公共机构绩效审计评价标准研究
发布时间：2018-10-08 11:52
【摘要】：公共机构是处理社会公共事务的组织,它受公众的委托对公共资源进行经营管理,承担公共受托经济责任。公共受托经济责任分为受托管理责任和受托财务责任,前者是按照经济性、效率性和效果性的要求使用和管理这些资源的责任,后者是汇报对公共资源的管理情况的责任。审计是审查、评价受托经济责任的履行情况,从而确认、解除受托责任的活动。公共机构绩效审计就是审查和评价被审计单位受托管理责任履行情况的审计,它的目的是改善公共受托责任,促进被审计单位改善资源管理,更高效地履行职责。公共机构绩效审计评价标准是衡量被审计事实、鉴定资金使用的效率、效果的标准,是审计人员分析、评价并出具审计意见的依据,并对审计质量保证和审计风险控制有重要作用。本文通过比较系统的理论研究,在了解西方发达国家绩效审计标准的基础上,通过对审计实务工作者的访谈,提出了绩效审计的定位、评价标准设置的原则和方法,并结合深圳市绩效审计的案例,分析我国公共机构绩效审计评价标准的现状。最后,借鉴平衡记分卡的理念,提出从财政资金使用的“三E”、公众满意度、内部控制、可持续发展四个层面建立公共机构绩效审计评价框架,并从指导性标准、技术性标准、替代标准三方面选择评价标准。
[Abstract]:Public organization is an organization dealing with social public affairs. It is entrusted by the public to manage public resources and undertake public fiduciary economic responsibility. Public fiduciary economic responsibility is divided into fiduciary management responsibility and fiduciary financial responsibility, the former is the responsibility to use and manage these resources according to the requirements of economy, efficiency and effectiveness, and the latter is the responsibility to report the management of public resources. Audit is the activity of reviewing and evaluating the performance of the entrusted financial responsibility, thereby recognizing and releasing the fiduciary responsibility. Performance audit of public institutions is an audit that reviews and evaluates the performance of entrusted management responsibilities of audited units. Its purpose is to improve public fiduciary responsibilities and promote the improvement of resource management and more efficient performance of duties by audited units. The evaluation standard of public organization performance audit is the standard to measure the fact of being audited, to appraise the efficiency and effect of the use of funds, and to be the basis for auditors to analyze, evaluate and issue audit opinions. And audit quality assurance and audit risk control has an important role. On the basis of understanding the performance auditing standards of western developed countries, this paper puts forward the orientation of performance auditing, the principles and methods of setting evaluation standards, through the interviews with audit practitioners. Combined with the case of Shenzhen performance audit, this paper analyzes the current situation of performance audit evaluation standards of public institutions in China. Finally, based on the concept of balanced Scorecard, the paper puts forward the establishment of the performance audit evaluation framework of public institutions from the four aspects of "three E", public satisfaction, internal control and sustainable development. Technical standards, alternative criteria three aspects of the selection of evaluation criteria.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6
本文编号：2256643
[Abstract]:Public organization is an organization dealing with social public affairs. It is entrusted by the public to manage public resources and undertake public fiduciary economic responsibility. Public fiduciary economic responsibility is divided into fiduciary management responsibility and fiduciary financial responsibility, the former is the responsibility to use and manage these resources according to the requirements of economy, efficiency and effectiveness, and the latter is the responsibility to report the management of public resources. Audit is the activity of reviewing and evaluating the performance of the entrusted financial responsibility, thereby recognizing and releasing the fiduciary responsibility. Performance audit of public institutions is an audit that reviews and evaluates the performance of entrusted management responsibilities of audited units. Its purpose is to improve public fiduciary responsibilities and promote the improvement of resource management and more efficient performance of duties by audited units. The evaluation standard of public organization performance audit is the standard to measure the fact of being audited, to appraise the efficiency and effect of the use of funds, and to be the basis for auditors to analyze, evaluate and issue audit opinions. And audit quality assurance and audit risk control has an important role. On the basis of understanding the performance auditing standards of western developed countries, this paper puts forward the orientation of performance auditing, the principles and methods of setting evaluation standards, through the interviews with audit practitioners. Combined with the case of Shenzhen performance audit, this paper analyzes the current situation of performance audit evaluation standards of public institutions in China. Finally, based on the concept of balanced Scorecard, the paper puts forward the establishment of the performance audit evaluation framework of public institutions from the four aspects of "three E", public satisfaction, internal control and sustainable development. Technical standards, alternative criteria three aspects of the selection of evaluation criteria.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6
【引证文献】
中国硕士学位论文全文数据库 前8条
1 赵小平;政府公共工程绩效审计评价指标体系研究[D];西南财经大学;2007年
2 卞鸣慧;我国政府绩效审计方法选择策略研究[D];上海交通大学;2007年
3 肖亚萍;我国政府绩效审计评价体系研究[D];厦门大学;2007年
4 彭秋琼;社会保险基金政府绩效审计的研究[D];长沙理工大学;2008年
5 雷老闲;基于平衡计分卡的公共工程绩效审计研究[D];复旦大学;2008年
6 王媛;我国政府绩效审计评价体系研究[D];山东经济学院;2010年
7 王海燕;我国政府绩效审计的现状及改进措施[D];上海交通大学;2008年
8 喻婷;社会保险基金绩效审计评价体系研究[D];西南财经大学;2010年
，本文编号：2256643
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