我国政府绩效审计存在的问题与对策研究

发布时间：2018-04-14 07:50

本文选题：政府绩效审计 + 问题　；参考：《苏州大学》2015年硕士论文

【摘要】：随着社会的进步和时代的发展,社会公众对政府提供的公共服务和公共产品需求不断增大,政府所承担公共经济责任的范围日益扩大,财政支出急剧增加。在公共财政这样的背景下,政府需要破解诸多难题,而我国财政资金存在的主要问题就是使用绩效较低,许多国有机构一味为拨款而做足财政预算,这也是我国财政预算领域长期存在的主要问题。如何确保政府机构最有效地使用公共资金、如何使公众确信政府对公共资金进行良性的管理,政府绩效审计正是在此背景下应运而生的,即由审计机关对政府公共管理活动进行评价,检查其是否具有经济性、效率性和效果性,促进政府改善公共管理,提高管理绩效的审计活动。经过三十多年的探索和实践,我国的政府绩效审计触角从早期的企业经济效益审计逐步向关注政府投资项目和财政资金的经济性、效益性和效果性领域拓展,从早期侧重对国外政府绩效审计的比较研究逐步向政府绩效审计理论的深入探索上延伸。但在过去三十多年中,无论是理论研究和实际操作,绩效审计发展的速度都一直很慢,而且还没有全面建成适合我国社会主义国情的绩效审计制度。社会主义市场经济体制的建立和完善,政府职能的转变,客观上都要求我国的政府审计跟随时代的步伐开拓创新,探索适合我国国情的绩效审计体系。如何总结政府绩效审计的规律,研究政府绩效审计的方法和路径,对现阶段政府绩效审计提出了新的命题和要求。因此,我选择了我国政府绩效审计进行研究。本文拟以我国政府绩效审计存在的问题与对策为研究方向,结合政府绩效审计概念,管理活动的特点,尝试分析政府绩效审计现在存在的问题原因,如现行审计体制的约束,重要性的认识不足,有效的绩效审计的标准缺失,审计人员的综合素质不高,审计结果公告制度贯彻落实不足,审计成果利用机制没有有效建立等问题。针对上述存在的问题在实际的审计项目案例中对政府绩效审计进行分析,最后从加强法制建设,转变政府绩效审计的模式,完善政府绩效审计的方法体系,规范政府绩效审计的指标评价体系,多方位提升我国政府审计人员的专业素养,进一步完善审计公告制度,提高绩效审计的透明度和责任归属等方面提出了完善我国政府绩效审计的对策。
[Abstract]:With the progress of the society and the development of the times, the demand of the public for the public services and public goods is increasing, the scope of the public economic responsibility of the government is expanding day by day, and the financial expenditure is increasing sharply.Under the background of public finance, the government needs to solve many difficult problems, but the main problem of our country's financial funds is the low performance, many state-owned institutions blindly make sufficient budget for the allocation of funds.This is also the main problem that our country budget domain exists for a long time.How to ensure the most effective use of public funds by government agencies, and how to make the public believe that the government manages public funds well, the government performance audit emerged as the times require under this background.That is to say, audit institutions evaluate government public management activities to check whether they are economical, efficient and effective, so as to promote the government to improve public management and improve management performance.After more than 30 years of exploration and practice, the government performance audit in our country has gradually expanded from the early enterprise economic benefit audit to the economic efficiency, efficiency and effect field of government investment projects and financial funds.From the early comparative study of foreign government performance audit, it extends to the government performance audit theory.However, in the past 30 years, the development of performance audit has been slow in both theoretical research and practical operation, and there has not been a comprehensive performance audit system suitable for the socialist situation of our country.The establishment and perfection of the socialist market economy system and the transformation of the government function objectively require the government audit of our country to follow the step of the times to blaze new trails and to explore the performance audit system suitable for the national conditions of our country.How to summarize the law of government performance audit, study the method and path of government performance audit, put forward new proposition and request to government performance audit at present stage.Therefore, I have chosen our government performance audit to carry on the research.This paper takes the problems and countermeasures of government performance audit as the research direction, combines the concept of government performance audit and the characteristics of management activities, tries to analyze the causes of the problems existing in the government performance audit, such as the constraints of the current audit system.There are some problems, such as insufficient understanding of importance, lack of effective performance auditing standards, low comprehensive quality of auditors, inadequate implementation of the audit result announcement system, and lack of effective establishment of the utilization mechanism of audit results.In view of the above problems, this paper analyzes the government performance audit in the actual audit project case, finally, from strengthening the legal construction, changing the government performance audit mode, perfecting the government performance audit method system,Standardize the index evaluation system of government performance audit, improve the professional quality of our government auditors in many ways, further improve the audit announcement system,Improving the transparency and responsibility of performance audit puts forward the countermeasures to perfect the performance audit of our government.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.41

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