政府绩效审计的绿色GDP评价指标体系研究

发布时间：2018-02-26 04:02

本文关键词： 政府绩效审计绿色GDP 科学发展观　出处：《武汉理工大学》2006年硕士论文　论文类型：学位论文

【摘要】：绩效审计开始引入我国以来,绩效审计对提高政府财政资金使用效益、增收节支等起到了积极作用。但与美国、英国、加拿大、澳大利亚等已经开展绩效审计的国家相比,整体上我国的政府绩效审计业务发展仍显缓慢,发展水平不高。其中缺乏科学有效的评价指标体系是我国政府绩效审计实务发展不快的一个最为重要的原因,构建我国政府绩效审计评价指标体系的工作刻不容缓。党的十六届三中全会非常完整的提出了科学的发展观以及建立和谐社会的要求。我国政府绩效审计评价指标体系也应当符合和谐社会的发展要求。为此,构建符合科学发展观的政府绩效审计评价指标体系就成为有实用价值的课题。本文通过对政府绩效审计和绿色GDP的内涵进行分析介绍,认为将绿色GDP指标作为我国政府绩效审计评价指标既符合绩效审计寻求发展的内在要求,又是实现可持续发展的必然选择。通过对绿色GDP指标发展现状的分析,指出了绿色GDP指标作为政府绩效审计评价指标从技术及政策上的可行性。在此理论基础上,结合指标体系的设计原则和科学发展观的指导思想,本文对绿色GDP指标体系进行了设计,并对该绿色GDP指标中部分重点指标在政府绩效审计中的应用进行了分析。本文共分为四个部分。第一部分:绪论。这部分主要介绍文章研究背景、国内外研究现状以及论文研究方法。第二部分:构建政府绩效审计的绿色GDP评价指标体系的理论。这一部分介绍了政府绩效审计中绿色GDP指标的内涵,分析了构建政府绩效审计的绿色GDP评价指标体系的意义与可行性。第三部分:政府绩效审计的绿色GDP评价指标设计。将绿色GDP绩效审计评价指标体系分为经济效益指标、社会效益指标及资源环境效益指标三个类别。第四部分:政府绩效审计的绿色GDP评价指标体系的应用。
[Abstract]:Since the introduction of performance audit into China, performance audit has played a positive role in improving the efficiency of the use of government financial funds, increasing revenue and reducing expenditure. However, compared with the United States, Britain, Canada, Australia and other countries that have already carried out performance audit, On the whole, the development of government performance audit in our country is still slow and the level of development is not high. The lack of scientific and effective evaluation index system is one of the most important reasons for the poor development of government performance audit practice in our country. It is urgent to construct the evaluation index system of government performance audit in our country. The third Plenary session of the 16 CPC Central Committee put forward the scientific concept of development and the requirement of building a harmonious society. The standard system should also meet the development requirements of a harmonious society. It is of practical value to construct the evaluation index system of government performance audit in accordance with the scientific development view. Based on the analysis of the connotation of government performance audit and green GDP, this paper thinks that the green GDP index as the evaluation index of government performance audit accords with the inherent requirement of the development of performance audit. It is also the inevitable choice to realize the sustainable development. Through the analysis of the present situation of the development of the green GDP index, this paper points out the feasibility of the green GDP index as the evaluation index of the government performance audit from the technical and policy aspects. Combined with the design principle of the index system and the guiding ideology of the scientific development view, this paper designs the green GDP index system, and analyzes the application of some key indexes of the green GDP index in the government performance audit. This paper is divided into four parts. The first part: introduction. The second part: the theory of constructing green GDP evaluation index system of government performance audit. This part introduces the connotation of green GDP index in government performance audit. This paper analyzes the significance and feasibility of constructing the green GDP evaluation index system of government performance audit. The third part: the design of green GDP evaluation index of government performance audit. The evaluation index system of green GDP performance audit is divided into economic benefit index. Three categories of social benefit index and resource environmental benefit index. 4th part: the application of green GDP evaluation index system of government performance audit.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

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