中美政府绩效审计公告制度对比描述.doc

本科毕业论文 题 目 中美政府绩效审计公告制度对比研究 系 别 会计学系 专业班级 审计1002班 姓 名 寇 炜 指导教师 刘 彬 2014年4月 26 日 内容摘要 本文以中美两国作为对比分析的对象，深入的分析其在政府绩效审计公告制度方面的差异，主要是审计结果公告的内容、方式、法律等方面问题。在系统的考察和对比之后，挖掘美国在政府审计公告制度中的不同优势和值得借鉴的成功经验，从而使这一研究，能得到启示性的研究结论，对中国政府审计公告制度的改革和发展有所裨益。 文章运用了归纳法和演绎法，分析了中美政府绩效审计公告制度的差异，从法律法规体系、审计制度的模式、审计发展类型、审计人员等方面对中美审计结果公告制度对比分析，发现我国政府绩效审计公告制度存在的问题。 针对目前审计公告制度所反映的问题，本文提出了一些可供参考的建议，本文认为应通过健全审计公告制度法律体系，建立审计公告内容和形式的标准型规范，提高审计人员素质等措施来为审计公告制度的更好实施创造良好条件。 关键词：政府绩效审计；审计公告；政府公告制度 Abstract Based on the two countries as the objects of comparison and analysis， this paper do an in-depth analysis of its in the government performance audit notice systemmainly focus on the problems which were scope, methods and procedure of the audit results announcement and so on. We can find the different advantages of government audit proclamation system and successful experience which worth to draw lessons from it after investigation and comparison .Then we can get a revelatory research conclusion which is good for reform and development of the audit proclamation system of Chinese government. This article used the induction and deduction method, and analyzes the differences of government performance audit proclamation system of China and the United States. We found the problem of the government performance audit notice system in our country from the comparison and analysis the mode of legal system, audit system, audit development type and the auditor of the audit results announcement system. In order to help to audit notice system in China. this paper puts forward some reference suggestions reflected in view of the problems of present audit proclamation system .This paper thought that we must establish and improve the legal system, set up audit announcement content and the form of standard specification of audit notice system, improve audit quality, finally create the good conditions for strengthening audit notice