政府绩效审计风险成因及其控制

发布时间：2018-02-02 18:27

本文关键词： 政府审计绩效审计审计风险质量控制　出处：《江西财经大学》2009年硕士论文　论文类型：学位论文

【摘要】： 政府绩效审计在许多国家都得到了较好的发展,并逐步成为政府审计的重要组成部分。政府绩效审计是政府职能发展到一定阶段的产物,这是因为随着国家职能的扩大,国家公共支出也不断增加,在政府审计工作中要求审查政府经济活动的效果、效率的声音也越来越多。然而,无论是实践上还是理论上,政府绩效审计依然存在很多问题有待进一步解决:实践上,政府绩效审计的技术方法、指标、公告制度等还需要进一步完善;理论上,政府绩效审计的研究领域还需要进一步细化和深入。目前,理论界和实务界对绩效审计的概念和内涵都有不同的见解,本文将绩效审计定义为对被审计单位的职能履行情况和工作项目执行情况,通过经济性、效率性和效果性进行审查、监督的审计活动。而尽管国内外涌现了不少有关绩效审计的研究文献,但是绩效审计至今为止所延伸的领域——无论是应用范围上,还是学科交叉上——还比较有限,本文的主要对象“绩效审计风险”的研究也相对匮乏。本文即专门针对政府绩效审计的风险问题展开,将其独立作为一个问题进行研究,强调了政府绩效审计风险的特殊性,希望能够深化对政府绩效审计风险的认识,分析政府绩效审计风险的成因并提出防范与控制的建议。本文以绩效审计、审计风险等理论研究为依据,结合政府绩效审计风险的特征,分析了政府绩效审计风险的成因,再从英美两国的经验中获得启示,提出了防范与控制的建议,全文共分为五个部分。第一部分为引言,首先阐述本文研究的背景,列举有关的重要国内外研究文献,阐述写作的主要思路及研究方法,并列示出基本写作框架。第二部分是政府绩效审计风险的概述,首先阐述了风险、审计风险的涵义与特征,然后给出政府绩效审计风险的定义,认为政府绩效审计风险是指政府审计机关对审计对象的经济性、效率性、效果性等有关事项进行监督评价后,遭受损失或不利结果的可能性。本文认为,可以从两个方面对其进行阐述。一方面,该风险是审计人员在政府绩效审计过程中采用了不恰当的审计程序和审计方法,或对审计对象进行了错误的估计、判断,导致发表不当的审计意见,以至于受到利益相关者的批评控诉,并遭受某种损失的可能性。另一方面,该风险是包括利益相关者在内的社会公众基于其了解的客观情况和作出的理性判断,认为审计机关发表了不当的绩效审计意见,由此对审计机关表示质疑和批评并要求审计机关承担责任的可能性。第三部分是我国政府绩效审计风险的成因分析,主要从审计环境、审计主体、审计客体等三个方面,综合运用经济、行政、社会等多重视角对政府绩效审计风险的产生原因进行分析。除了总结政府审计风险的普遍成因,本文还分析了影响政府绩效审计风险的几个特殊成因。比如,政府审计人员为了加大被审项目绩效改进的效果,会形成审计立项的风险偏好,倾向于选择固有风险大的项目;政府绩效审计需要收集大量的非财务信息,被审计单位却并不愿意透露过多非财务的内部资料;存在路径依赖的自我强化作用,被审计单位未必会采纳绩效改进建议,致使审计效果不能满足公众期望。第四部分是国外政府绩效审计风险防范的经验借鉴,这一部分主要以英国、美国为参照,从两国的审计体制、政府绩效审计准则、政府绩效审计风险管理等方面进行考察,综合论述英、美等国家针对政府绩效审计风险的防范措施。并以此思考国外经验对我国风险控制的启示,比如,两国都十分重视绩效审计立项的风险评估,并通过聘请外部专家的方式确保政府绩效审计质量;另外,良好的沟通可以完善绩效审计报告,明确绩效审计范围有利于降低审计风险。第五部分是对我国政府绩效审计风险的防范与控制的探讨,该部分针对政府绩效审计风险的成因,并借鉴国外政府绩效审计风险防范的经验,从加强审计法规制度建设、改善政府绩效审计效果、建立有效的沟通渠道等多个方面提出了防范政府绩效审计风险的建议。同时,该部分还指出应注重政府绩效审计质量控制,并分别提出了审计立项、审计实施和审计报告三个不同阶段的质量控制所要解决的问题,从而加强对政府绩效审计风险的控制。
[Abstract]:Government performance audit has been developed in many countries and gradually becomes an important part of government audit . The government performance audit is the product of the government function development to a certain stage . However , as the function of the country expands , the public expenditure of the government is increasing . In practice , the government performance audit still has many problems to be further resolved : practice , the government performance audit technology method , index , announcement system and so on need to be further improved ; theoretically , the research field of government performance audit needs further refinement and in - depth . At present , the theory and practice circles have different opinions on the concept and connotation of performance audit . In this paper , the performance audit is defined as the audit activity of the performance of the function of the audited unit and the implementation of the work item . Based on the theory of performance audit and audit risk , this paper analyzes the causes of government performance audit risk based on the characteristics of government performance audit risk , and puts forward some suggestions on prevention and control . The second part is an overview of the risk of government performance audit . Firstly , it expounds the meaning and characteristics of risk and audit risk , and then gives the definition of the risk of government performance audit . The third part is the analysis of the causes of the risk of government performance audit in China . In addition to summing up the general cause of government audit risk , this paper also analyzes several special causes that affect the risk of government performance audit . In addition to summing up the general cause of government audit risk , this paper also analyzes several special causes that affect the risk of government performance audit . For example , in order to improve the performance improvement of the audited project , the audit unit will not be willing to disclose the large amount of non - financial information . The audit unit may not adopt the performance improvement suggestion , so that the audit effect cannot meet the public expectations . The fourth part is the experience of the risk prevention of government performance audit in foreign countries . This part mainly discusses the preventive measures against the risk of government performance audit from the aspects of audit system , government performance auditing standard , government performance audit risk management and so on in UK and USA . In this way , the author thinks the enlightenment of the country ' s foreign experience to the risk control of government . For example , both countries attach great importance to the risk assessment of performance audit , and ensure the quality of government performance audit by employing external experts . Besides , good communication can improve performance audit report , and it is helpful to reduce audit risk . The fifth part discusses the prevention and control of the risk of government performance audit in China , and puts forward some suggestions to prevent the risk of government performance audit from the aspects of strengthening audit regulation system construction , improving government performance auditing effect and establishing effective communication channel . At the same time , it also points out that the quality control of government performance audit should be paid attention to , and the problems to be solved by quality control in three different stages of audit , audit and audit report are put forward , so as to strengthen the control of government performance audit risk .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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