教育部直属高校绩效审计研究

发布时间：2018-03-14 16:28

本文选题：教育部直属高校　切入点：绩效审计　出处：《东北林业大学》2011年硕士论文　论文类型：学位论文

【摘要】：绩效审计是伴随着经济社会发展而逐步形成的一种新型审计,是现代审计的重要组成部分,它与财务审计共同构成了目的更高,内容更广泛的现代审计体系。目前,西方许多国家的绩效审计已经占到审计资源的50%以上,而美国更是高达90%以上,涵盖了包括国防、教育、农业、环境和交通、卫生和社会保障、税收等社会各个领域。随着我国市场经济体制的不断完善和健全,经济发展和政府职能转变,人民民主意识的提高,财政资金使用的经济性、效率和效果性越来越受到政府和社会公众关注。政府和社会公众要求审计部门不仅对公共部门经济活动的合规性进行严格监督,而且要对公共部门经济活动的合理性,财政资金使用的有效性和经济性实施监督,促进公共部门树立绩效意识,提高部门运行效率。审计署1991年明确提出了要开展绩效审计,在《2003年至2007年审计工作发展规划》、《2006至2010年审计工作发展规划》、《2008年至2012年审计工作发展规划》制定了绩效审计工作规划,指明了绩效审计未来发展和研究的方向。高等教育支出是国家财政支出的重要组成部分。1999年第三次全国教育工作会议做出了加快发展高等教育的决定后,高等教育走上了高速发展的快车道。政府对高等教育的投资逐年加大,高校办学规模不断扩大,经费来源渠道不断拓宽,经费支出越来越多样化,经济活动日益复杂,高校管理从追求单一的社会效益转向既讲社会效益又要顾及经济效益上来。审计作为高等教育受托责任系统中的重要控制机制,必须适应高等教育的快速发展,逐步将审计重点由传统的财务审计向绩效审计过渡,才能实现“为防范学校经济风险服务,为提高教育资金使用效益服务,为解决教育改革和发展中出现的突出矛盾服务”的目标。教育部直属高校是根据“一部一所”的原则从全国高校中的选取的代表,具有很强的代表性。本文以教育部直属高校为范本,以其相关数据为基础材料对我国的高等学校绩效审计进行研究。首先对绩效审计和高校绩效审计的国内外研究现状进行了分析和综述,总结了本文选题的背景和研究的目的及意义,对高校绩效审计的理论基础即公共受托经济责任理论、新公共管理理论和信息不对称理论进行了阐述；接着本文以美国、澳大利亚和英国为例介绍了部分西方国家在高校绩效审计的实践情况,总结了对我国高校绩效审计可以借鉴的经验；对我国高校绩效审计现实发展状况进行了实证分析,剖析了我国高校实施绩效审计的制约因素和我国教育部直属高校绩效审计标准确立的原则,并据此为依据建立相应的绩效评估指标体系,同时阐述了绩效审计的基本方法,提出保证我国高等学校绩效审计顺利开展的保障措施。
[Abstract]:Performance audit is a new auditing with the economic and social development gradually formed, is an important part of modern audit and financial audit, it constitutes the objective to higher, more extensive modern audit system. At present, the performance audit of many western countries have accounted for more than 50% of the United States and audit resources, more is as high as 90%, covers including defense, education, agriculture, environment and transportation, health and social security, tax and other areas. As China's market economic system continuously improved and perfect, economic development and transformation of government functions, the people's democratic awareness, the economic efficiency of the use of fiscal funds. And the effect is more and more paid attention to the government and the public. The government and the public require not only the compliance audit department of public sector economic activities to carry out strict supervision, but also to the public sector The rationality of economic activities, the effectiveness and economy of the use of financial funds are supervised to promote the public sector to establish a sense of performance and improve the efficiency of the operation of the Department.
The Audit Commission in 1991 clearly put forward to carry out performance audit, in the planning and development of > <2003 to 2007 audit work, planning and development of <2006 to 2010 audit > >, development to 2012 audit <2008 developed the performance audit work plan, pointed out the performance audit in the future direction of research and development expenditure in higher education is an important component. Part of.1999 national fiscal expenditure in the third National Conference on education has made the decision to accelerate the development of higher education, higher education embarked on a rapid development. The government investment in higher education is increasing year by year, higher education scale expands unceasingly, continue to broaden the sources of funding, spending more and more diversified, increasing economic activities complex management of colleges and universities from the pursuit of the social benefits to both social benefits and economic benefits. As audit of Higher Education An important control mechanism of responsibility system, must adapt to the rapid development of higher education, the focus of the audit will gradually from the traditional financial audit to the performance audit of the transition, in order to achieve "economic risk prevention services school, in order to improve the efficiency in the use of education funds and service, in order to solve the contradiction of service in education reform and development goals.
Colleges and universities directly under the Ministry of education is based on "part of a" principle selected from all the universities, has a strong representation. This paper takes universities directly under the Ministry of education as a model, the relevant data for performance audit in university based materials for our research. Firstly, the performance audit and performance in Colleges and universities the audit of the research status at home and abroad were reviewed and analyzed, summarized the purpose and significance of this research background and the theoretical basis of the performance audit of public accountability theory, expounds the new public management theory and information asymmetry theory; then based on the United States, Australia and Britain as an example to introduce the part the western countries in the practice of performance audit in Colleges and universities, summed up the reference of the university performance audit in our country experience of colleges and universities in China; the real development status of performance audit The empirical analysis, analyzes the restricting factors in the implementation of performance audit in our country colleges and universities directly under the Ministry of education of China performance auditing principles and accordingly based on the corresponding performance evaluation index system, and expounds the basic methods of performance audit, put forward measures to assure our higher school performance audit carried out smoothly.

【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

【引证文献】