基于公共受托責(zé)任理論的政府內(nèi)部審計有效性研究.pdf

1、東南大學(xué)碩士學(xué)位論文基于公共受托責(zé)任理論的政府內(nèi)部審計有效性研究姓名：洪梅申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：陳良華20080102AEffectivenessStudyonGovernmentalInternalAuditingBasedonPubficAccountabilityTheoryGraduate：HongMeiSupervisorChenLianghunAbstractInternalauditinghasalong

2、historyTheconceptionofinternalauditinghasbeenexistedsincAgtheappearan∞ofprincipalagencyrelationshipTodayarevolutionofinternalauditing咖髂OVal“unaunmmc魍dThecitizenandthecompetentsupervising烈辨璐askgovernmentstofill丘lhispublic

3、accountabilityandtoaddressthisneedforpublicaccountabilityinformationbyhetpingstakeholdersa％e蠲how腳cM∞Ⅷwm“qHjredandusedTheinternalauditinghasreceivedincreasingaUcnfionasanimportantcompommtofgovernmentalfinancialmanagementa

4、ndatoolforimprovingtimpaformancoofthegovernmentalsevtorHowevera。acomponentofauditingsystem，thedevelopmentofovmnmentintemalauditingisstillnottheflameca$einChinatheimprovementofgovernmentalinternalauditingpraoticeisserious

5、lyhinderedbythelal蛐g(shù)oftheoryresearchinginOUrcountryThesuccessfuleⅨperienceofthedevelopedcountriesreformcanprovideourcounuygovernmentalinternalauditingsystemreformwithbeneficiallessonsbutit’snoteasyto㈣whichmodelwouldmeett

6、heparticularcircumstancesofdifferenttypesofdevelopingandtransitionaleconomieswhichhaveinheriteddifferentapproachesandoperatecompletelydifferentpubficexpendituremanagementsystemBeforedrawinglessonsfirmtheabro堿WOneedtoanal

7、yzethecturentexistentprobleminourcountryAfterreviewingthepubficaccountabilityliteratures，thedissertationstrivestoallswcrandresolveseveralsignificantissuesofthegovernmentalinternalauditingtheoryandpracticeItconsistsofsixc

8、haptenThefirstchapterisprefaceThesecondchapteristheliteraturereviewOilgovernmentalinternalauditingChapterthreeisthebasictheoryofgovernmentalinternalauditing：PublicAccountabilityChapter4istoinquiryinto0111“countryinnerper

9、ttoaudittheexistproblem竹tolookforaroadforisingsI】itableforinnerparttoauditthedevelopmentChapterfivefandchaptersixrebuiltsourcounlry$governmentalinternalauditingsystemChapter$GVenadvance8theconclusiononthebasisoftheresult