政府绩效审计评价标准和指标问题研究

发布时间：2018-04-26 20:03

本文选题：绩效审计 + 评价标准　；参考：《厦门大学》2008年硕士论文

【摘要】： 从世界各国绩效审计发展的情况来看,政府绩效审计作为政府审计的一个重要分支,在整个政府审计工作中所占的比例越来越大。我国审计署于2003年颁发了《审计署2003至2007年审计工作发展规划》以及2006年审计法修订都顺应了国际绩效审计的潮流,但是目前世界各国的政府绩效审计都面临着评价难的问题。绩效审计评价,这既是绩效审计的重点,也是绩效审计难点,由于缺乏科学的评价标准和指标体系,审计结论的可信性和权威性都不高,有时甚至无法评价、无法得出结论。“评价什么,就得到什么”,只有解决了评价难题,才能真正发挥政府绩效审计的作用,才能促进政府绩效审计的快速发展。正是基于此出发点,笔者对绩效审计评价标准和指标问题进行研究。本文在第二、三、四章中,分别从理论层面、规范层面和实务层面对国内外政府绩效审计评价标准和指标进行研究。第二章介绍了国内外政府绩效审计及评价标准和指标理论研究,并对国内外研究进行评析;第三章在对国内外政府绩效审计评价标准和指标的相关规范进行概述后,分析国内外的规范差异及成因,在此基础上笔者提出了几点建议;第四章用实例具体说明评价标准在国内外的应用,总结评价标准在应用中的特点,并对我国评价标准应用中存在问题进行探讨,之后比较分析国内外绩效审计在实务中的差异,提出建议;在前面分析的基础上,笔者在第五章中将平衡计分卡应用于构建我国政府绩效审计评价框架,从公众层面、公共资源使用“3E”层面、内部业务流程层面和学习与发展层面进行构建,同时指出了应用平衡计分卡进行评价可能存在的问题及相应的解决对策。
[Abstract]:As an important branch of government audit, government performance audit accounts for more and more of the whole government audit work from the point of view of the development of performance audit in the world. The Audit Office of our country issued the Development Plan of Audit work from 2003 to 2007 in 2003 and the revision of Audit Law in 2006 all complied with the trend of international performance audit. However, at present, the government performance audit of all countries in the world is facing the problem of difficult evaluation. Performance audit evaluation, which is not only the focus of performance audit, but also the difficulty of performance audit. Due to the lack of scientific evaluation standard and index system, the credibility and authority of audit conclusions are not high, sometimes can not even be evaluated, can not draw conclusions. Only by solving the problem of evaluation can the government's performance audit really play its role and promote the rapid development of the government's performance audit. It is based on this starting point, the performance audit evaluation criteria and indicators are studied. In the second, third and fourth chapters, this paper studies the evaluation standards and indicators of government performance audit at home and abroad from the theoretical level, normative level and practical level. The second chapter introduces the domestic and foreign government performance audit and evaluation standards and indicators theoretical research, and analyzes the domestic and foreign research. Chapter three summarizes the relevant norms of the domestic and foreign government performance audit evaluation standards and indicators. Based on the analysis of the differences and causes of the norms at home and abroad, the author puts forward some suggestions. Chapter four illustrates the application of the evaluation standard at home and abroad with examples, and summarizes the characteristics of the evaluation standard in the application. The problems existing in the application of evaluation standards in China are discussed, and then the differences between domestic and foreign performance auditing in practice are compared and analyzed, and some suggestions are put forward. In the fifth chapter, the author applies the balanced Scorecard to construct the evaluation framework of Chinese government performance audit, from the public level, the public resource use "3e" level, the internal business process level and the learning and development level to construct. At the same time, this paper points out the possible problems and corresponding solutions to the evaluation by using balanced scorecard.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】