关于我国政府绩效审计问题的研究-会计学 审计方向专业论文.docxVIP

内容摘要随着檄：会的进步与经济的发展，政府的地位和作用在有些方面有所下降，而在另一些 内容摘要 随着檄：会的进步与经济的发展，政府的地位和作用在有些方面有所下降，而在另一些 方恧帮在不繇匏黯疆。疆饕国家公共开支的太幅度增长凄§济赍源与需求矛詹匏蜀盏尖锐， 政府运作的节约、效率、效果如何，更为大众所关淀，对政府的压力也越来越大，程这样 的环境中，绩效审诗逐澎爨上了政府审计的历雯舞台。 政府绩效审计{乍为审计监督系统的重要组成部分，已成为政府举计发展的必然趋势， 在全世界范围内受誉n广泛霪视。 然丽，我国豹敢府审诗虽然取得了缀大豹发展，但是，髂为一糙高层次数、综合挫豹 经济监督，我国的政府审计与发达国家之间还有很大的差距，主要体现在我国政府续效审 计鞠对藩螽。并虽，我器的骏麝绩效审诗无论在理论上还是寰践上帮与真正意义土鹣致襄 绩效审计稠距甚远。 随着我舀政治释经济体箭改革的深入萃沣匿民经济的发震，政府续效审计鼢需求落墨盏 强烈。绩效审计的开展已成为不可逆转的大趋势。特别是加入WTO后新形势也必将加速 我鬻绩效审许的发展。 基于上述，本文力求从新豹角度，重掰窜视我蹦政府续效审计始过去、现在和寒来。 本文主要对政府绩效审计的以下几个问题进行了搛讨——介绍了政府绩效审计的产生及 在疆方警家兹发震拔况，绣台我溺实际，对欢麝绩霰审诗的涵义、枣诗凑容漩及致府绩效 审计三要索之间的芙系进行了探索；通过对我国现实国情的分析，对在我国歼展政府绩效 窜诗瓣必要褴和可能位进行了分褥；阐襄了我雷实施政府续效审计遇赛鞠难点、并针对磊 前我国政府绩效审计的发展状况和存在豹闽题提出了作者的一些建议；最盾，对我匿政府 绩效审计的发震前演作了展望。 零望本文豹探讨能起至《撼砖弓}暴熬捧用，落我图黔致露缕效窜计鹃理论与实务探索尽 自融的微薄之力。 关键词；绩效审计 经济性 效率能 效柴性 ABSTRACTWith ABSTRACT With the development of social and economy,the status and functions of the govcrnment has decreased iil some areas．and on the other hand has increased in some other areas．As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy’efficiency and effeetiveness of the gclvernment administrative operations and put more and more pressure on the govemment．On these conditions，performance audit stood on the historical stage ofthe government audit step by step． As the important part of audit supervise system，the government performance audit has been the necessity,and been put more attention by the world． Although onr government audit has made great development，as a comprehensive economic supervise on high levels，our government audit still has great difference with the developed countries。It is mostly represented at the relative lagging on the government performance audit．Moreover,whether in theory or practice，our govemment performance audit is far behind with the real one． Base on the abeve，this thesis tries to review the past，present and