我國政府績效審計方法與技術(shù)的研究.pdf

1、沈陽理工大學碩士學位論文我國政府績效審計方法與技術(shù)的研究姓名：師修繁申請學位級別：碩士專業(yè)：管理學會計學專業(yè)指導教師：周曉世2011-03沈陽理工大學碩士學位論文 Abstract With the rapid development of Chinese economy, the government’s obligation of management and public resource application becomes

2、more and more important. At the same time, A series of problems also arises at the historic moment. For example, whether fiscal funds have utilize fully and reasonably, whether the government administrative behavior, whe

3、ther government functions have fulfilled well, how to supervise and evaluate these problems, it needs the action that government performance auditing plays correspondingly, meanwhile ,it is also the problem that need to

4、be resolved by government performance auditing. Compared with the development of government performance auditing in abroad, we have the less proportion in government performance auditing and lack of normatively, especial

5、ly the audit goal is not clear and in disunity which among the auditing method, audit indexes ,evaluation criterion, audit procedures. Therefore, it is significance that we research the methods and technology of governme

6、nt performance auditing combining to the specific government department The article begin from defining government performance audit, the article sum up and conclude the common administrative act from general work proces

7、s, analyzing the specific work of the government department one by one, in other word we use the generalization method to get the general administrative act of government department. After orientating actually government

8、 performance audit specific object, we can analyze the audit object of specific department, so that we can definite the audit object of specific department, we can reach audit target for specific audit object of audit ob

9、ject system of the specific government department, combining to analyze the factor of administration object with object of government performance audit, using qualitative analysis method and choosing separately the appro

10、priate audit index. What’s more, the article bring forward government performance audit criteria for evaluation and the process of government performance audit, which make research content be perfect. Key words: Governme