平衡記分卡下政府績效審計評價指標研究.pdf

1、山西財經(jīng)大學(xué)碩士學(xué)位論文平衡記分卡下政府績效審計評價指標研究姓名：白鴿申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：辛旭2008-09-261 Abstract With the development of the theory of fiduciary duties, the audit theory and practice have had a significant progress: from

2、 the Financial Audit to the Performance Audit. The Performance Audit reviews not only the legality of government actions and compliance, but also the rationality and effectiveness. At present, the main p

3、erformance audit evaluation criteria widely used by many Governments around the world is 3E Audit, namely, the economy, efficiency and effectiveness of the audit. Practice has proved that, 3E Audit

4、has played a huge role in promoting the government to improve the management and efficiency in the use of public resources. However, with the new public management movement, government services for the peo

5、ple of the fairness, the quality of the environment, and other non- financial indicators are particularly important. therefore, 3E Audit has shown its limitations in completeness and scientificalness. How to

6、 develop a sound scientific evaluation of the government performance audit index system, is now the problem concerned by the world audit communities, but it is still difficult to answer, which mainly dues to

7、the large and complex government agencies. Different government department has its particular functions and objectives, so as to the audit projects are different, the result of which is that evaluation ind