中国政府绩效审计问题研究

发布时间：2018-05-01 07:30

本文选题：绩效 + 内涵　；参考：《东北师范大学》2008年博士论文

【摘要】： 政府面临许多困难,难题之一是如何确保最有效地使用公共资金,另一难题是如何使公众确信政府是对公共资金进行良好的管理。实践证明,一套好的制度安排能有效地降低管理成本,促进先进和合理行为的发生和发展,同时减少和抑制落后和不合理行为的发生。政府绩效审计作为一种制度选择,对约束政府行为,加强对政府权力的监督有重要作用。政府绩效审计就是由审计机关对政府公共管理活动进行评价,检查其是否符合经济性、效率性和效果性原则,以促进政府改善公共管理,提高管理绩效的审计活动。所谓经济性是指考虑质量的前提下,尽量减少获得和使用资源的成本,即投入的是否节约;效率性是指产出与投入的关系,即一定的投入能得到的最大产出,或是产出一定的条件下,投入最少;效果性是指项目、计划或其他活动的预期结果和实际结果的关系。政府绩效审计产生的背景或者说是原因基于三个方面:一,凯恩斯主义的兴起带来的政府职能的迅速扩张,公共支出急剧增加;二,随着民主政治体制的进步,公众民主意识逐步增强,对政府责任要求的日益提高;三,科学管理技术在公共管理中的运用,为绩效管理、绩效评估提供了技术基础。就政府绩效审计的理论和实践意义来说,开展政府绩效审计对于改善公共财政支出绩效、深化我国政治体制改革和重塑高效、民主、廉洁、透明的责任政府,确保政府职能的更好发挥作用意义重大。目前,美国国家审计总署中绩效审计占全部政府审计工作的85%,加拿大审计长公署和英国审计署,绩效审计大致占全部政府审计工作的40%。我国国家审计历史较短,对政府绩效审计在理论和实践尚处于试点和探索阶段,审计的范围和数量还很有限,这种试点和探索只是初步的、零星的,缺乏系统性。因此,加强对政府绩效审计的理论和实务研究,对我国经济的发展和社会进步具有很大的理论价值和实践意义。目前,国内政府绩效审计的研究还处于初级阶段,对于绩效审计的相关概念和政府绩效审计的内涵研究都不够系统,对于实际工作中如何进行绩效审计也没有一个统一明确的模式,严格意义上说,我国所谓的政府绩效审计的理论和实践探索,是财务收支审计的深化,并非真正独立的政府绩效审计。因此,政府绩效审计的理论研究,对指导审计实践工作意义重大。就国外而言,政府绩效审计的理论研究和审计实践经过几十年的探索和提高,目前已经比较成熟,对于开展政府绩效审计的程序、方法、评价指标等研究能够较好的与本国的具体国情结合起来,政府绩效审计在整个国家审计中的地位是越来越高。如何借鉴国外政府绩效审计的丰富成果,构建我国政府绩效审计理论,并根据我国政府审计的现状探索适合我国国情的政府绩效审计道路,这对我国正处于起步阶段的政府绩效审计的开展具有一定的现实意义。这也是本文的思路和出发点。本文第一章主要对政府绩效审计的内涵进行分析,并对政府绩效审计与政府财务审计,政府绩效审计和政府绩效评估的联系和区别进行界定。第二章分析政府绩效审计的理论依据,从而找到开展政府绩效审计的理论溯源。第三章通过对西方发达国家政府绩效审计开展较好的情况进行总结分析,找出对我国的有益启示,为我国更好的开展政府绩效审计提供借鉴。第四章尝试对政府绩效审计的评价标准进行界定。第五章对我国开展政府绩效审计的现实环境进行分析。第六章结合我国国情,对我国开展政府绩效审计的模式进行分析。第七章是对我国目前开展政府绩效审计存在的突出困难和解决对策进行分析。
[Abstract]:The government is facing many difficulties. One of the problems is how to ensure the most effective use of public funds. The other is how to make the public convinced that the government is a good management of public funds. Practice has proved that a good set of institutional arrangements can effectively reduce the cost of management, promote the occurrence and development of advanced and reasonable behavior, and reduce and suppress the public funds. The government performance audit, as a system choice, plays an important role in restraining government behavior and strengthening the supervision of government power. The government performance audit is to evaluate the government public management activities by the audit institutions and check whether they are in accordance with the principle of economic, efficiency and effectiveness, in order to promote the government. The government can improve the public management and improve the performance of the audit activities. The so-called economy refers to the reduction of the cost of obtaining and using resources on the premise of considering the quality, that is, whether the input is economical or not; efficiency refers to the relationship between output and input, that is, the largest output that can be obtained by a certain input, or the least input under certain conditions. The effect refers to the relationship between the expected results of a project, plan, or other activity. The background or reason of the government performance audit is based on three aspects: first, the rapid expansion of government functions brought by the rise of Keynes doctrine, the sharp increase of public expenditure, and two, the public democratic consciousness with the progress of the democratic political system. The demand for government responsibility is increasing gradually. Three, the application of scientific management technology in public management provides a technical basis for performance management and performance evaluation. In terms of the theoretical and practical significance of government performance audit, government performance audit is carried out to improve the performance of public financial expenditure and deepen the reform and heavy political system of our country. Efficient, democratic, clean and transparent responsible government, ensuring the function of the government is of great significance. At present, the performance audit of the United States National Audit Office accounts for 85% of the total government audit work, the Canadian Auditor General Administration and the British audit office, and the performance audit is roughly the 40%. National audit history of all the government audits. Relatively short, the government performance audit in the theory and practice is still in the pilot and exploration stage, the scope and number of audit is still very limited, such pilot and exploration is only preliminary, fragmentary, lack of systematicness. Therefore, strengthening the theoretical and practical research on government performance audit has a great theoretical price for the development of China's economy and social progress. Value and practical significance.
At present, the research on the performance audit of domestic government is still in the primary stage. The related concepts of performance audit and the connotation of government performance audit are not systematic. There is not a unified and clear model for how to conduct performance audit in actual work. In strict sense, the theory and practice of the government performance audit in China are in the strict sense. Exploration is the deepening of the audit of financial revenue and expenditure, not a truly independent government performance audit. Therefore, the theoretical research of government performance audit is of great significance to guiding the practice of audit. In foreign countries, the theoretical research and audit practice of government performance audit have been more mature and have been developed for several decades. The procedures, methods and evaluation indexes of the government performance audit can be better combined with the specific national conditions of the country. The status of government performance audit in the national audit is getting higher and higher. How to draw on the rich achievements of the foreign government performance audit and construct the performance audit theory of our government, and according to the status of the government audit in China. To explore the road of government performance auditing suitable for the national conditions of our country, which is of certain practical significance to the development of the government performance audit in the beginning stage of our country. This is also the idea and starting point of this article.
The first chapter mainly analyzes the connotation of government performance audit, and defines the relationship and difference between government performance audit and government financial audit, government performance audit and government performance evaluation. The second chapter analyzes the theoretical basis of government performance audit, and finds the theoretical source of government performance audit. The third chapter passes through the analysis of the theory of government performance audit. The good situation of government performance audit in western developed countries is summarized and analyzed to find out the beneficial enlightenment to our country and provide reference for our country to better carry out government performance audit. The fourth chapter tries to define the evaluation standard of government performance audit. The fifth chapter analyzes the realistic environment of the government performance audit in China. The six chapter analyzes the mode of government performance audit in China. The seventh chapter is an analysis of the outstanding difficulties and solutions to the current government performance audit in China.

【学位授予单位】：东北师范大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】