政府绩效审计基本理论问题研究

发布时间：2018-05-14 17:55

本文选题：政府绩效审计 + 经济性　；参考：《西南财经大学》2005年硕士论文

【摘要】：随着历史翻开了 20 世纪 30 年代这一页,资本主义国家再一次爆发了资本主义经济危机,于是,主张自由主义经济政策的古典经济学再一次受到了挑战,而主张政府干预经济的凯恩斯主义越来越得到大家的普遍认同。为了干预经济,政府开支巨增,于是,旨在监控政府行为的政府绩效审计应运而生。政府绩效审计于 70 年代后得到迅速发展,当今,绩效审计已成为许多国家政府审计关注的焦点和主要的工作内容,据了解,在美国,政府绩效审计甚至达到了政府审计的90%以上。而我国基本还停留在财务审计阶段,一方面,政府绩效审计理论研究不完善,实践经验不足;另一方面,政府财政资金效率低下,诸如长江流域隐蔽工程建设侵吞国债资金达 60 亿元的事件频频出现…… 在上述背景下,作者选择政府绩效审计作为毕业论文研究方向,目的在于提出理论、指导实践,以达到抛砖引玉的效果。对政府绩效审计的系统研究,有助于督促政府更好地履行其公众受托经济责任,实现其各项活动的经济性、效率性和效果性,从而树立良好的公众形象,实现政府各项职能的实施和有效运转。本文共分六部分,分别为导论——政府绩效审计发展及研究状况评述、政府绩效审计的本质和功能、政府绩效审计的要素、政府绩效的衡量、政府绩效审计的过程及政府绩效审计的质量控制。首先,导论——政府绩效审计发展及研究状况评述。本章探讨四方面的问题,层层递进。首先,研究国外政府绩效审计的发展状况,知己知彼,取其可以借鉴的先进经验;其次,提出在我国开展政府绩效审计的必要性,无论从国际大环境还是我国现实状况来讲,政府绩效审计的开展都可谓“千呼万唤始出来”;再次,研究我国政府绩效审计的开展状况,从中挖掘出有进一步研究价值的问题;第四,对本文的研究方法、研究思路与框架进行总结,本文采用以规范分析为主、 II 辅之以博弈分析的方法,逐层展开,构建我国政府绩效审计理论。第一章:政府绩效审计的本质与功能。本章是对政府绩效审计研究的第一个层次,是作者对政府绩效审计的理解。首先,作者对政府绩效审计的定义进行了深层次的理解;其次,对政府绩效审计的产生进行原因分析,其中,公众受托经济责任是理论依据和直接原因,新公共管理运动是环境,资源合理配置的要求和外部不经济的存在是现实因素;同时,作者通过研究发现,政府绩效审计在本质上是一种控制行为,该控制行为的结果是产生了新的信息,创造了价值。第二章:政府绩效审计的要素。本章研究的要素包括政府绩效审计的目标、对象、范围和方法。本章采用对比研究的方法,通过对国外政府绩效审计及我国已有研究成果中上述要素分析,提出作者的看法和观点。其中, 1、目标要素:将政府绩效审计目标分为总目标和具体目标分析, 符合我国的惯例,使审计工作目的性更加明确,有利于工作的开展。 2、对象要素:按照审计对象的“重点”确定原则,本章将具有明显性的项目或部门,可能不经济、不效率、不效果的项目或部门, 正在导致争论的项目或部门,效益低但提高快的项目或部门,易产生直接损失和长期损失的项目或部门列为政府绩效审计对象,并提出了审计工作内容的SCALAR分析法,SCALAR即为SYSTEMC、ONTROLA、NNAL、 LIE、ATTEST、REPORT 的英文缩写。 3、范围要素:通常意义上,政府绩效审计的审计范围与审计对象并没有严格区分。与上述审计范围不同,本文界定的政府绩效审计范围为针对某一具体被审项目审计人员进行审查范围的宽泛程度。鉴于政府绩效审计中存在审计者和被审计者双方,一方的行为会影响另一方,并受另一方行为的制约,符合经济学上经济博弈论的分析前提, 本文认为利用博弈分析从定量角度对审计范围进行界定较为科学、合理。通过建立博弈分析模型:B(P1 ,P2 )= P2[-b*(1- P1 )]+(1-P2) [P1*(-b-c)+(1-P1)*(b+c)],求解模型,得出如下结论:审计机关在对确定的审计部门或项目进行审计时,审计的覆盖面不能低于 (2b+c)/(3b+2c);也只有令被审单位了解审计机关进行审计的覆盖面 III 在(2b+c)/(3b+2c)以上,被审单位才有动力加强管理,促进本单位管理活动的经济性、效率性和效果性。同时,政府绩效审计的审计机关和审计人员在审计过程中应尽可能做到,只要被审单位或项目的某一具体被审项目存在不经济、不效率、不效果的情况,审计机关审查出的概率不小于(2b+c)/(3b+2c)。 4、方法要素:政府绩效审计方法体系的构建应体现层次性、鲜明性,故本文将政府绩效审计方法分为总体审计指导方法、证据收集方法和证据分析方法三个层次进行构建和阐述。其中,适合我国的总体审计指导方法为从上至下的审计方法;证据收集方法包括询问、检查、观察、问卷调查、程序分析、获取二手信息等;分析方法包括分析性复核、案例研究、审计模块分析法、线性规划分析法、排队论模型等。第三章:政府绩效的衡量。对政府绩效的衡量在政府绩效审计工作中占据重要地位,但目前国内对这一领域的研究还未形成系统的观点,鉴于此,本文有必要对这一领域进行研究和探讨。由于政府活动的范围较为宽泛,很难用一个统一的标准来衡量其绩效,本文将政府活动分为收益性活动和非收益性活动,分别研究不同活动的绩效衡
[Abstract]:As history opened the page in 1930s, the capitalist economic crisis broke out again in capitalist countries, and the classical economics that advocated liberal economic policy was once again challenged, and the Keynes doctrine that the government intervened in the economy became more and more popular. In order to intervene in the economy, the government was able to intervene in the economy. The government performance audit, which aims to monitor government behavior, has emerged as the times require. The government performance audit has developed rapidly after 70s. Today, performance audit has become the focus and main work of many national government audits. It is understood that in the United States, government performance audit has even reached 90% of the government audit. On the one hand, the theory of government performance audit is not perfect and the practical experience is insufficient; on the other hand, the efficiency of the government's financial capital is low, such as the incident of embezzlement of 6 billion yuan of treasury bonds in the construction of the covert project in the Yangtze River Basin.
Under the above background, the author chooses the government performance audit as the research direction of the graduation thesis. The aim is to put forward the theory and guide the practice, so as to achieve the effect. The systematic research on the government performance audit will help to supervise the government to perform its public entrusted economic responsibility better and realize the economy, efficiency and efficiency of its activities. Therefore, we should establish a good public image and realize the implementation and effective operation of all functions of the government.
This article is divided into six parts: Introduction - the development and research of government performance audit, the essence and function of government performance audit, the factors of government performance audit, the measurement of government performance, the process of government performance audit and the quality control of government performance audit.
First, the introduction - the development of government performance audit and the review of the research status. This chapter discusses four aspects of the problems and progressively. First, we study the development of the foreign government performance audit, know oneself and understand the advanced experience that can be used for reference; secondly, to put forward the necessity of carrying out the government performance audit in our country, no matter from the international environment or the international environment. In terms of our country's reality, the implementation of government performance audit can be described as "the beginning of a thousand calls." again, the study of the performance of the government performance audit in China has been studied. Fourth, the research methods, research ideas and frame of this paper are summarized, and this paper is based on normative analysis.
II
With the help of game analysis method, the government performance audit theory is constructed.
Chapter 1: the essence and function of government performance audit.
The first level is the author's understanding of government performance audit. First, the author gives the government the government's performance audit.
The definition of performance audit is deeply understood; secondly, the emergence of government performance audit.
The reason for the analysis is that the public accountability is the theoretical basis and the direct cause.
Public management movement is the requirement of reasonable allocation of environment and resources and the existence of external diseconomy.
At the same time, the author finds that government performance auditing is a kind of control in essence.
The result of this act is to generate new information and create value.
The second chapter: the elements of government performance audit. The elements of this chapter include government performance audit.
The objectives, objects, scope and methods of the plan are adopted.
External government performance audit and the analysis of the above elements in China's existing research results put forward the author's view.
The law and the point of view.
1, target elements: divide government performance audit objectives into total objectives and specific objectives.
In line with China's practice, the purpose of audit is more clear and conducive to the development of work.
2, object elements: in accordance with the principle of determining the "focus" of the audit object, this chapter will have
Obvious items or departments may be uneconomical, inefficient or inefficient projects or departments.
A project or department that is causing controversy, but a project or department with low efficiency but quick improvement is easy to generate.
Direct loss and long-term loss items or departments are listed as government performance audit objects and put forward.
The SCALAR analysis of the contents of audit is SCALAR, namely SYSTEMC, ONTROLA, NNAL.
LIE, ATTEST, REPORT, abbreviated in English.
3, scope elements: in general sense, the audit scope and audit right of government performance audit.
There is no strict distinction between elephants and government audit.
The scope is a broad degree of examination scope for a specific audited project auditor.
In the government performance audit, there are both auditors and auditors. The behavior of one party will affect another.
One party, which is restricted by the behavior of the other party, is in line with the analysis premise of economic game theory in economics.
This paper holds that it is relatively scientific to define the scope of audit from a quantitative perspective by using game analysis.
By establishing a game analysis model: B (P1, P2) = P2[-b* (1- P1)] + (1-P2)
[P1* (-b-c) + (1-P1) * (b+c)] solves the model and draws the following conclusion: Audit Institutions
The coverage of audit should not be lower than that of a defined audit department or project.
(2b+c) / (3b+2c); it is also necessary for the audited unit to understand the coverage of audit by the audit institutions.
III
At (2b+c) / (3b+2c) above, the audited unit has the power to strengthen management and promote the management of this unit.
At the same time, the audit institutions of government performance audit.
And auditors should try to do as much as possible in the audit process, as long as one of the units being audited or one of the projects.
The case of a specific project is uneconomic, inefficient and ineffective, and the auditing organ has examined it.
The probability is not less than (2b+c) / (3b+2c).
4, method elements: the construction of government performance audit method system should be hierarchical and fresh.
Therefore, the government performance audit method is divided into the overall audit guidance method and evidence collection.
Methods and methods of evidence analysis are set up and expounded at three levels.
The method of physical audit guidance is from top to bottom.
Investigation, observation, questionnaire investigation, procedure analysis, and obtaining second-hand information; and the analysis methods include the score.
Case review, case study, audit module analysis, linear programming analysis, queuing theory.
Type and so on.
The third chapter: the measurement of government performance. The measurement of government performance is based on government performance auditors.
However, the research on this field has not yet formed a systematic view.
In view of this, it is necessary for this paper to study and discuss this field.
It is difficult to use a unified standard to measure its performance.
Activities are divided into revenue activities and non profit activities, and the performance balance of different activities is studied separately.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6

【引证文献】