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1、東北農(nóng)業(yè)大學(xué)學(xué)士學(xué)位論文 學(xué)號(hào)：A08111458我國(guó)政府績(jī)效審計(jì)的問(wèn)題與對(duì)策TheproblemsandCountermeasuresofgovernmentperformanceauditinChina學(xué)生姓名：劉俁銘指導(dǎo)教師：孫長(zhǎng)江所在院系：經(jīng)濟(jì)管理學(xué)院所學(xué)專業(yè)：會(huì)計(jì)學(xué)研究方向：會(huì)計(jì)學(xué)東北農(nóng)業(yè)大學(xué)中國(guó)·哈爾濱2015年5月-31-摘要績(jī)效審計(jì)從產(chǎn)生發(fā)展到現(xiàn)在已經(jīng)有四五十年的歷史，它已經(jīng)成為衡量一個(gè)國(guó)家的政府審計(jì)是否走向現(xiàn)代化的標(biāo)志之一。此文對(duì)浙江省政府績(jī)效審計(jì)可以看出政府績(jī)效審計(jì)在我國(guó)發(fā)展中存在的問(wèn)題:第一，政府績(jī)效審計(jì)的角色和定位并沒(méi)有從監(jiān)督職能
2、上正確的解放出來(lái)，還沒(méi)有成為一個(gè)有用的決策;另一方面，由于我國(guó)政府績(jī)效審計(jì)在實(shí)施的過(guò)程中受到許多約束條件的影響，在審計(jì)環(huán)境上例如審計(jì)制度、法律法規(guī)，審計(jì)實(shí)施過(guò)程中的方法、績(jī)效評(píng)價(jià)、審計(jì)公告等很多問(wèn)題的存在。綜上所述，對(duì)我國(guó)政府績(jī)效審計(jì)問(wèn)題的成因分析，本文提出了對(duì)改進(jìn)政府績(jī)效審計(jì)的建議。本文建立在我國(guó)政府績(jī)效審計(jì)與美國(guó)政府績(jī)效審計(jì)在實(shí)際運(yùn)用中的研究，在一定方面上完善了我國(guó)政府績(jī)效審計(jì)在實(shí)際方面研究的不足之處。關(guān)鍵詞：政府審計(jì)績(jī)效審計(jì)審計(jì)環(huán)境績(jī)效評(píng)價(jià)-31-AbstractTheperformanceaudithasbecomethecertainforthegovernme
3、ntauditsystemaccordingtothesizelycarriedinbywesterncountry.Applyingperformanceauditornotisusedtofittheefficiencyofgovernmentauditing.There'retwoaspectsaboutthecurrentsituationsofperforceadult.Ononehand,theroleofperformanceauditsstillfortrulyresponsibilityinformationfordecision-making;onth
4、espoonhand,asakindofimplementationinChina,performanceauditislikelyofakindofextreteconditions.Thegovernmentofauditlikelyauditsystem,thelaws,peopleresources;auditingtotheimplementationsuccesssuchtoauditingmethods,performanceinformation,theauditnotice,theAccountabilitySystem.Applyingtotheana
5、lysistothereasonabove,andputforwardstheproposals:Improvetolawsorregulationstoperformanceaudit,establishandauthorityandreducerisks;prefertoreformthegovernmenttheensureperformanceauditcrazy;tostrengthauditorangeself-monitoringnoseperformancemanagement,improvetoroleandpositioninsidegovernmen
6、tauditinghimselfbuildingperformanceauditieatoensurethequalityandperformanceaudit;governmentprepareauditingstandardsandguidetheimplementation;intheimplementationprocess,takethebudgettothegovernmentdepartmentstothebreakthroughprefer,flexibilitytotheusuallyofauditmethodsandauditstandards.Tos
7、umup,itisnecessaryforcontinuouslyisonlyimprovetoroleandpositionofthegovernmentmoneyauditingit-selfandalsothecountryoftheexternaladultsoastotakegooduseto"performanceaudit"furtheron"withthereasonableusuallyoftheeconomy",preferhecomprehensivedecideKeywords:Governmentau
