【作者】 魏佳；

【导师】 王学瓅；

【作者基本信息】 东北林业大学 ， 会计学， 2008， 硕士

【摘要】 近年来,随着我国公共财政改革步伐的加快,转移支付日益受到重视,对转移支付进行审计也逐渐表现出重要性,通过转移支付审计可以有效地揭示转移支付资金使用效果,检查转移支付资金在推动地方经济发展、社会效益等方面是否取得成效,从而有利于促进各级政府加强对支出的控制,提高资金的使用价值,完善政府治理。然而我国转移支付审计开展时间较短,审计实践中面临许多困难,存在一些问题,转移支付审计如何深入,转移支付审计的目标定位、重点内容的确定、方式方法的选择、评价指标的构建等方面还缺少理论总结和系统认识。因此本文通过对近年转移支付审计成果的分析利用,对审计实践进行总结和提升,深入系统地进行“基于AHP-模糊评价法的转移支付审计研究”,具有重要的理论意义和现实意义。本文从转移支付资金审计视角出发,在总结近年来转移支付审计实践的基础上,应用审计学、博弈论等理论,运用实证分析、比较分析、因素分析、调查研究等方法,界定了我国转移支付审计的内涵、作用和主要内容,对当前转移支付审计的目标定位、总体原则、重点内容和方式方法等进行研究,深入系统的分析了我国开展转移支付审计存在的制约因素,最后力图以创新的战略思维,构建转移支付审计的评价模式,用于指导审计实践,以期提高转移支付资金的整体效益。更多还原

【Abstract】 In recent years, the pace of reform in China’s public finances is more quickly, people pay more attention to transfer payments, then the audit to the transfer payments also gradually show the significance, through transfer payments audit could effectively reveal the effects of transfer payments funds, could examine the transfer payment fund effect, such as whether it could improve the local economic development, social benefits etc, Then it could conduct the situation that all levels of government strengthen expenditure control, improved value for money, and improved governance. However, the time of our country transfer payments audit is short; there are many difficulties and problems in this practice, how to in-depth the transfer payments audit, the objective of transfer payments audit, the content of identification, the ways and means of selection, the structure appraising index of building, and so on. In that aspects there are lack of understanding of systems theory and summing up. Therefore based on the transfer payments audit in recent years, through use the outcome of the audit, summarize and upgrading the audit practice system, then "Study on the Transfer Payments Audit by AHP-Fuzzy Comprehensive Evaluation", which has great theoretical and practical significance.This paper begins from our present situation of transfer payments, Based on summarizing the practices of transfer payment audit in recent years. Applied fiscal decentralization theory, the theoretical of transfer payment, auditing and other related theories, using empirical analysis, comparative analysis, investigation method and so on. This paper defines the connotation, role and the main content of transfer payments audit, summarizes the results of transfer payments audit, Then expounds the restrict factors in transfer payments audit, Finally, trying to construct transfer payments audit assessment model by innovation the strategic thinking, in order to guide the audit practice, improving the transfer payment of funds overall efficiency.更多还原