县级政府投资项目绩效审计存在的问题与对策研究

发布时间：2018-12-13 08:28

【摘要】：政府绩效审计是促进政府行政效能建设和提高政府执政能力的有效举措。党的第十一届全国人民代表大会常务委员会第十五次会议上刘家义审计长指出要加强对重大投资项目和重点民生资金的跟踪审计,积极推进绩效审计。近两年国家新增了中央投资计划,特别是对县级以下的基层农村建设加大了投资,这一揽子经济刺激计划实施下去,必然为全民经济发展和社会公共事业建设做出巨大贡献。但是,这些政府投资项目是否达到预期的最大效益必须通过全面的绩效审计来衡量。本文从阐述县级政府投资项目的内涵和发展历程入手,揭示出目前我国县级政府投资项目绩效审计的不足之处,通过案例分析探讨了完善我国县级政府投资项目绩效审计的途径,以期投资项目实现最大效益,促进政府的行政效能。本文共分四章:第一章分析论文的选题背景、选题意义,以及通过对国内外县级政府投资项目绩效审计的研究现状的评述,提出本文的研究思路、方法、内容和可能的创新点。第二章先对县级政府投资项目绩效审计的相关概念进行界定,并且介绍了其特征、主体及对象。在此基础上,论述了开展县级政府投资项目绩效审计的必要性,同时详细回顾了其发展和演变的历程。第三章基于Y县农业综合办项目绩效审计案例的分析,提出了县级政府投资项目绩效审计存在各方面的问题,并对形成原因进行深入研究。第四章通过对前文案例的分析,学习地方政府绩效审计的成功经验,从夯实县级政府绩效审计基础、建立健全政府投资项目绩效审计制度、科学规范政府绩效审计评价内容几个层面完善县级政府投资项目绩效审计。本文的主要成果和创新点是:梳理了县级政府投资项目绩效审计的演变历程。根据梳理的有关政府绩效审计的文献,总结出自己的观点,分别对县级政府和地方政府审计机关进行访谈调查和案例分析,发现我国县级政府投资项目绩效审计存在的问题。根据县级政府和地方政府审计机关在投资项目绩效审计方面的对比分析,吸取地方政府审计机关的成功经验,提出完善我国县级政府投资项目绩效审计的对策。
[Abstract]:Government performance audit is an effective measure to promote the construction of government administrative efficiency and to improve the government's governing ability. At the 15th meeting of the standing Committee of the Eleventh National people's Congress of the Communist Party of China, Liu Jiayi Auditor-General pointed out that we should strengthen the tracking audit of major investment projects and key people's livelihood funds, and actively promote the performance audit. In the past two years, the state has added a central investment plan, especially to the grass-roots rural construction below the county level. The implementation of this economic stimulus package will certainly make great contributions to the economic development of the whole people and the construction of social public utilities. However, whether these government investment projects achieve the expected maximum benefit must be measured by comprehensive performance audit. Starting with the connotation and development of county government investment projects, this paper reveals the inadequacies of performance audit of county level government investment projects. This paper discusses the ways to perfect the performance audit of county-level government investment projects through case analysis in order to realize the maximum benefit of investment projects and promote the administrative efficiency of the government. This paper is divided into four chapters: the first chapter analyzes the background of the thesis, the significance of the topic, and through the domestic and foreign county-level government investment project performance audit review of the status quo, put forward the research ideas, methods, content and possible innovations. The second chapter defines the concept of performance audit of county-level government investment projects, and introduces its characteristics, main body and object. On this basis, this paper discusses the necessity of the performance audit of county-level government investment projects, and reviews its development and evolution in detail. In the third chapter, based on the analysis of project performance audit cases of Y County Agricultural Comprehensive Office, the author puts forward the problems existing in the performance audit of county-level government investment projects, and makes an in-depth study on the causes of its formation. The fourth chapter studies the successful experience of the local government performance audit through the analysis of the previous cases, from strengthening the foundation of the county government performance audit, establishing and perfecting the government investment project performance audit system. Scientifically standardize the evaluation content of government performance audit and improve the performance audit of county-level government investment projects. The main achievements and innovations of this paper are as follows: combing the evolution of county-level government investment project performance audit. According to the literature about the government performance audit, the author summarizes his own views, and carries on the interview investigation and the case analysis to the county government and the local government audit institution, and finds out the problems existing in the performance audit of the county government investment project in our country. Based on the comparative analysis of the performance audit of investment projects between county-level government and local government audit institutions, this paper draws on the successful experience of local government audit institutions, and puts forward some countermeasures to perfect the performance audit of county-level government investment projects.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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