基于路径依赖理论的我国政府绩效审计制度变迁研究

发布时间：2018-01-15 18:19

本文关键词：基于路径依赖理论的我国政府绩效审计制度变迁研究　出处：《湖南大学》2012年硕士论文　论文类型：学位论文

【摘要】：政府绩效审计自诞生至今已取得了极大的发展，我国采用政府绩效审计也有着30多年的历史，在理论和实务中也都取得了很大的进步，但至今政府绩效审计仍未能摆脱“屡审屡犯”的怪圈，政府绩效审计在理论和实务中仍存有大量的问题，如政府绩效审计部门独立性不够，审计的随意性大等。为解决公共资金的使用效率差，监管难的问题，避免国有资产的损失浪费，体现“善治”政府所应具有的透明性、效率性、公平性原则等，急需建立既与国际接轨又与中国国情相结合的政府绩效审计制度。本文首先阐述了政府绩效审计、制度变迁及路径依赖理论涵义和其中的基本观点，论述了路径依赖理论观点的发展历程，并指出将制度变迁和路径依赖理论结合起来来解释政府绩效审计制度变迁的可行性和优势所在。文章在基于路径依赖理论的基础上，通过对我国政府绩效审计制度变迁的历史回顾，，提炼出我国政府绩效审计制度变迁的影响因素，即审计内外部制度、审计文化、审计机构及审计人员组成与素质，然后对这些因素的具体作用方式及机理进行了博弈分析，并根据分析的结果对我国绩效审计制度建设提出政策建议。
[Abstract]:Government performance audit has made great progress since it was born. Our government performance audit has a history of more than 30 years and has made great progress in theory and practice. However, the government performance audit still can not get rid of the "repeated trial and error" cycle, the government performance audit in theory and practice still have a lot of problems, such as the independence of government performance audit department is not enough. In order to solve the problems of inefficient use of public funds, difficult supervision, avoid the loss and waste of state-owned assets, reflect the "good governance" government should have transparency, efficiency, fairness and so on. It is urgent to establish a government performance audit system which is in line with both international and Chinese conditions. Firstly, this paper expounds the theoretical meaning of government performance audit, institutional change and path dependence, and discusses the development of path dependence theory. And points out that the combination of institutional change and path dependence theory to explain the feasibility and advantages of the institutional change of government performance audit. This paper based on the theory of path dependence. Through the historical review of the changes of the government performance audit system in our country, this paper abstracts the influencing factors of the change of the government performance audit system, that is, the internal and external audit system, the audit culture. The composition and quality of audit institutions and auditors are analyzed by game theory, and the policy suggestions on the construction of performance audit system in China are put forward according to the results of the game analysis.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

【引证文献】