中国政府绩效审计研究

发布时间：2018-03-12 06:45

本文选题：绩效审计　切入点：问题　出处：《复旦大学》2011年硕士论文　论文类型：学位论文

【摘要】：20世纪40年代以来,随着社会经济的发展,在西方发达国家,政府绩效审计应运而生。自此,西方发达国家的政府审计先后进入了绩效审计与传统的财务审计并重的发展阶段,并且审计工作的重心逐渐向绩效审计倾斜。目前,绩效审计已经成为许多国家政府审计的主要内容,美国、英国、澳大利亚等国家还建立起专门的绩效审计制度。在中国,随着中国政治经济体制改革的不断深化,政府绩效审计已成为中国政府审计的发展方向,积极开展政府绩效审计是中国审计融入世界审计主流、与世界审计接轨的必然要求,也是中国经济社会发展的阶段性需求和审计自身发展的规律的必然要求。中国政府审计工作也正处在从传统审计向现代审计转型的重要时期,2003年审计署发布《审计署2003-2007年审计工作发展规划》明确提出要积极尝试开展效益审计,并把效益审计作为未来几年的三大任务之一。2006年审计署发布《审计署2006-2010年审计工作发展规划》明确提出要坚持财政财务收支的真实合法审计与效益审计并重,每年投入效益审计的力量占整个审计力量的一半左右,全面推进效益审计,到2010年初步建立起适合中国国情的效益审计方法体系。2008年,审计署发布《审计署2008-2012年审计工作规划》,提出全面推进绩效审计,到2012年,每年所有的审计项目都开展绩效审计。中国政府绩效审计的现状如何,存在哪些需要改进的问题,与西方发达国家相比差距有哪些,如何促进中国政府绩效审计又好又快发展,这些都是值得研究的问题。因此,研究中国政府绩效审计具有重要的理论和现实意义。本文采取这样一种思路：通过对绩效审计一般理论的阐述,明确绩效审计的涵义、内容。在分析深圳市和温州市政府绩效审计现状、存在问题及成因的基础上,借鉴国外政府绩效审计发展比较成熟的美国、英国、澳大利亚的先进经验,提出加快中国政府绩效审计发展的对策。本文共分六个部分。第一部分为导论,提出问题并说明研究的目的、意义、绩效审计基本概念及国内外研究文献,同时介绍本文所使用的几个研究方法。第二部分对政府绩效审计问题的理论进行分析。第三部分主要对深圳市和温州市政府绩效审计的现状、存在问题及成因进行分析。第四部分主要介绍美国、英国、澳大利亚三个政府绩效审计发展比较成熟国家的政府绩效审计情况,在中外政府绩效审计的比较分析的基础上,找出国外政府绩效审计的先进经验及对中国的启示。第五部分提出促进中国政府绩效审计发展的对策建议：建立健全政府绩效审计的法律法规体系；进行审计体制的改革；构建各层面的政府绩效审计指标体系；抓好政府绩效审计的质量控制；实施多元化的政府绩效审计组织方式及制定和实施中国政府绩效审计人才战略。第六部分为结束语。
[Abstract]:Since 1940s, with the development of social economy, the government performance audit has come into being in the western developed countries. Since then, the government audit in the western developed countries has entered the development stage of paying equal attention to the performance audit and the traditional financial audit. At present, performance audit has become the main content of government audit in many countries. The United States, Britain, Australia and other countries have also established a special performance audit system. In China, with the deepening of China's political and economic system reform, government performance audit has become the development direction of Chinese government audit. The inevitable requirement of integrating with the world audit, It is also an inevitable requirement of the stage demand of China's economic and social development and the law of the development of audit itself. The audit work of Chinese government is also in the important period of transition from traditional audit to modern audit. In 2003, the Audit Office issued "Audit" The Program for the Development of Audit work in 2003-2007 clearly states that we should actively try to carry out the benefit audit. In 2006, the Audit Office issued the Development Plan of Audit Office's Audit work for 2006-2010, and clearly put forward that we should pay equal attention to the true and legal audit of financial revenue and expenditure as well as the benefit audit. Every year, the strength of benefit audit accounts for about half of the total audit strength. We will promote the efficiency audit in an all-round way, and by 2010, we will initially establish a system of efficiency audit methods suitable for China's national conditions. In 2008, The Audit Commission issued the Audit Office's Audit work Plan for 2008-2012, proposing to comprehensively promote performance auditing. By 2012, all audit projects will carry out performance audits every year. What is the current situation of the performance audit of the Chinese government and what problems need to be improved? Compared with the western developed countries, how to promote the development of Chinese government performance audit is worth studying. Therefore, the study of Chinese government performance audit has important theoretical and practical significance. This article adopts this kind of train of thought: through to the performance audit general theory elaboration, the clear performance audit meaning, the content, in the analysis Shenzhen and Wenzhou municipal government performance audit present situation, the existence question and the cause of formation foundation, Based on the advanced experience of the United States, Britain and Australia, the author puts forward some countermeasures to accelerate the development of Chinese government performance audit. This paper is divided into six parts. The first part is the introduction, which puts forward the questions and explains the purpose and significance of the research, the basic concept of performance audit and the domestic and foreign research literature. At the same time, it introduces several research methods used in this paper. The second part analyzes the theory of government performance audit. The third part mainly introduces the current situation of Shenzhen and Wenzhou municipal government performance audit. Part 4th mainly introduces the development of government performance audit in three mature countries, the United States, Britain and Australia, on the basis of comparative analysis of Chinese and foreign government performance audit. Find out the advanced experience of foreign government performance audit and its enlightenment to China. Part 5th puts forward the countermeasures and suggestions to promote the development of Chinese government performance audit: establishing and perfecting the laws and regulations system of government performance audit, carrying on the reform of audit system; To construct the index system of government performance audit at all levels; to grasp the quality control of government performance audit; to implement diversified organizational methods of government performance audit and to formulate and implement Chinese government performance audit talent strategy. Part 6th is the conclusion.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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