我国绩效审计的现状，问题及对策研究

^论文编号:CW206  ^论文字数:12487,页数:16

我国绩效审计的现状，问题及对策研究

摘 要
 在我国开展绩效审计不仅是与国际接轨的需要，更是树立和落实科学发展观的必然选择。本文对我国开展绩效审计的必要性与不足作了分析和阐述，并为完善与创新适合我国国情的绩效审计实践提供一些建议与对策，以促进绩效审计健康发展。从中国特色绩效审计基础理论研究不够、缺乏系统理论指导；面向社会宣传不够、缺乏一定审计环境； 法律法规依据不够、缺乏具体指导细则；专业审计力量不够、缺乏相关从审经验；评价指标体系不够、缺乏统一衡量标准；相关制度完善不够、缺乏审计结果运用等六个方面剖析了开展中国特色绩效审计工作面临的困难，并相应地提出了解决上述困难的对策。
 
关键词：绩效审计；审计理论；政府体制

^论文类型：应用型  
 
 
Our performance auditing situation, problems and countermeasures

ABSTRACT
 Performance audit in our country is not only the need of the international standards, but also the need of establishing and fulfilling scientific development view. This paper discusses the necessity of developing performance auditing and its insufficient. Suggestions and countermeasures to develop performance auditing suitable for China's national conditions are procided to promote the development of performance auditing. The difficulties that developing Chinese characteristics performance audit is face,with are analyzed from six aspects, i.e. the insufficient of the theory of Chinese characteristic performance auditing basic, lack of systematic theory guidance; the insufficient of the social propaganda and lack certain audit environment; Laws and regulations basis insufficient, lack of specific guidance rules, the insufficient of Professional audit strength, relative lack of experience from trial, the insufficient of evaluation index system, lack of uniform standard, the insufficient of related system consummation, lack of audit results using six aspects. . Accordingly, the countermeasures are put forwarded to solve these difficulties.
 
Key Words:Performance auditing; Auditing theory;Government system

Type of Thesis:Applied  Research

目 录
1绪论 1
2 基础理论 2
2.1 绩效审计的含义 2
2.2 绩效审计的方法 2
3 我国绩效审计现状研究 4
3.1 我国绩效审计现状 4
3.2 我国绩效审计存在的问题 5
4完善我国绩效审计的对策 7
4.1 提高审计观念 7
4.2 法律法规建设 7
4.3 制度构建方式 8
4.4 具体工作措施 8
4.4.1 加强理论基础 8
4.4.2 加强审计范围 8
4.4.3 构建审计评价标准 9
4.4.4 营造良好的绩效审计环境 9
4.4.5 加强培训审计人员素质 9
4.4.6 积极运用先进的审计技术方法 10
5结束语 11
参考文献 12
致谢 13

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