农村公共投资绩效审计评价体系研究

发布时间：2018-02-02 02:56

本文关键词： 农村公共投资绩效审计评价体系　出处：《山东农业大学》2009年硕士论文　论文类型：学位论文

【摘要】： 农村公共投资是政府等公共部门为了公共利益对农村经济活动中具有公共物品属性的资源和要素所进行的投资。它是新农村建设的主要资金来源,是贯彻统筹城乡发展战略和实施社会主义新农村建设的焦点问题,也是解决“三农”问题的关键性措施。农村公共投资对促进农村经济和社会发展的作用越来越显著,但投资过程也暴露出了一些不容忽视的问题,主要是投资绩效不理想,损失浪费严重,低水平重复建设等。面对这些情况,审计机关不仅要对农村公共投资资金使用中的不合法、不合规行为进行审计,而且要对资金使用效率、效果进行审计,也就是对农村公共投资进行绩效审计。本文依据农村公共投资绩效审计评价的相关理论和绩效审计评价的运作实务,综合运用对比分析、规范研究和实证研究相结合、定性与定量相结合和系统研究分析等方法,基于对我国农村公共投资绩效审计的深入系统认识,在归纳、总结、比较和评析国内外绩效审计特别是公共投资绩效审计有关情况的基础上,研究能够适用于我国广大农村公共投资绩效审计评价的体系。本文的研究对于完善我国农村公共投资以及公共投资绩效审计评价的基本理论,提高农村公共投资资金使用效益,保障新时期我国社会主义新农村建设的顺利进行,具有重要的理论价值和现实指导意义。本文主要包括以下内容: 第一章,导论。首先提出了研究的问题——农村公共投资绩效审计评价体系,并分析了选题的意义,然后对国内外研究进行了综述,最后介绍了研究方法和主要内容以及本文的创新点与不足。第二章,农村公共投资绩效审计评价的理论基础。首先论述了农村公共投资的相关知识,并分析了其特点和作用。然后,介绍了委托代理概念和委托代理关系以及委托代理理论与绩效审计理论的关系。最后,对绩效审计进行了概述,并深入分析绩效审计与财务审计和管理审计的关系。第三章,农村公共投资绩效审计评价的必要性和可行性。首先,从民主法制建设、完善投资管理体制、经济社会发展等方面论述了农村公共投资绩效审计的必要性。然后,从技术基础,部门重视、国内外经验等方面分析了农村公共投资绩效审计的可行性。最后,指出了我国开展农村公共投资绩效审计评价的初步尝试。第四章,绩效审计评价的国外经验借鉴。本章回顾了国外绩效审计的发展情况,得出萌芽、形成和快速发展三个主要阶段,并以加拿大、英国、美国和澳大利亚等四个国家为例介绍了绩效审计评价的现状,最后总结了国外绩效审计评价经验:确定绩效审计的法律地位,制定绩效审计相关法律法规;从实际情况出发,采用多种绩效审计的形式和方式;建立评价指标体系,便于开展绩效审计评价工作等方面。对我国农村公共共投资绩效审计评价有重要的启示。第五章,农村公共投资绩效审计评价体系的构建。该章依据农村公共投资绩效审计评价的价值取向和基本原则,介绍了农村公共投资绩效审计评价方法,并构建了农村公共投资绩效审计评价的指标体系,该体系包括经济性指标、效率性指标、效果性指标、公平性指标、满意度指标等五大类30个基层指标。最后,针对该指标体系提出了两套应用方案:通用方案和比较方案。第六章,完善农村公共投资绩效审计评价的建议。本部分内容从六个方面给出了建议:树立绩效审计观念,正确处理绩效审计与财务审计的关系;强化审计工作独立性,确保绩效审计结果的客观公允;运用现代化审计技术,推进绩效审计信息化;积极开展绩效审计试点工作,形成一套有效的绩效审计程序;有效整合审计资源,形成一支高素质的公共投资绩效审计队伍;逐步推行审计结果公告制度,并将结果与责任追究制度和奖惩制度联系起来。第七章,结束语。指出了论文的研究结论以及需要进一步研究的问题。
[Abstract]:Public investment in rural areas is the resources and elements of government and other public sectors in the public interest to the rural economic activities have the attribute of public goods of investment. It is the main source of funds for the construction of new countryside, is the focus of the implementation of the strategy of balancing urban and rural development and the implementation of the new socialist rural construction, but also a key measure to solve the "three rural issues" the rural public investment plays a moreand more important role in promoting rural economic and social development, but the investment process also exposed some problems that can not be ignored, is the poor investment performance, serious loss and waste, low level repeated construction. In the face of these problems, the audit authority not only to public investment in rural areas in the use of funds illegal, non-compliance of the audit, but also to the efficient use of funds, the effect of the audit is to conduct performance audit on public investment in rural areas.
Evaluation of rural public investment performance audit on the basis of the relevant theory and performance auditing evaluation practices, the integrated use of comparative analysis, normative research and empirical research combined with qualitative and quantitative research and system analysis method, based on in-depth understanding, system of China's rural public investment performance audit in the induction, summary comparison and analysis of the performance audit at home and abroad especially based on public investment performance audit, the research can be applied to China's vast rural public investment performance audit evaluation system. This paper studies the basic theory of perfect rural public investment and public investment performance audit evaluation, improve the use efficiency of rural public investment funds the construction of new socialist countryside in China's security in the new period smoothly, has important theoretical value and practical significance.
The main contents of this article are as follows:
The first chapter is introduction. First, it puts forward the research problem -- the performance audit evaluation system of rural public investment, and analyzes the significance of the topic selection. Then, it summarizes the research at home and abroad, and finally introduces the research methods and main contents, as well as the innovation and deficiency of this paper.
The second chapter, the theoretical basis of rural public investment performance audit evaluation. Firstly introduces the related knowledge of public investment in rural areas, and analyzes its characteristics and functions. Then, introduces the related concept of agency and the principal-agent relationship and agency theory and the theory of performance audit. Finally, the performance audit is summarized, and further analysis of the relationship between the performance audit and financial audit and management audit.
The third chapter, the necessity and feasibility of performance audit of public investment in rural areas. First of all, from the construction of democracy and legal system, improve the investment management system, discusses the necessity of rural public investment performance audit of the social and economic development. Then, attention department from the technical foundation, the experience at home and abroad was analyzed and the feasibility of rural public investment performance the audit pointed out. Finally, a preliminary attempt to carry out performance audit of public investment in rural areas in China.
The fourth chapter, the foreign experience of performance audit evaluation model. This chapter reviews the development situation of foreign performance audit that sprout, formation and development of three main stages, and in Canada, Britain, the United States and Australia and other four countries as an example to introduce the current situation of performance audit evaluation, finally summarizes the foreign performance audit evaluation of experience: determine the legal status of performance audit, performance audit formulated relevant laws and regulations; from the actual situation, using a variety of performance audit form and manner; establish the evaluation index system, to carry out performance audit evaluation and so on. For China's rural public investment performance audit evaluation is an important inspiration.
The fifth chapter, the construction of rural public investment performance audit evaluation system. The value orientation and the basic principles of this chapter on the basis of rural public investment performance audit evaluation, introduced the rural public investment performance audit evaluation method, and the construction of the rural public investment performance audit evaluation index system, the system includes economic indicators, efficiency indicators. The effect of the index, the fairness index, satisfaction index and other five major categories of 30 basic indicators. Finally, according to the index system put forward two sets of applications: general plan and plan.
The sixth chapter, perfecting the performance audit evaluation of rural public investment advice. This part gives suggestions from six aspects: establishing the concept of performance audit, correctly handle the relationship between the performance audit and financial audit; strengthen the audit independence, objective and fair to ensure the performance audit results; the use of modern technology to promote the performance audit, the audit information actively; to carry out performance audit pilot work, formed a set of effective performance audit procedures; the effective integration of audit resources, the formation of a high-quality public investment performance audit team; the gradual implementation of audit results announcement system, and the results of the accountability system linking and reward system.
The seventh chapter, concluding remarks, points out the conclusions of the research and the problems that need further study.

【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【引证文献】