英国绩效审计分析

发布时间：2018-08-09 18:56

【摘要】： 英国是世界上开展绩效审计比较早的国家之一,经过二十多年的实践探索,英国绩效审计有了很大的发展,积累了许多成功的经验和做法。绩效审计报告已成为议会责任监督体系的重要组成部分,并得到了媒体的广泛关注。目前,英国国家审计署有50%左右的审计业务属绩效审计,每年完成约60个绩效审计项目,涉及国防、财政、教育、环境、卫生、养老、文化、体育、外事、农业、交通,以及公共服务与私营合作等几乎所有政府部门、行政和公共机构,并取得了十分显著的成效:一是节约了社会资源,英国国家审计署在2002至2003年度的绩效审计报告中指出,绩效审计平均每l英镑的审计成本带来8英镑的社会节约;二是提高了政府效能,明确了责任;三是提高了管理水平,推进了法制建设。英国绩效审计的理论和实践,尤其是发展中的新经验,能为我国绩效审计工作的发展提供一定的借鉴和参考。
[Abstract]:The United Kingdom is one of the early countries in the world to carry out performance audit. After more than 20 years of practice and exploration, the British performance audit has developed greatly and accumulated many successful experiences and practices. Performance audit report has become an important part of the parliamentary responsibility supervision system, and has been widely concerned by the media. At present, about 50% of the audit business of the National Audit Office is performance audit. About 60 performance audit projects are completed each year, covering defence, finance, education, environment, health, old-age care, culture, sports, foreign affairs, agriculture, transportation, etc. And almost all government departments, administrative and public institutions, such as public services and private partnerships, have achieved remarkable results: first, social resources have been saved, as the National Audit Office pointed out in its performance audit report for the year 2002 to 2003. The average audit cost of performance audit has brought about 8 pounds of social savings; second, it has improved the efficiency of the government and made clear the responsibility; third, it has raised the level of management and advanced the construction of the legal system. The theory and practice of performance audit in Britain, especially the new experience in development, can provide some reference for the development of performance audit in our country.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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