“金砖四国”绩效审计比较研究

发布时间：2018-03-04 11:06

  本文选题：绩效审计　切入点：“金砖四国”　出处：《河南大学》2011年硕士论文　论文类型：学位论文

【摘要】：自2001年美国经济学家吉姆·奥尼尔首次提出“金砖四国”一词后,巴西、俄罗斯、印度和中国这四个被认为是世界上经济发展的具有美好前景的国家就一直备受关注。从经济指标到民生状况,这四个国家一直都在大家的注目下。近年来,“金砖四国”的相互合作和交流发生频繁,学术界对“金砖四国”的研究也日益增多。 目前,我国处在经济转型的关键时期,经济体制的改革要伴随着相应的其他方面的跟进,其中审计体制的改革也是很重要的。在这个时期,我国要注重发展的经济性、效率性和效果性,相应的绩效审计也就被提上日程。审计署2003-2007,2006-2010,2008-2012年的审计工作发展规划都提出了对落实绩效审计的要求。尤其是2008-2012年的审计工作发展规划要求到2012年,每年的所有审计项目都要进行绩效审计。但是到目前为止,落实情况似乎并不符合人们的预期。 为了帮助我国进一步落实绩效审计制度,促进经济体制的改革,借鉴一下别国的经验是必要的。在“金砖四国”中,巴西和印度的审计体制相对比比较完善,在绩效审计制度的制定和实施上都很完善,有系统的绩效审计制度。其中印度的绩效审计发展时间最长,是在印度自身经济的发展过程中不断的改进和发展完善起来的,目前印度的正在落实新型绩效审计。巴西的绩效审计主要是和国际接轨度较高,在制定中主要参考了国际绩效审计准则,融入本国的审计实践中。俄罗斯的绩效审计也处在摸索的阶段,它实施绩效审计的方式主要是树立标杆项目,来指导绩效审计工作。 本文细致深入的分析“金砖四国”的绩效审计制度,结合我国的国情进行扬弃,在此基础上,从制度层面和技术层面两方面提出推进我国绩效审计改革的建议,制度层面(1)加快财政、行政体制改革,为落实绩效审计奠定基础,(2)加快政府审计体制改革,增强审计机关的独立性;技术层面(1)结合我国国情丰富绩效审计的内涵,(2)促进绩效审计指南的出台,走出合规性审计的误区,(3)绩效审计的选题要注重民生和政府治理,(4)注重发挥绩效审计的同时审计作用。
[Abstract]:Since 2001, when Jim O'Neill, an American economist, first coined the term "BRIC," Brazil, Russia, India and China, the four countries that are considered to be bright prospects for economic development in the world, have been the focus of attention, from economic indicators to people's livelihood. The four countries have always been under the spotlight. In recent years, the "BRICs" cooperation and exchanges have occurred frequently, and the academic research on the "BRICs" has been increasing day by day. At present, our country is in a critical period of economic transformation, and the reform of the economic system should be accompanied by the corresponding follow-up from other aspects, among which the reform of the audit system is also very important. In this period, our country should pay attention to the economy of development. With efficiency and effectiveness, the corresponding performance audit has been put on the agenda. The audit development plan of the Audit Office from 2003-2007 to 2006-2010and 2008-2012 all put forward the requirements for the implementation of performance audit. In particular, the requirements of the audit development plan for 2008-2012 are up to 2012. Performance audits are required for all audit projects each year. But so far, implementation does not seem to meet expectations. In order to help our country further implement the performance audit system and promote the reform of the economic system, it is necessary to learn from the experience of other countries. In the "BRIC" countries, the auditing systems of Brazil and India are relatively perfect compared with each other. The formulation and implementation of the performance audit system is very perfect, and there is a systematic performance audit system. Among them, the performance audit in India has the longest development time, and has been continuously improved and improved in the process of the development of India's own economy. At present, India is implementing a new type of performance audit. Brazil's performance audit is mainly in line with the international standards. The performance audit in Russia is also in the stage of groping. The main way to implement the performance audit is to set up a benchmark project to guide the performance audit work. This paper analyzes the performance audit system of "BRICs", combines the situation of our country, and puts forward some suggestions to promote the performance audit reform from the system level and the technical level. (1) speeding up the reform of the financial and administrative system, laying a foundation for the implementation of the performance audit, speeding up the reform of the government audit system, and strengthening the independence of the audit institutions; Technical level 1) to promote the issuance of performance audit guidelines in combination with the rich connotation of performance audit in China. Out of the misunderstanding of compliance audit 3) the topic of performance audit should pay attention to people's livelihood and government governance. 4) pay attention to the role of performance audit at the same time.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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