完善我国政府效益审计研究

发布时间：2018-05-09 03:21

本文选题：政府审计 + 效益审计　；参考：《同济大学》2006年硕士论文

【摘要】：当前，政府审计的作用已引起全社会广泛关注，审计署李金华审计长在2003年全国审计工作会议上的报告中指出的：效益审计是更高层次的审计目标，是审计工作的发展方向。审计不仅要实行真实性合法性审计，更应当实行效益审计，以便为政府宏观决策服务。时至今日，，我国政府审计现状如何，与先进国家存在哪些差距，存在哪些需要完善或改进的问题，是一个值得研究的问题。因此，研究探索政府效益审计无论在理论还是在实践上都具有一定的价值。本文从理论和案例分析等多个层面来分析我国政府效益审计工作，对我国政府效益审计村子问题及原因进行分析，并对进一步完善我国政府效益审计提出了一些有可操作性的建议。本论文研究采用这样一种思路：首先明确政府效益审计的概念、特征和类别，对受托经济责任、公共财政理论、新公共管理理论等有关政府效益审计的若干理论依据进行解读，从政府效益审计的外部环境和内在动因变化双重角度分析政府效益审计的必然性与作用；然后通过案例分析和对中美两国的政府效益审计的对比，来分析我国效益审计目前还存在的主要问题，最后提出完善我国政府效益审计的对策建议。本论文主要分为六个部分。第一部分介绍研究背景和研究意义。第二部分介绍政府效益审计相关的理论，受托经济责任理论、公共财政理论、新公共管理理论。第三部分介绍国外政府效益审计值得借鉴的经验。第四部分着重从政府审计的外在环境、内部动因研究政府效益审计的必然性与作用；从社会环境、政治环境、经济环境等多方面来研究政府效益审计；并本着审计是对会计的再确认这一原则，对政府效益审计的确认、解除受托责任以及实现决策有用等两大作用进行研究。第五部分主要通过进行案例和中美两国的政府效益审计的案例比较角度，分析我国政府效益审计所存在的不足。第六部分对我国政府效益审计的发展提出建议。
[Abstract]:At present, the role of government audit has aroused wide attention of the whole society. In the report of the 2003 National Audit conference, the auditor general of the Audit Office pointed out that the benefit audit is a higher level of audit goal and the direction of the development of the audit work. The audit should not only carry out the authenticity and legitimacy audit, but also carry out the benefit audit. Today, the government's macro decision-making service. Today, what is the gap between the government audit and the advanced countries and what needs to be improved or improved is a problem worthy of study. Therefore, the research and exploration of government efficiency audit is of certain value both in theory and in practice. The analysis of the government efficiency audit work in China, the analysis of the problems and causes of the government benefit audit village in China, and some feasible suggestions for further improvement of the government efficiency audit in China are put forward.
In this paper, the concept, characteristics and categories of the government benefit audit are first clarifying, and the theoretical basis of the government benefit audit, such as the entrusted economic responsibility, the public finance theory, the new public management theory and so on, is interpreted, and the government benefit audit's external environment and internal motivation are analyzed in the dual perspective. The necessity and function of the government efficiency audit, and then through the case analysis and the comparison of the government efficiency audit between China and the United States, to analyze the main problems existing in our country's benefit audit at present, and finally put forward the countermeasures and suggestions to improve the government efficiency audit of our country.
This paper is divided into six parts. The first part introduces the research background and research significance. The second part introduces the theories related to the government benefit audit, the trustee economic responsibility theory, the public finance theory, the new public management theory. The third part introduces the experience of the foreign government benefit audit. The fourth part focuses on the government audit. The external environment, internal motivation research the inevitability and function of the government benefit audit, study the government efficiency audit from the social environment, the political environment, the economic environment and so on, and in line with the audit is the reconfirmation of the accounting principle, the confirmation of the government efficiency audit, the relieving of the entrusted responsibility and the realization of the usefulness of decision-making. The fifth part mainly analyzes the shortcomings of the government efficiency audit in our country by comparing the case and the case of the government efficiency audit of China and the United States. The sixth part puts forward some suggestions on the development of the government efficiency audit in our country.

【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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