英国绩效审计特征、路径与借鉴分析毕业论文.doc

本 科 毕 业 论 文 题 目 英国绩效审计特征、路径与借鉴分析 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 英国是开展绩效审计较早的国家之一，积累了丰富的经验，并取得了显著的成效。而我国的绩效审计则从20世纪80年代才开始起步，目前正处于全面开展的初期，因而在很多方面都还不够完善。本文旨在通过对英国绩效审计相关方面的研究，以及若干案例的分析，为我国实施绩效审计提供一定的借鉴之处。 本文首先是对英国绩效审计相关概况，包括英国绩效审计的产生与发展、概念及目标、原则，以及基本特征和路径进行一定的说明，包括对经济性、效率性、效果性等的一些概念。接着通过解读英国国家审计署对英国BBC电台和以公民为中心的绩效审计情况，了解英国国家审计实施绩效审计的过程、英国国家审计署所选择项目的背景，以及运用的审计方法等。最后对于我国现有的绩效审计状况，提出相应的改进方法。 关键词：绩效审计经济性效性效果性 Abstract The UK is one of the countries conducting Performance Auditing earlier, has accumulated rich experience and achieved remarkable results. But, china’s performance auditing is just begin from 1980s, which is currently in the early stages, thus in many sides are still not perfect. This paper aims to relevant aspects of performance audit of the UKs research and analysis in a number of cases, provide a reference to our performance audit of the implementation. This paper focus on the survey the performance audits related, including the development of the UK, concept and goals, principles and basic characteristics and paths, also including the economy, efficiency, effectiveness and some of the concepts. Interpretation the cases of “The efficiency of radio production at the BBC” and “undertaking Citizen-Focused Adult-Problem and Practices”, to know that how the UK National Audit Office implementation the performance audit of the process and the background of the selected item, and use of audit methods. Finally, based on our performance audit existing situation, try to propose the corresponding improvement. Keywords: Performance Auditing；Economy；Efficiency；Effectiveness 目 录 1英国绩效审计特征及路径分析 1 1.1英国的绩效审计概况 1 1.1.1英国绩效审计的产生与发展 1 1.1.2英国绩效审计的概念及目标 2 1.1.3英国绩效审计原则 3 1.2