名称：政府审计准则现状、缺陷与优化研究目录引言......................................................................................................................................4一、政府审计准则相关概念综述....................................................................................1（一）政府审计的概念......................................................................................................1（二）政府审计目的及意义...............................................................................................1（三）政府审计的主要内容...............................................................................................2（四）政府审计的权限......................................................................................................2二、政府审计准则内容分析...........................................................................................2（一）主要内容分析..........................................................................................................2（二）准则内容范围分析...................................................................................................3（三）准则内容涉及的重要事项.......................................................................................3三、政府审计准则现状...................................................................................................4四、浙江省财政厅2009年度财政绩效审计分析..........................................................5（一）审计内容..................................................................................................................5（二）实施方法..................................................................................................................5（三）审计结果..................................................................................................................5（四）审计意见分析..........................................................................................................6五、政府审计准则缺陷分析...........................................................................................6（一）独立审计机构不健全...............................................................................................6（二）审计制度准则不完善...............................................................................................7（三）审计人员综合素质有待提高...................................................................................7（四）缺乏创新方法运用...................................................................................................8六、对策与建议...............................................................................................................8（一）保障审计机构独立性...............................................................................................8（二）提升审计人员审计能力...........................................................................................9（三）健全相关法律法规制度...........................................................................................9（四）推动创新审计方法的应用.....................................................................................10七、总结.........................................................................................................................11八、参考文献...........
