基于公共受托责任理论的政府绩效审计研究

发布时间：2018-11-14 07:30

【摘要】： 作为一种全新的审计形式,政府绩效审计从二十世纪四、五十年代登上历史舞台,经过半个多世纪的发展,已经从破土的幼苗,成长为审计领域内的一朵奇葩。今天的政府绩效审计师,广泛活跃在世界各国的政治、经济和社会生活中。新中国政府绩效审计的历史,可以追溯到二十世纪八十年代初,在社会、经济发展中发挥了重要的作用,政府也越来越重视绩效审计的发展。审计署《2003至2007年审计工作发展规划》明确强调要“逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右”。但理论研究滞后严重制约了我国政府绩效审计实践水平的进一步提高。针对当前政府绩效审计中存在的问题,本文以公共受托责任为理论基础,试图解决和回答政府绩效审计中若干重要的理论和实践问题。在回顾公共受托责任已有研究之后,本文首先提出一个公共受托责任分析框架,从广义上阐述公共受托责任的思想内涵。其次,以该框架为工具,从历史和现实两个层面,研究公共受托责任发展和政府绩效审计演进之间的内在逻辑关系。再次,通过对丰富多彩的政府绩效审计实践加以抽象和总结,归纳出支撑政府绩效审计理论和实践的若干“核心”命题,着重研究政府内部控制和绩效评价标准两个命题。全文共分五个部分: 第一章“政府绩效审计研究文献述评和研究思路”。本章主要是对国、内外政府绩效审计文献进行回顾,指出当前政府绩效审计研究面临的问题,介绍本文的选题动机、研究思路、写作框架和各章的主要内容,以及本文的学术贡献和不足。第二章“政府绩效审计理论基础:公共受托责任”。二十世纪六、七十年代以来,西方学者从公共行政、政府财务报告和内部控制、政府绩效评估和绩效审计、政府治理和战略管理等角度,对公共受托责任理论展开深入和系统的研究。通过梳理和归纳,本文把上述研究成果概括为控制观、报告观、理性观和战略观等四种理论观点。在此基础上,概括、提炼出公共受托责任的一个分析
[Abstract]:As a new form of auditing, the government performance audit has stepped onto the historical stage in the 1940s and 1950s. After more than half a century of development, it has grown from a broken seedling to a wonderful flower in the field of auditing. Today's government performance auditors are widely active in the political, economic and social life of countries around the world. The history of government performance audit in New China can be traced back to the beginning of 1980s. It has played an important role in social and economic development, and the government has paid more and more attention to the development of performance audit. The Audit Office's Development Plan for Audit work from 2003 to 2007 clearly emphasizes the need to "increase the amount of benefit audit year by year and strive for about half of the total audit power invested by the year 2007". However, the lag of theoretical research has seriously restricted the further improvement of the performance audit practice of our government. In view of the problems existing in the current government performance audit, this paper tries to solve and answer some important theoretical and practical problems in the government performance audit based on the public fiduciary responsibility. After reviewing the existing research on public fiduciary responsibility, this paper first puts forward an analytical framework of public fiduciary responsibility, which expounds the ideological connotation of public fiduciary responsibility in a broad sense. Secondly, using the framework as a tool, the paper studies the internal logical relationship between the development of public fiduciary responsibility and the evolution of government performance audit from the historical and realistic aspects. Thirdly, by abstracting and summarizing the rich and colorful practice of government performance audit, this paper sums up some "core" propositions that support the theory and practice of government performance audit, focusing on the two propositions of government internal control and performance evaluation standard. The thesis is divided into five parts: the first chapter, Review of the research literature and research ideas of government performance audit. This chapter mainly reviews the literature on government performance audit in China and inside and outside, points out the problems faced by the current research on government performance audit, introduces the motivation, research ideas, writing framework and the main contents of each chapter. And the academic contribution and deficiency of this paper. Chapter two: the theoretical basis of government performance audit: public fiduciary responsibility. Since the 1960s and 1970s, Western scholars have looked at public administration, government financial reporting and internal control, government performance evaluation and performance audit, government governance and strategic management. The theory of public fiduciary responsibility is studied deeply and systematically. Through combing and summing up, the research results are summarized as control view, report view, rational view and strategic view. On this basis, the author summarizes and abstracts an analysis of public fiduciary responsibility.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.6

【引证文献】