政府计算机审计绩效评价分析及应用-analysis and application of government computer audit performance evaluation.docxVIP

摘要本文首先对政府计算机审计的概念进行了界定，并对绩效评价理论做出了阐述，在问卷分析的基础上提取了四个维度的评价指标，构建了政府计算机审计绩效评价指标体系及政府计算机审计绩效评价模型，最后以W市审计局为例对构建的计算机审计绩效评价模型进行了验证。关键词：政府计算机审计绩效评价评价指标评价模型AbstractThispaperdefinestheconceptofgovernmentcomputerauditfirstly,andthenstatesthetheoryofperformanceevaluation.Basedontheanalysisofthequestionnaire,indicesoffourdimensionsareextracted.Nextthepaperconstructedthegovernmentcomputerauditperformanceevaluationindexsystemandperformanceevaluationmodel.Finally,theperformanceevaluationmodelconstructedwasverifierbyanexampleofWCityAuditingOffice.Keywords:GovernmentComputerAuditingPerformanceEvaluationIndexEvaluationModel目录第1章绪论…………………………………………………………………………………………...11.1研究背景…………………………………………………………………………………….11.2研究的目的和意义………………………………………………………………………...21.2.1研究目的……………………………………………………………………………….21.2.2研究意义………………………………………………………………………………..31.3文献综述…………………………………………………………………………………….31.3.1国外研究现状…………………………………………………………………………..41.3.2国内研究现状………………………………………………………………………….51.3.3国内外研究评述……………………………………………………………………….61.4研究内容、研究方法及技术路线………………………………………………………71.4.1研究内容……………………………………………………………………………….71.4.2研究方法……………………………………………………………………………….71.4.3技术路线……………………………………………………………………………….81.5本研究的创新点……………………………………………………………………………8第2章政府计算机审计绩效评价的理论基础………………………………………………92.1绩效评价理论研究………………………………………………………………………...92.1.1绩效的定义·························································································92.1.2绩效评价指标体系研究···································································102.1.3绩效评价方法····················································································112.2计算机审计理论概述··············································································112.2.1计算机审计的涵义··············································································112.2.2计算机审计的实施步骤···································································132.2.3计算机审计的技术…………………………………………………………………..132.2.4计算机审计的特点··············································································142.3政府计算机审计的特征·································