我国政府绩效审计的理论与实证分析

发布时间：2018-04-03 10:12

本文选题：政府绩效审计　切入点：评价指标　出处：《中国海洋大学》2009年硕士论文

【摘要】：近年来,政府绩效审计在全国许多审计机关得到了有益尝试。国外政府绩效审计为我们提供了一定的经验,但我国的基本国情决定了中国的政府绩效审计不能照搬西方模式。政府绩效审计的中国模式必然与中国特色的现代化发展模式相适应。本文以“发现问题、分析问题、解决问题”思路贯穿始终,采用理论分析与实证分析相结合、比较分析、资料(数据)搜集、案例分析等研究方法,综合阐述绩效审计的“内涵及目标、新公共管理理念、指标体系、评价方法”等一般理论,对绩效审计技术和方法进行了重点介绍。受托经济责任学说是绩效审计产生的理论前提,新公共管理运动是绩效审计发展的政治动力。绩效审计指标体系涵盖了“专项绩效资金、政府管理绩效、社会发展、生态环境评价、项目绩效审计评价”五大类指标。应用于实践中的绩效审计方法列举了“审阅、观察、调查、访谈”等九种方法。通过例举先进地区绩效审计现状和介绍目前农村地区绩效审计滞后的现状,分析我国目前政府绩效审计存在的问题,剖析问题形成的原因,分析绩效审计发展趋势。本文总结了英国和美国绩效审计发展的特点和成功经验及其对我国切实开展绩效审计的启示。针对我国政府绩效审计存在的问题,在借鉴国外经验的基础上,进一步探索解决我国政府绩效问题的具体思路,明确提出优化我国政府绩效审计的具体策略：一是强化社会的民主、廉政、监督意识,创造良好的社会环境；二是健全法规体系,完善评价标准体系；三是转变政府审计模式,增强审计部门的独立性；四是灵活运用审计技术与方法,提高审计质量；五是提升绩效审计的有效供给,缓解供需矛盾；六是加大对审计结果的公告。今后一段时期,我国仍处于通过改革来推动经济社会发展的阶段,经济体制和法规制度在不断的调整改革过程中,这种环境决定了我们只能从实际出发,不断努力探索构建有中国特色的绩效审计模式,以促进政府部门强化职责,改进管理,提高效能。本文对于我国开展政府绩效审计提供了一定的理论与实践借鉴。希望能对该领域的研究及实践具有一定促进作用。
[Abstract]:In recent years, the government performance audit in many audit institutions throughout the country has been a useful attempt.The foreign government performance audit has provided us with certain experience, but the basic situation of our country has decided that the Chinese government performance audit can not copy the western model.The Chinese model of government performance audit must adapt to the modern development mode with Chinese characteristics.This paper comprehensively expounds the general theory of performance audit, such as connotation and goal, new public management idea, index system, evaluation method, etc., and introduces emphatically the technology and method of performance audit.The theory of entrusted economic responsibility is the theoretical premise of performance audit, and the movement of new public management is the political motive force of the development of performance audit.The index system of performance audit includes five categories: special performance fund, government management performance, social development, ecological environment evaluation and project performance audit evaluation.The performance audit methods used in practice are listed as "review, observation, investigation, interview" and so on.By citing the current situation of performance audit in advanced areas and introducing the current situation of lagging performance audit in rural areas, this paper analyzes the problems existing in the current government performance audit in China, analyzes the reasons for the formation of the problems, and analyzes the development trend of performance audit.This paper summarizes the characteristics and successful experiences of the development of performance auditing in the United Kingdom and the United States and its enlightenment to the practical development of performance auditing in China.In view of the problems existing in the government performance audit of our country, on the basis of drawing lessons from foreign experience, the author further explores the concrete ideas to solve the problem of government performance in our country.Clearly put forward the specific strategies to optimize our government performance audit: first, strengthen the social democracy, clean government, supervision consciousness, create a good social environment; second, perfect the legal system, perfect the evaluation standard system; third, change the government audit mode,Strengthen the independence of audit departments; fourth, flexible use of audit techniques and methods to improve audit quality; fifth, improve the effective supply of performance audit, ease the contradiction between supply and demand; sixthly, increase the announcement of audit results.For some time to come, China is still in the stage of promoting economic and social development through reform. In the process of continuous adjustment and reform of the economic system and the legal system, this environment determines that we can only proceed from the actual situation.In order to promote government departments to strengthen their responsibilities, improve management, and improve efficiency, we should constantly explore and construct a performance audit model with Chinese characteristics.This paper provides some theoretical and practical reference for the development of government performance audit in China.It is hoped that it will promote the research and practice in this field.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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