應(yīng)急救災(zāi)款物績效審計研究.pdf

1、云南財經(jīng)大學(xué)碩士學(xué)位論文應(yīng)急救災(zāi)款物績效審計研究姓名：朱芮影申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：朱錦余2011-04Abstract IIAbstract After the 2008 Wenchuan Earthquake, the whole community donated to the disaster area immediately. Because the time of the emergency relief s

2、upplies were raised in hurry and the disaster areas were dispersed and the needs of the victims were emergency, then many problems such as the not timely allocation, the inefficient use and waste, mismanagement of the re

3、lief funds etc were exposed. Because the emergency relief funds are related to “people’s livelihood”, In order to ensure a safe and effective use and management of relief funds and materials, audit Institution as the nat

4、ional legal supervision department of our country must play its important role in supervision and urgency. Accordingly, some scholars made some research on emergency relief funds and materials, but few made research from

5、 the perspective of the performance audit to conduct a comprehensive systematic analysis and research on emergency relief funds and materials. Currently, the performance audit is prevail worldwide, most of the auditing p

6、rojects in Britain, the United States, Canada and other countries belong to the performance audit. China, as part of the world economy, should follow the trend to develop performance audit. In recent years, audit institu

7、tes of our country explore and implement performance audit actively，and the highest and decision-making layer of national audit has pointed out the future direction of our audit, therefore performance audit is bound to b

8、ecome the mainstream in the near future audit work. In this environment, the performance audit of emergency relief funds and materials will also play a vital role. For these reasons above, the paper adds the concept and

9、methods of the performance audit into the general audit of the emergency relief funds and materials. While paying attention to review the compliance and legality on management and use of emergency relief funds and materi