山东省公共投资绩效审计问题与对策研究

发布时间：2018-03-06 18:23

本文选题：公共投资　切入点：投资绩效审计　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：提高政府绩效是现代市场经济国家公共管理追求的一项重要目标,也是完善法治建设和实现国家治理体系和治理能力现代化的必然要求。近年来,我国公共投资方式日趋多元化,投资规模日渐扩大,但相关领域的问题也层出不穷。特别是在部分地区,由于长期忽视对公共投资项目绩效情况的审计,以至于重复建设、损失浪费等现象依旧屡见不鲜,"三边工程"、"形象工程"不同程度存在,这些乱象不仅严重透支着政府信用,而且对经济社会发展起到了巨大的负面作用。在当前公共投资体制下,如何充分发挥审计作用,回应社会关切和群众诉求,加强对公共投资项目的监督,避免损失浪费,减少建设过程中的贪污腐败,提高公共资金使用效益,已经成为各级审计机关工作中必须研究和探索的重要课题。本文从对公共投资绩效审计概念的界定和基本理论的阐述开始;梳理了山东省公共投资绩效审计主要经历了初步探索、深入推进和转型发展的发展历程,以及在审计模式、机构设置和人员配置、审计工作程序等方面的主要做法;分析了当前山东省在公共投资绩效审计方面依然存在着审计法治化建设不到位、审计定位不准确、体制机制不完善、审计技术方法较为落后、绩效指标评价体系不健全等问题;为有效解决上述问题,既要从宏观层面改善外部环境,又要从公共投资绩效审计自身寻求完善对策。具体而言:一是进一步推进审计法治化建设,完善法律法规体系,加强审计执法;二是找准公共投资绩效审计角色定位,正确区分监督和管理职能,明确公共投资绩效审计和公共投资审计关系,充分发挥绩效审计的参谋助手作用;三是优化审计体制机制,探索省以下人财物统一管理,推进审计职业化建设;四是创新审计方法,完善审计手段,包括:引入建设项目全寿命周期理念,科学制定绩效审计计划,完善公共投资审计项目管理平台,加强审计信息化建设;五是完善公共投资绩效审计指标评价体系,合理确定评价体系构建方向、明确评价指标设置原则和构建方法。本文的创新之处在于:一是引入全寿命周期理念,细化了投资绩效审计环节;二是在构建公共投资绩效审计指标评价体系方面,初步实现了定性评价和定量评价相结合,对实际工作的开展有一定借鉴意义。
[Abstract]:Improving government performance is an important goal of public management in modern market economy countries. It is also an inevitable requirement to perfect the construction of the rule of law and to realize the modernization of national governance system and ability. In China, the public investment mode is becoming more and more diversified, the investment scale is expanding day by day, but the problems in related fields also emerge endlessly. Especially in some areas, the audit of the performance of public investment projects has been neglected for a long time, which leads to repeated construction. Loss, waste and other phenomena are still common. "Trilateral Project" and "Image Project" exist to varying degrees. These chaos not only seriously overdraft the government's credit, Moreover, it has played a huge negative role in economic and social development. Under the current public investment system, how to give full play to the audit role, to respond to social concerns and public demands, to strengthen supervision over public investment projects, and to avoid loss and waste, Reducing corruption in the construction process and improving the efficiency of the use of public funds, It has become an important subject that must be studied and explored in the work of audit institutions at all levels. This paper begins with the definition of the concept of public investment performance audit and the elaboration of its basic theory. Combing the Shandong Province public investment performance audit mainly experienced the preliminary exploration, the thorough promotion and the transformation development development process, as well as in the audit pattern, the organization establishment and the personnel disposition, the audit work procedure and so on main practice; This paper analyzes that there are still some problems in the performance audit of public investment in Shandong Province, such as the construction of audit rule by law is not in place, the audit positioning is not accurate, the system and mechanism are not perfect, the technical method of audit is relatively backward, and the evaluation system of performance index is not perfect. In order to solve the above problems effectively, we should improve the external environment from the macro level and seek the perfect countermeasure from the public investment performance audit itself. Second, we should find out the role of public investment performance audit, distinguish between supervision and management functions correctly, clarify the relationship between public investment performance audit and public investment audit, and give full play to the role of staff assistant of performance audit. Third, to optimize the audit system and mechanism, to explore the unified management of property below the provincial level, and to promote the construction of audit professionalism; fourth, to innovate audit methods and perfect auditing methods, including: introducing the concept of the whole life cycle of construction projects, Make the performance audit plan scientifically, perfect the public investment audit project management platform, strengthen the audit information construction. Fifth, perfect the public investment performance audit index evaluation system, reasonably determine the direction of the evaluation system construction, The innovation of this paper is to introduce the concept of whole life cycle to refine the link of investment performance audit, and to construct the evaluation system of public investment performance audit. The combination of qualitative evaluation and quantitative evaluation has been preliminarily realized, which has some reference significance for the development of practical work.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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