浅谈政府绩效审计在我国的开展

发布时间：2018-03-06 19:04

本文选题：政府绩效审计　切入点：经济性　出处：《首都经济贸易大学》2004年硕士论文　论文类型：学位论文

【摘要】：政府绩效审计兴起于二十世纪40年代，它代表了现代审计的发展方向，是审计发展史上的一座里程碑。它进一步扩展和深化了经济责任的内涵，使政府审计开始进入以绩效审计为中心，绩效审计与财务审计并存的现代审计发展阶段。目前它已经成为许多国家政府审计关注的焦点和主要的工作内容。然而我国目前尚未全面地开展政府绩效审计，本文研究的目的正是想借鉴西方各国开展政府绩效审计的成功经验、方法和技术，结合我国当前国情和未来发展趋势，积极推动我国政府审计由目前的财务审计向绩效审计的转变。本文初浅的提出笔者对我国政府绩效审计含义的理解，并与管理审计、经济效益审计等审计形式作了对比，指出政府绩效审计是一种新型的现代审计。本文还对政府绩效审计的主体作了进一步的探讨，首次提出除了政府审计师外，管理职业界的管理咨询师和民间审计机构的注册会计师也是政府绩效审计的重要参与人员，虽然目前我国政府绩效审计的主体还是政府审计师，但后两者将成为以后我国大规模开展政府绩效审计在人员方面的后备军。除此以外，笔者还总结了国外开展政府绩效审计的共同点，从主观认识和客观环境两方面比较了我国与美国的不同，指出我国目前开展绩效审计存在的制约因素。困难虽然存在，但是我国仍具有开展政府绩效审计的可能性。最后，笔者重点研究了我国政府绩效审计标准的建立，初步提出有关政府绩效审计指标体系的设想。
[Abstract]:Government performance audit, which emerged in 1940s, represents the development direction of modern auditing and is a milestone in the history of audit development. It further expands and deepens the connotation of economic responsibility. To make the government audit begin to focus on the performance audit, Performance audit and financial audit coexist in the development stage of modern audit. At present, it has become the focus and the main work content of many countries' government audit. However, our country has not carried out the government performance audit comprehensively at present. The purpose of this paper is to draw lessons from the successful experiences, methods and techniques of government performance audit in western countries, and to combine the current situation and the future development trend of our country. Actively promote the change of government audit from current financial audit to performance audit. This paper puts forward the author's understanding of the meaning of government performance audit, and compares it with management audit, economic audit and so on. It is pointed out that the government performance audit is a new type of modern audit. This paper also makes a further discussion on the main body of the government performance audit, and points out for the first time that besides the government auditor, Management consultants in the management profession and certified public accountants in private audit institutions are also important participants in government performance audit, although the main body of government performance audit in our country is still the government auditor. However, the latter two will become the reserve force for large-scale government performance audit in China. In addition, the author also summarizes the common points of foreign government performance audit. This paper compares the differences between China and the United States in terms of subjective cognition and objective environment, and points out the restrictive factors existing in the implementation of performance audit in our country. Although there are difficulties, there is still the possibility of government performance audit in China. The author focuses on the establishment of the government performance auditing standard, and puts forward the tentative plan of the government performance audit index system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6

【引证文献】