Dissertation > Excellent graduate degree dissertation topics show

The Reasons Analysis and Suggestions for the Slow Development of China’s Government Performance Audit

Author: YuZhiPing
Tutor: WuQiuSheng
School: Shanxi University of Finance
Course: Accounting
Keywords: Government Auditing Performance Audit Fiscal expenditure performance External countermeasures Internal countermeasures
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 373
Quote: 5
Read: Download Dissertation

Abstract


The performance audit is the development direction of the government audit , is the mainstream of modern audit . Of government performance audit after 20 years of development has made great achievements , but still in its infancy , and slow development . This paper first describes the meaning of the Government Performance Audit , the characteristics of the course of development of the domestic and international performance audit . On this basis , the analysis of the slow development of China 's Government Performance Audit of internal reasons and external reasons ; then for the status quo , focusing on external and internal measures of speed up the development of China 's Government Performance Audit . External responses: 1. Improve the the government internal management efficiency . Deepen institutional reform first , improve administrative efficiency , and secondly to promote the government 's human resources management , strengthen the management of the civil service , and finally to promote the government performance management , the establishment of performance evaluation index system , government performance evaluation institutionalization and legalization . Deepen the reform of the system of government performance audit , improve the independence of the performance audit . The Reform asked the following three : the establishment of the Court of Auditors or the Central Auditing Commission ; implement resource recombinant modified concept ; implement audit system \Establish a sound budget system . Mainly from the following three aspects to consider : the reform of China 's current budget accounting standard system ; improve budget oversight system ; actively promote national budget management system . Internal responses: 1. Promote China 's Government Performance Audit of legalization and standardization . To strengthen the laws, and to improve the legislative system , strict law enforcement . 2 . Establish government performance evaluation standards to improve the performance of financial expenditure . Levels by industry to establish evaluation criteria , are also subject to quantitative and qualitative unity, the principle of starting from the condition of our country . 3 . Transition audit concept , strengthen audit propaganda first , establish the concept of performance audit , followed by innovative audit techniques and audit the efficient performance audit , mainly engaged in after the audit again to advance, the main changes in the audit . Internal organizational structure of the reform of audit institutions , auditing organs at all levels should be stationed in major government departments audit institutions accredited organizations completely separate leadership audit institutions are not stationed in the leadership of the department . 5 . Strengthen the audit team building , optimizing team building , and increase the audit staff training to improve the skills of the auditors .

Related Dissertations

  1. The Research of Audit Service in Economic Development,F239.4
  2. Performance Audit in the Construction of Ecological Economic Zone Around Poyang Lake,F239.4
  3. Study on Application of Performance Audit in Power Supply Enterprise,F239.4
  4. Research on Optimal Allocation of Compulsory Education Funds in Chongqing from the Perspective of Government Audit,G522.3
  5. Performance Audit emergency relief funds and materials research,F239.4
  6. Our government performance auditing theory and empirical analysis,F239.4
  7. The Analysis of the Government Audit Thought in the Republic of China,F239.6
  8. Construction on the Government Performance Audit Evaluation Index System,F239.4
  9. A Study on the Performance Audit of Governmental Financial Funds,F239.42
  10. Research on Enterprise Performance Audit and Assessment Based on the Balanced Scorecard Approach,F224
  11. Research on Government Environmental Performance Audit,F239.4
  12. The Research of China’s Government Performance Audit Mode,F239.4
  13. The Receach of the Government Performance Audit Evaluation System Based on Blance Score Card,F239.4
  14. Research on the Government Performance Audit Development Model Based on the Scientific Concept of Development,F239.4
  15. The Research on Problem of Chinese Government Performance Audit,F239.4
  16. A Study on the Auditing Standard of Government Performance Report Based on the Public Governance,F239.4
  17. The Research on Added Value of Customer-oriented Government Performance Auditing,F239.4
  18. A Study on Responsibility-seeking System of Government Auditing and Effectiveness in China,F239.4
  19. The Study of Audit Quality Control of Country- Construction Project,F239.4
  20. Research on Performance Audit in China’s Institution of Higher Education,F239.4
  21. Comparative Study of Chinese and foreign government performance audit,F239.4

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile