【作者】 高玲；

【导师】 戚啸艳；

【作者基本信息】 东南大学 ， 会计学， 2006， 硕士

【摘要】 自1991年的全国审计工作会议上，审计署提出：“既要继续进行财务审计，又要逐步向检查有关内部控制制度和‘绩效审计’方面延伸”，到2002年1月15日，李金华审计长在全国审计工作会议上强调指出：“‘绩效审计’是世界发达国家审计机关的重要任务，加入WTO以后，我国经济与世界经济的一体化增强，审计机关之间相互交流与合作增多，有更多的相通之处需要我们相互借鉴。我们要抓住机遇，积极在效益审计方面进行探索”，绩效审计在我国已经日益受到重视并逐步开展起来。 到目前为止，我国的审计机关也开展过了一定的绩效审计，但是，从发展的情况来看，我国绩效审计的发展受到了重重的障碍，分析其原因，从根本上说，是因为我国的绩效审计制度还存在着一些问题，因此，本文从我国的绩效审计制度入手，对比其他国家的先进经验，找出我国绩效审计制度中存在的问题，查明原因并结合我国实际提出一些可行性的对策。本文的第二部分从大的前提“绩效审计”开始，首先探讨一下有关绩效审计的相关内容和相关定义的界定；第三部分开始进入了正题，作者选取了美国、英国及日本的绩效审计制度，在该部分的最后介绍我国的绩效审计制度；第四部分是本文的中心环节，把国外一些国家与我国的绩效审计制度进行对比，分析我国绩效审计制度中存在的问题；第五部分是本文的重点，对我国绩效审计制度中存在的问题从多方面提出切实可行的对策，第六部分提出相关研究今后发展的方向和重点，分析了本文研究的不足以及对后继研究的建议。 绩效审计目前正成为一股风靡全球的浪潮，成为现代国家审计发展的不可逆转的大趋势。它引起的最重大的变革，将不仅是审计范围的根本变动，而且是推动整个世界国家审计向深度的空前发展，我相信，我国的绩效审计制度在不断地改进之后，一定会使我国的绩效审计向着更高层次方向发展。更多还原

【Abstract】 At the countrywide audit conference in 1991, the National Audit Office put forward: "We must not only continue financial audit, but also extend the aspect of examining relational internal control system and ’performance audit’. On Jan. 15^th, 2002, LiJinhua comptroller emphasizes at the countrywide audit conference that "performance audit" is a very important mission for audit department in developed countries; after entering the WTO, incorporating of economy in our country and the world is enhanced. The communication and cooperation among the audit departments manifold. We can use for reference from each other at the same aspect. We must seize the chance and probe into the performance audit actively. The performance audit has been attached importance to and developed stage by stage in our country.Up to now, we have carried out performance audit at definite level. However, we can see that the development of the performance audit in our country has met many difficulties. We analyze that it is because there are some problems in the performance audit system of our country. In this article, I talk about the related content of performance audit in second part; In the third part, I will talk about the performance audit system in our and other countries; The forth part is the central part, I will compare the performance audit system in our country and in other countries, then find and analyze the problem; The fifth part is an important part, I will bring forward some corresponding measures which accord with the fact in our country; In the sixth part, I will put forward the direction and the importance and the advice of the research in the future.The performance audit has played an important part in the history of audit. I believe that if the performance audit system in our country has been improved, the performance audit must develop well.更多还原