我国政府绩效审计发展缓慢的原因分析与对策建议

发布时间：2018-04-25 22:07

本文选题：政府审计 + 绩效审计　；参考：《山西财经大学》2009年硕士论文

【摘要】： 绩效审计是政府审计工作的发展方向,是现代审计的主流。我国的政府绩效审计经过20年的发展取得了很大成绩,但目前仍然处于初级阶段,发展比较缓慢。本文首先阐述了政府绩效审计的内涵、特征,介绍了国内外绩效审计的发展历程。在此基础上,分析了我国政府绩效审计发展缓慢的内部原因和外部原因;然后针对现状,重点探讨了加快我国政府绩效审计发展的外部和内部对策。外部对策:1.提高政府内部管理效率。首先深化机构改革,提高行政效率,其次推进政府人力资源管理,加强对公务员的管理,最后推进政府绩效管理,建立绩效评估指标体系,实现政府绩效评估制度化、法制化。2.深化政府绩效审计体制改革,提高绩效审计的独立性。提出以下三种改革设想:成立审计院或中央审计委员会;实行“资源重组改良观”;实行审计体制“双轨制”。3.建立健全财政预算体系。主要从以下三个方面来考虑:改革我国现行预算会计规范体系;完善预算监督体制;积极推动国家财政预算管理体制改革。内部对策:1.促进我国政府绩效审计法制化、规范化。加强法规建设,完善立法体系,严格执法力度。2.建立政府绩效评价标准体系,提高财政支出绩效。要分层次、分行业建立评价标准,还要遵守定量与定性的统一、从我国国情出发的原则。3.转变审计观念,首先加强审计宣传,树立绩效审计观念,其次创新审计技术和审计方法,提高绩效审计效率,再次从事后审计为主向事前、事中审计为主转变。4.改革审计机关内部组织体制,各级审计机关应当在政府主要部门派驻审计机构,派驻机构完全由审计机关单独领导,不受驻在部门的领导。5.加强审计队伍建设,优化队伍建设、加大审计人员培训力度、提高审计人员的技能。
[Abstract]:Performance audit is the development direction of government audit and the mainstream of modern audit. After 20 years of development, the government performance audit of our country has made great achievements, but it is still in the primary stage and the development is relatively slow. Firstly, this paper expounds the connotation and characteristics of government performance audit, and introduces the development course of performance audit at home and abroad. On this basis, this paper analyzes the internal and external causes of the slow development of the government performance audit in China, and then discusses the external and internal countermeasures to accelerate the development of the government performance audit in view of the present situation. External countermeasures: 1. Improve the efficiency of internal government management. First, deepen the reform of the organization, improve the administrative efficiency, secondly, promote the government human resources management, strengthen the management of the civil servants, finally, promote the government performance management, establish the performance evaluation index system, realize the institutionalization of the government performance evaluation, legalization. 2. Deepen the reform of government performance audit system and improve the independence of performance audit. Three kinds of reform ideas are put forward as follows: to set up audit institute or central audit committee; to carry out "view of resource reorganization and improvement"; and to implement "double track system" of audit system. Establish and improve the budget system. It is mainly considered from the following three aspects: reforming the current budgetary accounting standard system of our country; perfecting the budget supervision system; and actively promoting the reform of the national financial budget management system. Internal countermeasure: 1. To promote the legalization and standardization of government performance audit. Strengthen the construction of laws and regulations, perfect the legislative system, and strictly enforce the law. Establish the standard system of government performance evaluation, improve the performance of financial expenditure. Should be divided into levels, the establishment of evaluation standards by industry, but also to abide by the unity of quantitative and qualitative, starting from the national conditions of our country's principle. 3. To change the audit concept, first of all, we should strengthen the audit propaganda, set up the performance audit concept, secondly, innovate the audit technology and audit method, improve the efficiency of the performance audit, and change from the post audit to the prior audit again. To reform the internal organizational structure of audit institutions, audit institutions at all levels should be stationed in major government departments under the sole leadership of audit institutions, and not under the leadership of the departments stationed in them. Strengthen the construction of the audit team, optimize the construction of the team, increase the training of auditors, improve the skills of auditors.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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