:
        第一,对政府绩效审计的发展动因进行了归纳,并结合中国的实际,从需求的角度阐述了中国现阶段发展政府绩效审计的必要性。
        第二,对西方政府绩效审计在几个主要国家的发展进行了较完整的梳理,并指出了各国政治、经济背景对绩效审计发展的影响。
        第三,实践意义。分别从体制和技术层面进行探讨了政府绩效审计在我国的进一步发展需要改进的几个方面。
     [英文摘要]:         Since the beginning of the 20th century 40 years performance auditing boarded the audit history stage, it further deepens and expands the economic responsibility connotation. Today, performance auditing is on the center stage of modern auditing. With the development of the socialist market economy, the gradual deepening of the reform, especially the party's 16th national congress announcing the audit organs should play a power restraint and supervision functions, it presented government auditing new requirements. At present, Chinese performance auditing has not been approved theoretical system, has not yet suited to Chinese national conditions and created a set of operational guidelines for effective substantive. With integrating Chinese more than 20 years’ performance auditing practice, learning from the advanced experience of western countries, guiding and evaluating our research is the formal significance of this paper.
       The paper can be divided into five parts.
       Section I  Introduction   The introduction of the motive of the selected title, the research approach, frame and main content of each chapter.
       Section II  Impetus affecting the development of government performance auditing. In order to have a historical understanding of the impetus, the impacts on government auditing should be analyzed first. Secondly, the section analyzed the impetus influence performance auditing, including: the increase democratic awareness, concerns on the efficiency of government sector expenditure, the development of new theories of governance and the emergency of new techniques.
       Section III  This section covered the development process of performance auditing in the different models in different countries, in order to find out the effect of political system, economic system on performance auditing. Finally, this section told the points of concern at implementing performance auditing.
       Section  IV   This section analyzed the current situation of Chinese government performance auditing. Firstly this section introduced the current status Chinese auditing practice. Secondly it analyzed the reasons Chinese government has yet to develop performance auditing, including institutional and technical issues.
       Section V   This section expounded the demands analysis and recommendations of Chinese performance auditing. Firstly this section analyzed the development needs of Chinese government auditing, then some recommendations for Chinese government auditing was given.
       There are three innovations in my paper. First, this paper summarized government performance auditing development factors. And in the context of the actual conditions in China, this paper theoretically expounded on the need of Chinese government performance auditing at this present stage. Second, this paper completed out the development of government performance audit in several major western countries, and pointed put the impact of political and economic background on performance auditing. Three, from institutional and technical levels, this paper explored the further development of our performance auditing in several areas.
        
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