上海市县（区）级审计机关绩效审计问题研究

发布时间：2018-01-22 03:07

本文关键词： 审计机关绩效审计审计内容审计方法　出处：《上海交通大学》2009年硕士论文　论文类型：学位论文

【摘要】： 随着我国政治和经济体制改革的深入和国民经济的发展,各级政府公共开支大幅度增长,经济资源与需求矛盾日益尖锐。政府运作的节约、效率、效果如何,为大众所关注。在这样的背景下,绩效审计逐渐登上了政府审计的历史舞台。县级审计机关绩效审计作为审计监督系统的重要组成部分,己成为一种趋势,受到广泛重视。近年来,上海市县(区)级审计机关在绩效审计方面进行了积极探索,取得了一定的成效,但是离绩效审计的科学要求还有相当的差距,因此本文的研究具有重要的理论价值和现实意义。本文分析了上海市县(区)级审计机关开展绩效审计的现状、存在的主要问题并提出相应的对策建议。论文共分六章。第一章绪论。介绍了研究背景、研究目的和意义、国内外研究现状、研究的方法和内容。第二章阐述了绩效审计的定义、绩效审计的产生基础和理论依据。第三章介绍上海市县(区)级审计机关开展政府绩效审计的历史以及当前的主要做法,即:预算执行审计与绩效审计相结合、专项资金审计与绩效审计相结合、经济责任审计与绩效审计相结合、投资项目审计与绩效审计相结合。分析当前上海市县(区)级审计机关开展绩效审计面临的问题,具体包括:绩效审计人才少,绩效审计项目少;绩效审计认识不足,绩效审计方法运用少;绩效评价指标体系尚未形成;缺少明确的政府绩效审计程序、准则及操作指南。最后,结合上海市县(区)级审计机关开展的绩效审计案例进行分析。第四章是国内外的相关经验借鉴。介绍了加拿大绩效审计和香港绩效审计的做法,以及对我们开展绩效审计的启示。第五章提出了改进上海市县(区)级审计机关绩效审计的对策建议。主要包括:提高审计人员素质,有效整合资源,全面推进绩效审计;突出绩效审计目标,深化审计内容;绩效审计方法多元化;完善绩效评价指标体系;加快绩效审计准则体系建设,优化绩效审计的具体实施程序。第六章结束语,对全文的研究进行总结,提出今后研究的方向。
[Abstract]:With the deepening of political and economic system reform and the development of national economy, the public expenditure of governments at all levels has increased by a large margin, and the contradiction between economic resources and demand has become increasingly sharp. Under this background, performance audit has gradually stepped onto the historical stage of government audit. As an important part of audit supervision system, performance audit of county-level audit institutions has become a trend. In recent years, Shanghai county (district) audit institutions in the performance audit has been actively explored, achieved certain results, but there is still a considerable gap from the scientific requirements of performance audit. Therefore, the research of this paper has important theoretical value and practical significance. This paper analyzes the current situation of the performance audit at the county (district) level in Shanghai. The paper is divided into six chapters. The first chapter introduces the research background, research purpose and significance, domestic and foreign research status, research methods and contents. The second chapter describes the definition of performance audit, the foundation and theoretical basis of performance audit. The third chapter introduces the history of the government performance audit carried out by the county (district) audit institutions in Shanghai and the current main practice, that is, the combination of budget execution audit and performance audit. The combination of special fund audit and performance audit, economic responsibility audit and performance audit. Combining investment project audit with performance audit, this paper analyzes the problems faced by the county (district) audit institutions in Shanghai in carrying out the performance audit, including: fewer talents of performance audit and less performance audit project; The knowledge of performance audit is insufficient and the method of performance audit is less used; Performance evaluation index system has not yet formed; Lack of clear government performance audit procedures, standards and operational guidelines. Finally, combined with the Shanghai county (district) level audit institutions to conduct performance audit case analysis. Chapter 4th is a reference for the relevant experience at home and abroad. It introduces the practice of performance audit in Canada and Hong Kong, and the enlightenment to us to carry out performance audit. Chapter 5th puts forward the countermeasures and suggestions to improve the performance audit of the audit institutions at the county (district) level in Shanghai, mainly including: improving the quality of the auditors, integrating resources effectively and promoting the performance audit in an all-round way; Highlight the goal of performance audit, deepen the audit content; Diversification of performance audit methods; Perfecting the performance evaluation index system; Speed up the construction of performance auditing standards system and optimize the specific implementation procedures of performance audit. The conclusion of chapter 6th summarizes the research of the full text and puts forward the direction of future research.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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