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A Study On Evaluation Of Government Auditing Efficiency Of Hubei Province Prefecture-level Cities Based On AHP

Posted on:2019-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y GuoFull Text:PDF
GTID:2439330590950530Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of social economy and the transformation of the government functions,the state has raised higher and higher requirements on government audit work,as well as the public expectations.However,is there any inefficient input within the government audit institutions? How to evaluate the efficiency of government audit? Does the audit efficiency of government audit institutions have improved by vertical comparison? Which is better by transverse comparison? How to improve the efficiency of government audit? These questions are what this paper will study and explain.This paper will study the government auditing efficiency of seventeen prefecturelevel cities of Hubei province,which is based on the data of 2012-2016 audit yearbooks,building a set of evaluation index system of the prefecture-level city audit efficiency.By using the Analytic Hierarchy Process(AHP),this paper will choose eight indicators at three levels,calculate the score of each prefecture-level city audit efficiency by Statistical analysis,conclude the current situation of government audit efficiency of Hubei province as a whole,and compare the prefecture-level city government audit efficiency of the pros and cons degree,then provide some recommendations to improving the efficiency of government audit.According to the research,The efficiency of the government auditing is constantly improving,the three most important factors are the number of the completed audit projects,the amount of detected violations and the penalty.Wuhan?Xiangyang?Xiaogan are the three cities which have the best government auditing efficiency.At the last,the research puts forward some opinions and suggestions to increase the efficiency of the government audit.
Keywords/Search Tags:Government audit, AHP, Efficiency evaluation
PDF Full Text Request
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