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Research On Existing Problems And Strategy Of Government Performance Auditing Of Shenzhen

Posted on:2017-02-23Degree:MasterType:Thesis
Country:ChinaCandidate:H Y WuFull Text:PDF
GTID:2359330533969103Subject:Public administration
Abstract/Summary:PDF Full Text Request
Performance auditing is the main trend of the auditing development of the whole world.In developed countries of Europe and America and Hongkong,performance auditing is developed well and become the main method of auditing in the country or district.Performance auditing refers mainly to the economy,efficiency,effectiveness,fairness and environment of the audited party or project.It includes unique angle of view and is a special auditing method.It has great virtues which the financial auditing doesn't have.Performance auditing could reflect the economic benefit and social efficiency of the audited party scientifically and objectively.It is the inexorable trend of the auditing development of the world.In recent more than ten years,in China,the Audit Commission and local audit institutions have been trying to carry out and explore the performance auditing one after another.The auditing authority of Shenzhen has paced the whole nation in the developing of performance auditing.Performance auditing of Shenzhen was followed with great interest by government departments of Shenzhen and social public from the beginning.Performance auditing got good promoting effect and great social response in Shenzhen and China.However,there are many problems with performance auditing of Shenzhen.This dissertation investigates and analyses the practice of performance auditing of Shenzhen with literature research and case analysis method.On this basis,this dissertation puts forward existiong problems in the current performance auditing in Shenzhen.After analysis,this dissertation puts forward that performance auditing in Shenzhen has not yet established a complete performance auditing evaluation criteria and indicators system,audit staff quality can not fully meet the requirements of professional knowledge of performance auditing,performance auditing methods are not fully scientific and effective,there is lack of accountability in performance auditing,and other issues.On the basis of fully drawing on and sucking up the advanced experience of performance auditing of developed countries,this dissertation analyses the reasons of existing problems of performance auditing in Shenzhen.Combinedwith auditing environment and work practice of Shenzhen,this dissertation presents countermeasures and suggestions of improving performance auditing in Shenzhen,such as making systemic and complete criteria and index system of performance auditing,strengthening training and development of audit staff,carrying out scientic and newest performance auditing methods,reforming current system of organization of audit,improving the system of accountability,announcement,rectifying,reform and tracking of performance auditing,etc.On the basis of fully combining theory with practice of performance auditing in Shenzhen,this dissertation puts forward the aboved countermeasurements and suggestions.These suggestions have good pertinence,supply theory guidance for improving performance auditing in Shenzhen,are meaningful to furtherly improving supervision of public finance fund and reform of public finance system.
Keywords/Search Tags:performance auditing, finance fund, audit index system
PDF Full Text Request
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