基于公共治理理念的政府绩效审计报告准则研究

发布时间：2018-06-06 19:09

本文选题：绩效审计 + 审计报告　；参考：《杭州电子科技大学》2009年硕士论文

【摘要】：起源于西方国家20世纪80年代的新公共管理运动推动了绩效审计的发展;刘家义审计长上任后提出的“免疫系统”的审计本质加快了我国绩效审计的发展步伐;因应金融危机,我国政府于2008年下半年出台的巨额投资计划加大了人们对绩效审计信息的需求。面对日益增加的绩效审计信息需求,政府绩效审计报告准则的制订和执行具有重大的历史意义。针对当前政府绩效审计报告的编制和披露的规范问题,本文以公共治理理论和“免疫系统论”为理论基础,构建我国的政府绩效审计报告准则框架,提出绩效审计报告质量要素,试图规范政府绩效审计报告编制和披露行为。在回顾已有研究之后,本文首先提出:强调效率、法治、责任的公共治理理论成为政府审计的理论基础,免疫系统理论丰富了绩效审计的理论基础;其次,借鉴民间审计提出的审计目标期望差距理论,对当前的审计信息供求状况展开调查,为绩效审计报告准则的制定提供现实依据;再次,从已有的国际和国外成熟国家的经验分析公共治理理论对审计报告准则的影响,并分析我国地方政府的实践状况,在此基础上,构建了我国的政府绩效审计报告准则框架,并提出了绩效审计报告质量要素及其测评问题。文章分为六个部分,具体内容为: 第1章:绪论。介绍文章的研究背景,研究目的和意义,文章结构和研究方法及创新。第2章:文献综述。对绩效审计方面的已有的研究文献进行梳理。第3章:本文的理论部分,阐述构建政府绩效审计报告准则的理论基础,以公共治理理论为基础的政府绩效审计期望差距理论对审计报告的影响分析。立足于公共治理,承担公共受托责任,开展绩效评价,提供绩效信息,是当代政府审计的主要内容。因此政府审计从传统的财政审计模式向绩效审计模式转变成为必然。刘家义审计长提出“免疫系统论”的审计本质体现了公共治理的理念,“免疫系统论”的预防、揭示和抵御审计功能同“预防而不是治疗”的有预见的政府职能相一致。针对绩效审计来说,免疫系统理论既体现了绩效审计的特征,又反映了绩效审计的内在机理。第4章:本文的实证检验部分,根据以审计目标期望差距理论为基础,对政府绩效审计信息供求状况进行了问卷调查,结果显示:1.当前的审计信息的供求关系不平衡,公众的信息需求与政府审计人员的信息供给之间存在较大差距;2.根据信息使用者的需要而制定政府绩效审计报告准则,能够缩小信息使用者的审计期望差距;3.制定报告准则应考虑:重要性原则,报告意见的发表基于充分适当的审计证据,政府绩效审计是一种合理保证等。出台的政府绩效审计报告准则,能够弥补绩效审计执业缺陷,有利于公众正确认识绩效审计;4.在拟定政府绩效审计报告准则的具体内容时,要明确报告的目的,考虑审计人员提供绩效审计信息的影响因素,以及审计报告重点披露的内容。第5章:审计报告准则分析与构建部分。针对我国的政府绩效审计供需双方的期望差距较大问题,需要以准则建设为切入点来缩小差距。在比较国内外政府绩效审计准则和规定的基础上,与新的国家审计准则(征求意见稿)相一致,构建了体现公共治理理念政府绩效审计报告准则,同时对政府绩效审计报告的质量特征进行分析,认为绩效审计报告质量测评仍然以信息使用者的合理期望为标准,提出我国的绩效审计报告质量要素为:准确性、客观性、完整性、有说服力、明晰性、简明性、及时性。第6章:结论、建议及研究展望。本文的创新之处在于: 第一,文章基于公共治理理念对构建政府绩效审计报告准则进行研究。笔者认为:强调效率、法治、责任的公共治理理论成为政府审计的理论基础。刘家义审计长提出“免疫系统论”的审计本质体现了公共治理的理念,丰富了绩效审计的理论基础。第二,在构建政府绩效报告具体准则时,对当前开展政府绩效审计的信息供求期望差距进行问卷调查和实证检验,相关的调查显示我国的政府绩效审计供需双方的期望差距较大,需要以准则建设为切入点来缩小差距。第三,在构建政府绩效报告准则时,提出了要重视绩效审计报告的质量,适时出台绩效审计报告的质量要素标准,仍然要以缩小信息使用者的合理期望为目标。借鉴国外的绩效审计报告质量要素,提出我国的绩效审计报告质量要素为:准确性、客观性、完整性、有说服力、明晰性、简明性、及时性。
[Abstract]:The new public management movement originated in the western countries in 1980s has promoted the development of performance audit; the audit essence of "immune system" proposed by the auditor general Liu Jiayi accelerated the pace of the development of the performance audit of our country; the huge investment plan issued by our government in the second half of 2008 has increased the people's interest due to the financial crisis. In the face of the increasing demand for information in performance auditing, the formulation and implementation of government performance audit reporting standards is of great historic significance.
Based on the theory of public governance and the "immune system theory" as the theoretical basis, the framework of government performance audit reporting standards in China is built on the basis of the theory of public governance and the theory of "immune system", and the quality factors of performance audit report are put forward to standardize the compilation and disclosure of performance audit reports of government. After the study, this paper first proposes that the theory of public governance which emphasizes efficiency, rule of law and responsibility becomes the theoretical basis of government audit. Immune system theory enriches the theoretical basis of performance audit. Secondly, it draws on the theory of audit goal expectation gap proposed by civil audit, and conducts an investigation on the situation of the supply and demand of the pre audit information for performance audit. The formulation of the reporting standards provides a realistic basis. Thirdly, from the experience of the existing international and foreign mature countries, this paper analyzes the influence of the public governance theory on the audit reporting standards, and analyzes the practical situation of the local government in our country. On this basis, the framework of the government performance audit reporting standards is constructed and the performance audit reporting quality is put forward. Quantity factor and its evaluation problem.
The article is divided into six parts, which are as follows:
The first chapter: introduction, introduces the research background, purpose and significance, structure, research methods and innovation of the article.
The second chapter: literature review.
The third chapter: the theoretical part of this paper expounds the theoretical basis for the construction of the government performance audit report standards, the analysis of the influence of the government performance audit expectation gap theory based on the public governance theory, based on public governance, undertaking the public accountability, carrying out performance evaluation and providing performance information, is the contemporary government audit Therefore, it is necessary for government audit to change from the traditional financial audit mode to the performance audit model. The audit essence of "immune system theory" by Liu Jiayi auditors embodies the concept of public governance, the prevention of "immune system theory", and the foreseeable administration of "prevention but not treatment". In view of performance audit, immune system theory not only embodies the characteristics of performance audit, but also reflects the intrinsic mechanism of performance audit.
The fourth chapter: the empirical test part of this paper, based on the theory of the expectation gap of audit target, conducted a questionnaire survey on the state of government performance audit information supply and demand. The results show that the supply and demand of the current audit information is unbalanced, there is a big gap between the public information demand and the information supply of the government auditors; 2. The standards of government performance audit report can be formulated by information users, which can reduce the gap between information users' audit expectations; 3. the formulation of reporting standards should be taken into consideration: the principle of importance, the publication of the report opinion on the basis of adequate and appropriate audit evidence, the government performance audit as a kind of rational assurance, and so on. It can make up for the defects of performance audit, and help the public to understand the performance audit correctly; 4. when formulating the specific content of the government performance audit report, we should make clear the purpose of the report, consider the factors that influence the audit staff to provide the performance audit information, and the content of the audit report.
The fifth chapter: the analysis and construction of the audit reporting standards. In view of the large gap between the two and the two sides of the government performance audit in China, we need to reduce the gap with the construction of standards. On the basis of comparing the government performance auditing standards and regulations both at home and abroad, it is consistent with the new national audit standards (Soliciting Opinions). The quality characteristics of government performance audit report are analyzed and the quality characteristics of government performance audit report are analyzed. The quality evaluation of performance audit report is still based on the reasonable expectations of the users. The quality factors of performance audit report in China are: accuracy, objectivity, integrity, persuasiveness and clarity. Sex, simplicity, and timeliness.
The sixth chapter: conclusions, suggestions and research prospects.
The innovation of this article lies in:
First, the article is based on the concept of public governance to study the construction of the government performance audit reporting standards. The author thinks that the theory of public governance which emphasizes efficiency, rule of law and responsibility is the theoretical basis of government audit. Theoretical basis.
Second, in the construction of the specific guidelines for government performance reporting, a questionnaire survey and empirical test are carried out on the gap between the supply and demand expectation of the government performance audit. The related investigation shows that the gap between the two sides of the government performance audit is large and the gap between the two sides should be reduced.
Third, in the construction of the government performance reporting standards, it is proposed to attach importance to the quality of performance audit reports, to introduce the quality criteria of performance audit reports in a timely manner, to reduce the reasonable expectations of the users of information, and to draw on the quality factors of the performance audit reports abroad for reference. Accuracy, objectivity, integrity, persuasiveness, clarity, conciseness and timeliness.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

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