我国政府绩效审计的问题和对策.doc

word 资料下载可编辑 专业技术资料 东北农业大学学士学位论文 　　　　　　　　　　学号： 我国政府绩效审计的问题与对策 The problems and Countermeasures of government performance audit in China 学生姓名：刘俣铭 指导教师：孙长江 所在院系：经济管理学院 所学专业：会计学 研究方向：会计学 东 北 农 业 大 学 中国·哈尔滨 2015 年 5 月 摘要 绩效审计从产生发展到现在已经有四五十年的历史，它已经成为衡量一个国家的政府审计是否走向现代化的标志之一。此文对浙江省政府绩效审计可以看出政府绩效审计在我国发展中存在的问题:第一，政府绩效审计的角色和定位并没有从监督职能上正确的解放出来，还没有成为一个有用的决策;另一方面，由于我国政府绩效审计在实施的过程中受到许多约束条件的影响，在审计环境上例如审计制度、法律法规，审计实施过程中的方法、绩效评价、审计公告等很多问题的存在。综上所述，对我国政府绩效审计问题的成因分析，本文提出了对改进政府绩效审计的建议。 本文建立在我国政府绩效审计与美国政府绩效审计在实际运用中的研究，在一定方面上完善了我国政府绩效审计在实际方面研究的不足之处。 关键词：政府审计 绩效审计 审计环境 绩效评价 Abstract The performance audit has become the certain for the government audit system according to the sizely carried in by western country. Applying performance audit or not isused to fit the efficiency of government auditing. Therere two aspects about the current situations of perforce adult. On one hand, the role of performance audits still for truly responsibility information for decision-making; on the spoon hand, as a kind of implementation in China, performance audit islikely of a kind of extrete conditions. The government of audit likely audit system, the laws, people resources ;auditing to the implementation success such to auditing methods, performance information, the audit notice, the Accountability System. Applying to the analysis to the reason above, and put forwards the proposals: Improve to laws or regulations to performance audit, establish and authority and reduce risks; prefer to reform the government the ensure performance audit crazy; to strength audit orange self-monitoring nose performance management, improve to role and position inside government auditing himself building performance audit iea to ensure the quality and performance audit; government prepare auditing standards and guide the implementation; in the implementation process, take the budget to t