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Accounting Thesis:中国的绩效审计 Performance Audit of China

时间:2018-01-01 16:35来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
绩效审计是最近30年内审计范围的一次扩展。现在它是一个在中国政府审计工作的最重要和最活跃的部分。本文的目的是给西方国家和中国政府绩效审计的兴起和发展,整体比较,研究中国的审计机构面临的挑战,从科学发展的角度为审计机关绩效审计的发展给出建议和建议。
本文共分五个部分:
 
第一章将首先在西方国家绩效审计的上升和定义是由国际最高审计机构组织(以下简称INTOSAI)。与绩效评价或绩效监控进行比较,并对绩效审计与财务审计、环境审计和管理审计等其他审计形式的关系进行审查。
 
第二部分,它将给中国国家审计局的绩效审计的整体观(以下简称审计署)和各级审计机关业绩审计,从中国的崛起,法律的授权,对审计对象和领域覆盖,对绩效审计的审计重点。
 
INTRODUCTION OF THE DISSERTATION 论文导论
 
The performance audit is a recent expansion in audit scope within these 30 years. Now it is one of the most important and flourishing areas for government audit work in China. The aim of this dissertation is to give a holistic and comparative review on the rising and development of performance audit in Western Countries and China, study the challenges faced by audit institutions in China, and give recommendations and suggestions to audit institutions in the development of performance audit from a scientific and development point of view.
 
This dissertation has five parts:
 
The first chapter will begin with the rising of performance audit in Western Countries and the definition coined by International Organization of Supreme Audit Institutions (hereinafter referred as INTOSAI). A comparison with performance evaluation or performance monitor will be made, and the relationship between performance audit and other forms of audit, such as financial audit, environmental audit and management audit will also be reviewed.
 
In the second part, it will give a holistic view of the performance audit in China National Audit Office (hereinafter referred as CNAO) and audit institutions at all other levels, from the rising of performance audit in China, to legal mandate, to the audit objects and areas which covered, to the audit focus of performance audit.
 
In the third chapter, the current status of performance audit in UK, USA, Canada and Sweden will be scanned. The legal mandate given, the audit areas covered, audit methods employed, the resource allocation will be reviewed and compared. The advanced experience in the performance audit area will be concluded.
 
Chapter 4 of this essay is an investigation of the challenges faced by government audit in China in performance auditing. The risks in political system and macroeconomic environment will be discussed. The interior flaws such as the lack of competences of auditors, the shortage of standard or guidelines will also be talked about.(责任编辑:BUG)


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