公共部門績效審計(jì)指標(biāo)及標(biāo)準(zhǔn)的構(gòu)建.pdf

1、廈門大學(xué)碩士學(xué)位論文公共部門績效審計(jì)指標(biāo)及標(biāo)準(zhǔn)的構(gòu)建姓名：盧仁杰申請學(xué)位級別：碩士專業(yè)：公共管理指導(dǎo)教師：陳振明20061101ABSTRACTWithtaxpayerpayingmoreattentiontotheuse＆effectofpublicfundsbypublicSectors，allcountriescarryoutaudittosocialityandeconomicofpublicfunds’useinvarying

2、degreesMeanwhilepublicSectors’performanceauditsaredifferentindefinerangeandmethodbecauseoftheirdifferentstandardsThearticleistryingtodiscussbuildingourcountry’SpublicSectorsperformanceauditindexandstandardwhichwouldbeuse

3、fultodevelopnewrangeofperformanceauditPartl：BuildingpublicSectors’performanceauditindexsystemofwesterncountriesItfocusesonintroducingdefineofpublicSectors’performanceaudit，publicSectors’performanceaudithavingcloserelmion

4、withpublicmanagementespeciallynewpublicmanagementPart2：Presentsituationandproblemsofourcountry’SpublicSectors’performanceauditItanalysesthepresentsituationofourcountry’SpublicSectors’performanceauditandraisesthatthedirec

5、tdifficultyofcarryingoutpublicSectors’performanceauditislackingofevaluationindexandstandardPart3：Suitabilityofourcountry’SpublicSectors’performanceauditstandardItdiscussestheobject，themaincontentandsettingprincipleofpubl

6、icSectors’performanceauditPart4：Thef／uneofpublicSectors’performanceauditevaluationsystemItdiscussesthebuildofthegeneralindexandthebuildofindividualindexwiththeexamplesoffivemainpublicSectorsPart5：BuildingpublicSectors’pe

7、rformanceauditevaluationstandardItraisesthelevelofpublicSectors’performanceauditindexandsolvestheproblemoftherequirementtothepublicSectorsPart6：RaisingthreeproblemsthatneedtobepaidattentiontopublicSectors’performanceaudi

8、tAsanindependentaudit，pubicSectors’performanceauditreportshouldhavetheirowndistinctivecharacterIt’SapitythatthearticledoesnotdiscussestheauditreportproblemsthatalreadyhavedefinitestandardbyAuditLawduetolimitedspacebecaus