政府绩效审计及其质量控制指标设置

发布时间：2018-06-17 18:02

本文选题：绩效审计 + 政府绩效　；参考：《武汉大学》2005年硕士论文

【摘要】：自2003年审计署颁布的“五年规划”(即《审计署2003至2007年审计工作发展规划》以下简称《规划》)以来,“经济效益审计”、“绩效审计”、“3E审计”等,这些字眼就频频进入我们的视线。《规划》的颁布标志着大范围开展政府绩效审计在我国正式揭开序幕。政府绩效审计是国家审计发展到一定阶段的审计形式,是国家审计机关利用专门的审计方法和依据一定的审计标准评价公共政策、计划、项目或组织是否已经或正在按照经济性、效率性和效果性的要求进行,并根据评价结果提出可行性建议的一种审计行为。政府绩效审计在国外已经实行多年,而我国尚处于起步阶段。《规划》要求“实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计的份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右”。因此,如何有效地开展政府绩效审计已成为当前我国的理论界和实务界比较关注的话题。迄今为止,对于绩效审计,我国的理论界和实务界已经作了一些积极的探索,特别是在绩效审计的基本概念和审计的范围等方面基本上有了统一的认识。但是,由于各方面的原因,如政府的宏观政策、体制改革的进度等,在实际的开展过程中由于缺乏适当的评价标准,不可避免地会削弱绩效审计的作用。要保证绩效审计的质量,不仅要建立具体、明确的审计目标,还必须建立一套完整适用的绩效标准。本文在对政府绩效审计分析的基础上,试以公共工程建设项目的效益审计为例,对政府绩效评价指标的制定进行探索。
[Abstract]:Since the "Five-year Plan" issued by the Audit Commission in 2003 (namely, "Audit Office's Development Plan for Audit work from 2003 to 2007"), "Economic benefit Audit", "performance Audit", "3e Audit" and so on, have been issued, such as "audit of economic benefits", "audit of performance", "audit of 3e", etc. These words frequently come into our sight. The promulgation of "Planning" marks the official prelude to carry out the government performance audit on a large scale in our country. Government performance audit is the form of auditing that the state audit develops to a certain stage. It is the state audit institution that evaluates public policies and plans according to specific auditing methods and auditing standards. Whether the project or organization has been or is being carried out in accordance with the requirements of economy, efficiency and effectiveness, and makes feasibility recommendations based on the evaluation results. The government performance audit has been carried out in foreign countries for many years, but our country is still in its infancy. The "plan" requires "to pay equal attention to the true legal audit of financial revenue and expenditure and benefit audit, increase the proportion of benefit audit year by year, and strive for the year 2007," Investment benefit audit power accounts for about half of the total audit force. " Therefore, how to effectively carry out the government performance audit has become a topic of concern in the theoretical and practical circles of our country. So far, the theory and practice of performance audit have made some positive exploration, especially in the basic concept of performance audit and the scope of audit basically have a unified understanding. However, due to various reasons, such as the macro policy of the government, the progress of the system reform and so on, the lack of appropriate evaluation standards in the actual implementation process will inevitably weaken the role of performance audit. In order to guarantee the quality of performance audit, we must not only establish concrete and definite audit objectives, but also establish a set of perfect and applicable performance standards. Based on the analysis of the government performance audit, this paper tries to explore the establishment of the government performance evaluation index by taking the benefit audit of the public works construction project as an example.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44

【引证文献】