以专项资金审计为路径开展绩效审计

发布时间：2018-03-10 06:42

本文选题：审计　切入点：专项资金　出处：《厦门大学》2005年硕士论文　论文类型：学位论文

【摘要】： 传统审计向绩效审计发展是现代政府审计的必然发展趋势,绩效审计对社会经济的发展起着重要的监督作用。20世纪40年代以来,无论是西方发达国家还是发展中国家,都对本国的政府绩效审计进行了相应的探索和变革,政府绩效审计的推进已成为一股潮流,我国也积极跻身其中。本文从理论与实践两方面对政府绩效审计进行了较为全面的分析。此外,由于西方一些发达国家的政府绩效审计已经远远先行于我国,因此在分析过程中,本文有意识地运用了比较分析方法,试图在立足我国实际情况的基础上,通过借鉴与吸收其先进经验,以对我国开展绩效审计有所启示。第一部分:对政府绩效审计的一般理论进行介绍分析,在探讨我国开展政府绩效审计的必要性的基础上,阐述政府绩效审计的含义、意义作用及国内外的实践情况。第二部分:对政府专项资金审计的一般理论进行介绍分析,简要介绍专项资金审计的含义及我国结合专项资金审计开展绩效审计的实践情况,提出我国政府应以专项资金审计为路径开展绩效审计的建议。第三部分:从如何通过扩大专项资金审计已含有绩效审计的合理化成分进行分析,并对此提出自已的思路。
[Abstract]:The development of traditional audit to performance audit is the inevitable development trend of modern government audit. Performance audit has played an important role in supervising the development of social economy since 40s, whether in western developed or developing countries. The government performance audit in our country has been explored and reformed accordingly, and the promotion of government performance audit has become a trend. This paper makes a comprehensive analysis of the government performance audit in both theory and practice. In addition, the government performance audit in some western developed countries has been far ahead of our country. Therefore, in the process of analysis, this paper consciously uses the method of comparative analysis, trying to base on the actual situation of our country, through the reference and absorption of its advanced experience, in order to carry out performance audit in China. The first part: the general theory of government performance audit is introduced and analyzed. On the basis of discussing the necessity of government performance audit in China, the meaning, significance and practice of government performance audit are expounded. The second part: introduce and analyze the general theory of the government special fund audit, briefly introduce the meaning of the special fund audit and the practice of the performance audit in combination with the special fund audit in our country. The paper puts forward the suggestion that the government should take the special fund audit as the way to carry out the performance audit. The third part: from how to expand the special fund audit has contained the performance audit rationalization component carries on the analysis, and puts forward own thought to this.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【共引文献】