中外政府绩效审计比较研究

发布时间：2018-12-07 16:31

【摘要】：政府绩效审计是现代审计的高级形态,是当代社会政府审计的发展趋势。目前世界上大多数国家不仅将绩效审计工作应用到政府审计的绝大部分领域,而且形成了完整的理论体系,积累了一定的实践经验。虽然政府绩效审计工作已被确立为我国政府的主要职责,并取得一定的发展,但随着我国政府公共支出规模的不断扩大且长期存在着浪费的现象,因此,积极推进绩效审计发展以满足社会公众对政府责任及效能的关注已经成为不容忽视的客观要求。与西方发达国家相比,我国政府绩效审计的发展还存在不足之处,如绩效审计理论仍不完善,审计依据不够充分,技术方法落后,审计效果不理想等问题。因此向其他国家借鉴政府绩效审计的成功经验以提高我国政府的效能是非常有必要的。本文首先通过规范研究方法对美国、法国、德国以及中国政府绩效审计发展阶段以及审计体制模式进行总体概况及综合评述。其次运用比较研究法对绩效审计的内容、范围、实施程序、方法以及结果进行横向对比,并分析中国与其他国家间发展存在的差异及问题。再次利用问卷调查的方法对影响我国政府绩效审计的因素进行调研。最后通过借鉴西方国家成功的发展经验并结合我国现实国情,从以下方面提出改进建议:转换审计理念、改革审计体制模式、规范审计程序、丰富审计方法、提高审计队伍的质量建设以及完善审计公告和责任追查制度。以期完善我国政府绩效审计的理论,促进其实践的发展。本文共分七个部分对上述内容予以阐述,分为绪论、政府绩效审计的概念及基本理论、四种不同审计体制模式概况及评述、运行机制的中外比较分析、我国现阶段发展过程存在的不足与问题、完善我国政府绩效审计的建议和结论以及展望。
[Abstract]:Government performance audit is the advanced form of modern auditing and the development trend of contemporary government audit. At present, most countries in the world not only apply performance audit to most fields of government audit, but also form a complete theoretical system and accumulate certain practical experience. Although the government performance audit has been established as the main responsibility of our government, and has made certain development, but with the continuous expansion of the scale of government public expenditure and long-term waste phenomenon, therefore, Actively promoting the development of performance audit to meet the public concern about government responsibility and effectiveness has become an objective requirement that can not be ignored. Compared with the western developed countries, the development of the performance audit of our country still has some shortcomings, such as the theory of the performance audit is still not perfect, the audit basis is not enough, the technical method is backward, the audit effect is not ideal and so on. Therefore, it is necessary to learn from the successful experience of government performance audit in other countries to improve the efficiency of our government. In this paper, the general situation of the development stage and the audit system model of the government performance audit in the United States, France, Germany and China are reviewed through normative research methods. Secondly, the content, scope, implementation procedure, methods and results of performance audit are compared horizontally with comparative research method, and the differences and problems between China and other countries are analyzed. Thirdly, the factors influencing the performance audit of our government are investigated by using the method of questionnaire. Finally, by drawing lessons from the successful development experience of western countries and combining with the actual situation of our country, the paper puts forward some suggestions for improvement from the following aspects: changing audit idea, reforming audit system mode, standardizing audit procedure, enriching audit method. Improve the quality of the audit team and improve the audit announcement and accountability tracking system. In order to improve the theory of government performance audit, promote the development of its practice. This article is divided into seven parts to elaborate the above contents, including introduction, concept and basic theory of government performance audit, general situation and comment of four different audit system models, and comparative analysis of operation mechanism between China and foreign countries. The deficiencies and problems existing in the development process of our country at present, the suggestions and conclusions of improving the performance audit of our government and the prospect.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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