z市住房公积金中心绩效审计评价指标体系研究

发布时间：2018-05-17 12:17

本文选题：绩效审计 + 审计评价　；参考：《西安石油大学》2017年硕士论文

【摘要】：随着近些年来党的十八大、十八届三中、四中全会的召开以及《国务院关于加强审计工作的意见》中对于国家审计关注度的提高,按照“反腐、改革、法治、发展”总要求,国家审计全覆盖将逐渐成为一种常态,加强审计的力度,创新审计的方式,提升审计的效率成为最新的审计重点,加大绩效审计和绩效评估力度,促进效益、速度和质量的统一,推动经济发展方式转变;加大对审计信息的依法公开力度,促进公开透明;加大从各个层面揭示问题、分析原因和提出建议的力度,促进深化改革和制度创新。围绕绩效审计评价这一研究主题,以Z市住房公积金管理中心作为案例研究对象展开研究。首先,梳理以传统的财务审计作为审计工作的相关理论;立足我国事业单位绩效审计评价,分析绩效审计的基本内涵,夯实论文研究的理论依据。其次,依据Z市住房公积金管理中心审计实践,采用问卷调查、资料审核等实地研究方法,客观评价案例单位绩效审计评价的科学性与执行有效性;进而将绩效审计评价的问题概括为评价指标不统一、缺乏指标体系、绩效审计评价执行不力等方面。最后,提出构建Z市住房公积金管理中心绩效审计评价指标体系,以“3E”理论三要素作为导向,采用专家咨询、问卷调查与层次分析法确定指标及其权重,建立一套适合Z市住房公积金管理中心的绩效审计评价的指标体系,从而为科学有效的评价Z市住房公积金管理中心绩效审计提供了一种方法路径,在此基础上结合工作实际,选择2016年的数据进行实证测试与分析,验证了方法的可行性和有效性。随后,从健全体系标准、建立配套制度、加强信息系统管理三个方面提出了完善Z市住房公积金管理中心绩效审计评价的保障措施。从而为促进Z市住房公积金管理中心绩效审计的开展、提高审计质量和效率、提升审计价值、完成审计任务具有一定的现实指导意义。
[Abstract]:With the convening of the 18th National Congress of the Party in recent years, the third Central Committee of the 18th CPC Central Committee, the fourth Plenary session of the CPC Central Committee, and the State Council's views on strengthening auditing work, the State Council has increased its attention to state auditing, in accordance with the general requirements of "anti-corruption, reform, rule of law, and development." The whole coverage of national audit will gradually become a kind of normal, strengthen the strength of audit, innovate the way of audit, improve the efficiency of audit become the newest audit emphasis, strengthen the strength of performance audit and performance appraisal, promote the benefit, The unification of speed and quality will promote the transformation of the mode of economic development; increase the publicity of audit information in accordance with the law, and promote openness and transparency; and intensify efforts to reveal problems, analyze causes and make recommendations at all levels. We will promote deepening reform and institutional innovation. Focusing on the theme of performance audit evaluation, this paper takes Z City Housing Provident Fund Management Center as the case study object. First of all, combing the traditional financial audit as the relevant theory of audit work, based on the performance audit evaluation of institutions in China, analysis the basic connotation of performance audit, and consolidate the theoretical basis of the paper. Secondly, according to the audit practice of housing provident fund management center in Z city, using the field research methods such as questionnaire survey and data audit, the paper objectively evaluates the scientific nature and effectiveness of performance audit evaluation of case units. Then, the problems of performance audit evaluation are summarized as disunity of evaluation index, lack of index system, weak implementation of performance audit evaluation and so on. Finally, the paper puts forward the construction of performance audit evaluation index system of housing accumulation fund management center in Z city, which is guided by "3e" theory, adopts expert consultation, questionnaire survey and analytic hierarchy process (AHP) to determine the index and its weight. Establish a set of performance audit evaluation index system suitable for Z city housing provident fund management center, thus provide a way to scientifically and effectively evaluate the performance audit of Z city housing accumulation fund management center. The feasibility and effectiveness of the method are verified by the empirical test and analysis of the 2016 data. Then, from three aspects of perfecting the system standard, establishing the supporting system and strengthening the information system management, the paper puts forward the safeguard measures to perfect the performance audit and evaluation of the housing accumulation fund management center in Z city. Therefore, it is of practical significance to promote the performance audit of housing provident fund management center in Z city, to improve the quality and efficiency of audit, to improve the audit value and to complete the audit task.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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