政府績效審計(jì)研究——基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式.pdf

1、廈門大學(xué)碩士學(xué)位論文政府績效審計(jì)研究——基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式姓名：彭歡申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李建發(fā)20080401AbstractPerformanceaudithasbeenthefocusandmainworkingcontentofmanygovernmentsasthedevelopmentofNewPublicManagementmovementandtheperfectionofDemocraticsyst

2、emGovernmentPerformanceAudithasalmostreachedover90％inGovernmentauditofUnitedStatesHoweverourshasbeenfundamentallystayingatthestageofFinancialAuditPerformanceauditinourCountrymadeprogressslowlyalthoughithasbeenbeingstress

3、edtospreadcomprehensivelyrepeatedlybyourNationalAudit0筒ceThereasonofthedimcult)，inspreadingGovernmentPerformanceAuditiStheimperfectionofOUrsystemontheonehand，andontheotherhand，thebackwardauditingmethodsTheperfectionofsys

4、temproceedssystematicallyandtheimprovementinmethodsCanenhancethelevelofGovemmentPerformanceAudittimelyandeffectivelyMostpreviousresearchesonGovernmentperformanceAuditresearchedauditingsysteminthemacroperspective，andtried

5、topopularizeGovernmentPerformanceAuditthroughtheperfectionofsystemTlliSP印erseeksthebreakthroughfromthemethodsofGovernmentPerformanceAudit，andusesthetheoreticalresearchresultsandpracticalexperienceofothercountries’Governm

6、entPerformanceAuditandOUrcivilauditforreferenceCombinedwiththefeaturesofOUrCountry’SperformanceauditOUrCountrywilldesignandconstructnewmodeofGovernmentPerformanceAuditfornationalconditionsintheMicroeconomicperspective；ex

7、ploretheoreticalsystemandtechnicalmethodswhicharesuitableforOurCountry：trytoestablishtheoreticalframeworkofthemodeofGovernmentPerformanceAuditandspecificproceduresonrisk—orientedaudit；andfinallyestablishriskorientedGover

8、nmentPerformanceAuditT11ispaperhopesitCanprovideguidanceoftheoryandtechnologyforourgovernmentauditing0mcestodevelopperformanceaudittosomeextentSOthatgovernmentauditorsCanestablishriskphilosophyrespondtoauditriskandimprov

9、etheeffectandefficiencyofGovernmentPerformanceAuditConsideringthespecialfeaturesofGovernmentPerformanceAuditthispaperdividesrisk—orientedGovernmentPerformanceAuditprocessintofourstages：Auditprojectselectionstage，Auditpla

10、nningstage，AuditimplementationstageandAuditreportstage111efourstagesallreflectrisk—orientedphilosophyandmakeassessmentandresponseoftheauditriskthroughoutthewholeauditprocessFinally。bychoosingthefirstprojectofGovernmentPe

11、rformanceAuditinShenzhenasacasewhichiS“AuditofProcurementanduseforSanitationSystem’SmedicalequipmentinShenzhen”，thispaperanalyzesauditingproceduresofriskorientedGovernmentPerformanceAuditusingthispracticalexampleKeywords