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Essay代寫范文-政府績效審計的變化

發布時間:2021-04-13 16:24:40 閱讀:2016

案例簡介

  • 作者:致遠教育
  • 導讀:本文是一篇Essay代寫范文,這篇Essay討論了政府績效審計的變化。政府績效審計會發生變化,前提條件就是潛在的利潤發生變化。如果政府的財政收入獲取不到這個利潤的話,那么審計主體就必須以改變的現行制度。
  • 字數:1528 字
  • 預計閱讀時間:5分鐘

案例詳情

本文是一篇Essay代寫范文,題目為:The change of government performance audit,這篇Essay討論了政府績效審計的變化。政府績效審計會發生變化,前提條件就是潛在的利潤發生變化。如果政府的財政收入獲取不到這個利潤的話,那么審計主體就必須以改變的現行制度。

審計

The change of government performance audit

"The 2003 to 2007 audit work development planning" proposed in the five years after the percentage of Chinese government audit work shall be fifty workload into the performance of audit. Whether and how to achieve such a requirement, but also many questions need to clear. The successful experience of other countries for reference and lessons, be helpful for our country more smoothly carry out government performance auditing.

《2003年至2007年審計工作發展規劃》提出五年后我國政府審計工作的百分比應納入績效審計工作量的50%。是否以及如何達到這樣的要求,還有很多問題需要明確。借鑒國外的成功經驗和教訓,有助于我國更順利地開展政府績效審計。

In view of this, this paper used the system change in China with the theoretical analysis and the same for although the audit system the Swedish government audit is how to walk to the performance auditing. This paper has two purposes, one to the system change theory frame analysis the Swedish government performance auditing process change: secondly, to our country performance audit in the enlightenment.

鑒于此,本文采用制度變遷與理論分析相結合的方法,對瑞典政府審計如何走向績效審計進行了探討。本文有兩個目的,一是對制度變遷理論框架分析瑞典政府績效審計過程的變遷:二是對我國績效審計的啟示。

According to the basic assumption that's thinking model and system change incentives is expected to get maximum potential profits subject, namely the external profits and the premise condition is that there are potential profits. Performance auditing the premise condition of change is should have potential profits. If the financial revenues and expenditures of other or auditing system audit system can't get this potential profit, audit main body will have change reason to make the internalization of external profits, it must to the existing system of innovation. Institutional change is an evolutionary process, it includes system alternative, conversion process and transaction. It through the complex rules. Standards and implementation of the marginal adjustment to realize, institutional change is the source of the relative prices and changes in preferences.

First, on the one hand, the price change elements. That is because long-term financial revenues and expenditures audit, financial revenues and expenditures of auditing system audit unit, to the development of the society in effect is very small. Diminishing marginal benefit, another auditing system of the implementation of the imperative, but right now a kind of performance auditing system just adapt this situation requirements arises at the historic moment. Sweden's audit work has 400 years of history. Established in 1527 "the king bookkeeping bureau", changed in 1967 to national sab, leadership by the ministry of finance. By the government appointed auditor-general. Since then, the work gradually from the financial audit turned to performance auditing.

Sweden is the first performance audit in European countries. Generally think, increase of national income per head. People more the requirement to change the existing system to adapt to the new situation of the need, such as economic successful people may ask more political power. And embodied in performance audit in, can understand so, the higher the national income per head, people education culture level higher, political and for democracy, and therefore more for the implementation of democratic consciousness embodied performance auditing. Sweden in 1970 per capita GDP totaled $4107, and the same period than Japan ($1961) and other countries much higher. As a welfare state, in 1970 the national income has amounted to $29.9 billion, compared with the Dutch ($29.11 billion) quite, far higher than at the time of some powers, such as Iran ($10.586 billion). After the second world war, a period of time, the fast development of economy. The 1946-1949 average annual GDP growth rate of 6.4%.

Second, cause relative price changes and a factors is the change of the technology. Justin yifu Lin think, and transaction cost related technical change, this arrangement is better than the other alternative arrangement more effective, originally for financial revenues and expenditures based on technology level audit is relatively backward, and on the basis of along with the development of economy, science and technology level changes with each new day, the original unable to deal with some of the data were needed for the moment now.

This is the technology in a range of output change happened in scale increasing return. In 1971, the total amount of scientific research fund 2.726 billion kronor, accounts for 1.8% of GDP, and 1975 years of French (1.8%) quite, more than 1970 years of Japan (1.1%), Canada (0.9%), India (0.3%). Swedish these expenses is far higher than other countries, Sweden become Europe's first performance audit in countries can find the reasons from part here.

Third, the accumulation of knowledge and the development of the education system. Make the information accepted subject, information collection and transmission methods and information material itself fully improve, reduce the certain and system arrangement innovation the costs associated, affect the performance of audit change income and cost. Performance audit need more discipline knowledge, the development of the related subjects for the development of performance auditing provides great help, such as the performance of public management and modern budget system, cost efficiency and economic analysis method, the application of statistics and computer science, technology and other psychological survey behavioral science, political science, etc.

Sweden in 1970 the university student 141200 people, enrollment rate 21.3%, higher than in the same period of some developed countries such as Australia (16.5%). Italy (34.6%), far higher than countries such as India (8.2%). 1970 education funds 13.15 billion kronor, accounts for 7.7% of GDP, far higher than western seven major industrial countries, such as the United States (6.696).

Fourth, social codes of conduct, value orientation also affect performance auditing income and cost of change. Dutch researchers hoff stender's five dimensions of the research from 50 countries and three areas of ethnic culture influence (survey the IBM in all over the world, the conclusion of the employee situation). Chan, the culture and the auditor examination of the relevant error ration, mainly studies power gap and individualism to audit the influence of mistakes. The study found that the state power gap auditors more easy to make a mistake and individualism strong enterprise mistakes more; There is also some scholars' research found that the cultural dimension of accounting different contents have influence, the above all is the study of the influence of the culture of accounting.

No found to have some scholars will performance auditing whether related to the development of the culture and a empirical research. Only the highest international organization 1986 audit institutions shall confirm the audit has 12th conference of the national features or culture. Democratic consciousness to enhance the development of performance auditing. The Swedish people's behavior standard, value orientation of change of external influence performance auditing income and cost.

目前還沒有發現有學者將績效審計是否與企業文化的發展相關進行了實證研究。只有最高國際組織1986年審計機關才能確認審計具有第十二屆會議的民族特色或文化。增強民主意識,促進績效審計的發展。瑞典人的行為規范、價值取向的變化對績效審計的收益和成本產生了外部影響。

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