农业综合开发资金绩效审计评价方法研究

发布时间：2018-03-11 07:26

本文选题：农业综合开发资金　切入点：绩效审计评价方法　出处：《湖南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 为落实党的十七大提出的提高财政资金开发水平,逐步提高财政开发资金标准的政策,国家财政对农业综合开发资金的投入逐年增加,但这方面的理论研究明显滞后,特别是缺乏对农业综合开发资金绩效审计的评价方法。因此,开展农业综合资金绩效审计并设计合理有效的评价指标与标准,对于加强农业综合开发资金的管理,提高农业综合开发资金的使用效益具有重要意义。本文运用经济学、审计学与管理学的相关理论,运用规范与实证相结合的方法研究我国农业综合开发资金绩效审计的问题。在我国,农业综合开发资金管理存在许多问题,主要表现在资金布局不合理、资金管理不规范、缺少跟踪监督等方面。这些问题主要因公共管理中存在严重的委托代理关系而导致,绩效审计是解决这一问题的有效措施。现有的有关农业综合开发资金绩效审计的方法、指标设计缺乏全面性和总体性,还未形成一整套建立在科学数据和调查分析基础上的指标体系,不能满足不同省份、不同层面等各方面进行综合、立体评价的需要。为此,本文首先分析建立农业综合开发资金绩效评价指标的基本原则,然后根据我国的农业经济实际状况,构建农业综合开发绩效审计的评价指标与评价标准。在明确绩效评价指标之间的相互依存及影响的基础上,建立一个由目标层、准则层和因素层、指标层组成的递阶层次模型。建立分析评价模型。最后应用层次排序法和一致性检验等统计方法,对我国不同省份的农业综合开发绩效进行比较分析。
[Abstract]:In order to implement the policy of raising the level of development of financial funds and gradually raising the standard of financial development, the national financial input into comprehensive agricultural development has increased year by year, but the theoretical research in this respect is obviously lagging behind. In particular, there is a lack of evaluation methods for the performance audit of agricultural comprehensive development funds. Therefore, to strengthen the management of agricultural comprehensive development funds, it is necessary to carry out the performance audit of agricultural comprehensive development funds and design reasonable and effective evaluation indexes and standards. It is of great significance to improve the utilization efficiency of agricultural comprehensive development funds. This paper applies the theories of economics, auditing and management to study the performance audit of agricultural comprehensive development funds in China. In China, there are many problems in the management of comprehensive agricultural development funds, which are mainly reflected in the irrational distribution of funds and the irregular management of funds. These problems are mainly caused by the serious principal-agent relationship in public administration. Performance audit is an effective measure to solve this problem. The index design lacks comprehensiveness and totality, and has not yet formed a whole set of index systems based on scientific data and investigation and analysis, which cannot meet the needs of comprehensive and three-dimensional evaluation in different provinces, different levels, etc. This paper first analyzes the basic principles of establishing the performance evaluation index of agricultural comprehensive development funds, and then according to the actual situation of agricultural economy in China, On the basis of defining the interdependence and influence of the performance evaluation indexes, the paper establishes a target layer, a criterion layer and a factor layer, which are used to evaluate the performance of comprehensive agricultural development. The hierarchical sub-model composed of index layer is established and the evaluation model is established. Finally the performance of agricultural comprehensive development in different provinces of China is compared and analyzed by using the statistical methods such as hierarchical ranking method and consistency test.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.61;F224

【引证文献】