权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

International Research of the Model Development in the Public Sector Auditing and Policy Assessment

公共部门审计和政策评估模型开发的国际研究

基本信息

批准号：
15530295
负责人：
YOSHIMI Hiroshi
金额：
$ 2.11万
依托单位：
HOKKAIDO UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2005
项目状态：
已结题

项目摘要

In recent years, the public sector accounting has been focused on by Japanese public. Particularly, the introduction of the accounting technique of a private sector into a public sector is discussed in this field. The corresponded auditing techniques are needed, and the introduction of the policy assessment that functions as the audit for operation in private sector is encouraged in the public sector. However, the integrated research for that had been extremely limited and the model which explains how the auditing or the policy assessment should correspond to the related information on a public sector including both quantitative and qualitative information has not offered.Under such understandings, this research tried to examine the issues that relates to the auditing and the policy assessment in the public sector in these days and also the related issues in the private sector. In that, the advanced foreign cases in Britain, Australia and the United States, etc. where the accounting and the audit techniques of a private sector have been introduced into a public sector are comparatively researched. For this reason, with the co-operation of Mark Christensen (Australia) and Christopher Humphrey (U.K.) as the overseas co-operative researchers, the auditing practice and the situation of the policy assessment in these countries and the current status of the model construction research have been examined. Furthermore, it is tried to extend the research to the further or additional issues which might be obstruct this model evaluation and should be examined in the future such as the ethical problem of auditor.

近年来，公共部门会计一直是日本公众关注的焦点。特别是，在这一领域中讨论了将私营部门的会计技术引入公共部门。需要相应的审计技术，并鼓励在公共部门引入政策评估，作为对私营部门业务的审计。然而，对此的整合研究极为有限，也没有提供一个解释审计或政策评估应如何对应于公共部门相关信息（包括定量和定性信息）的模型。本研究试图探讨目前公共部门审计与政策评估的相关问题，私营部门的问题。在这方面，比较研究了英国、澳大利亚和美国等国将私营部门的会计和审计技术引入公共部门的先进案例。因此，在马克·克里斯滕森（澳大利亚）和克里斯托弗·汉弗莱（英国）的合作下，作为国外的合作研究者，考察了这些国家的审计实践和政策评估的情况以及模型构建研究的现状。此外，本研究亦尝试将研究延伸至可能阻碍此模式评估且未来应加以探讨的其他议题，例如审计人员的道德问题。