财政绩效审计的现状、问题与对策研究

发布时间：2018-06-28 07:02

本文选题：政府预算 + 审计转型　；参考：《合肥工业大学》2009年硕士论文

【摘要】： 在公共财政制度下,绩效问题越来越受到政府和公众的关注。政府的主要职能是运用筹集的财政资金通过公共产品供应和公共资源的调控来满足公共的需求,而政府各部门是财政资金的直接供应者和政府公务的具体承担者,以评价与监督政府部门所管理的公共资源或公共资金支出的经济性、效率性和效果性为目标和内容的绩效审计已确立为国家审计机关的主要职责,绩效审计作为经济和社会发展的产物,代表了审计发展的方向,也是当前审计转型的现实选择。本文运用公共财政理论、绩效预算和审计转型的理论,阐述了政府财政绩效审计的涵义、发展的必然性以及审计的重点、内容、方法,对近年来绩效审计的发展现状进行了分析,指出了当前政府部门绩效审计中存在的问题,并对问题进行了理性的分析,提出了发展绩效审计的措施和对策,同时通过绩效审计案例的实证分析,印证了当前条件下推进绩效审计工作思路,并对绩效审计的实践与探索进行了展望。
[Abstract]:Under the public finance system, the performance problem is paid more and more attention by the government and the public. The main function of the government is to use the financial funds raised to meet the public demand through the regulation of the public goods supply and the public resources, and the government departments are the direct suppliers of the financial funds and the specific duty bearers of the government. The performance audit, which aims at evaluating and supervising the economy, efficiency and effectiveness of public resources or public fund expenditure managed by government departments, has been established as the main responsibility of the state audit institutions. As the product of economic and social development, performance audit represents the direction of audit development and is also the realistic choice of current audit transformation. Using the theory of public finance, the theory of performance budget and audit transformation, this paper expounds the meaning, inevitability of development and the emphasis, content and method of government financial performance audit. This paper analyzes the development of performance audit in recent years, points out the problems existing in the performance audit of government departments, and makes a rational analysis of the problems, and puts forward some measures and countermeasures for the development of performance audit. At the same time, through the empirical analysis of performance audit cases, this paper confirms the idea of promoting performance audit under the current conditions, and looks forward to the practice and exploration of performance audit.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【引证文献】