构建我国政府绩效审计模式的研究
发布时间：2018-08-19 06:58
【摘要】： 政府绩效审计是各国政府审计工作的主流,已成为审计活力的重要标志。2006年《审计法》修改,同时国家审计署将推进绩效审计作为对各级审计机关的工作要求。政府绩效审计正是我国审计工作者积极寻求的一种可以直接对财政资金使用效益进行评价的审计方法,是促进政府规范管理,提高财政资金使用效益的有效手段。我国政府正由权力型向责任型转变,随着我国的政府行政体制改革的进行,绩效审计必将成为我国政府审计的发展方向。因此,探索适合我国国情的政府绩效审计模式,为我国的政府审计注入新的活力具有重要的现实意义。 本文首先简述本文研究的背景及意义,国内外研究的现状及基本框架;接着阐述了政府绩效审计的基础理论,比较政府绩效审计的各种概念,重新界定其的内涵,并总结出政府绩效审计广泛性、多样性等五条特点;然后评述了政府绩效审计开展较早并且较好的美国与英国的政府绩效审计模式,分别从审计体制、法律依据、审计目标范围、审计程序方法和审计报告五个方面对美英先进政府绩效审计模式进行剖析,又从这五个方面探讨了我国政府绩效审计的现状,与美国、英国模式进行比较,揭示出我国政府绩效审计开展方面的不足;之后,结合美国、英国政府绩效审计模式的先进经验,立足我国政府绩效审计的不足,提出改革审计体制、健全法律规范、建立评价体系、推行审计报告埋单制等改革建议;最后,以我国第一个政府绩效审计项目——深圳市卫生系统医疗设备采购及使用管理情况审计为案例,具体分析绩效审计实施情况,从理论角度归纳深圳市政府绩效审计,汲取有益于我国政府绩效审计发展的经验和教训。
[Abstract]:Government performance audit is the mainstream of the government audit work in various countries and has become an important symbol of audit vitality. In 2006, the Audit Law was revised. At the same time, the National Audit Office will promote the performance audit as the work requirement of audit institutions at all levels. The government performance audit is a kind of audit method which can directly evaluate the efficiency of the use of financial funds. It is an effective means to promote the government to regulate the management and improve the efficiency of the use of financial funds. The government of our country is changing from the power type to the responsibility type. With the reform of our government administration system, the performance audit will become the development direction of our government audit. Therefore, it is of great practical significance to explore the government performance audit model suitable for our country's national conditions and inject new vitality into our government audit. In this paper, the background and significance of this study, the current situation and basic framework of the research at home and abroad are briefly described, and then the basic theory of government performance audit is expounded, the various concepts of government performance audit are compared, and the connotation of government performance audit is redefined. It also summarizes five characteristics of government performance audit, such as the universality and diversity of government performance audit, and then comments on the earlier and better government performance audit models of the United States and Britain, respectively from the audit system, the legal basis, and so on. The scope of audit objectives, the method of audit procedure and the audit report are analyzed to analyze the advanced government performance audit model of the United States and Britain, and the present situation of our government performance audit is discussed from these five aspects, and compared with the model of the United States and the United Kingdom. After that, combining the advanced experience of the American and British government performance audit mode, based on the deficiencies of our government performance audit, the author puts forward the reform of audit system and the improvement of legal norms. Finally, taking the first government performance audit project of our country-Shenzhen health system medical equipment purchase and use management audit as an example. This paper analyzes the implementation of the performance audit, sums up the performance audit of Shenzhen municipal government from the theoretical point of view, and draws the experience and lessons beneficial to the development of the performance audit of our government.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2191005
[Abstract]:Government performance audit is the mainstream of the government audit work in various countries and has become an important symbol of audit vitality. In 2006, the Audit Law was revised. At the same time, the National Audit Office will promote the performance audit as the work requirement of audit institutions at all levels. The government performance audit is a kind of audit method which can directly evaluate the efficiency of the use of financial funds. It is an effective means to promote the government to regulate the management and improve the efficiency of the use of financial funds. The government of our country is changing from the power type to the responsibility type. With the reform of our government administration system, the performance audit will become the development direction of our government audit. Therefore, it is of great practical significance to explore the government performance audit model suitable for our country's national conditions and inject new vitality into our government audit. In this paper, the background and significance of this study, the current situation and basic framework of the research at home and abroad are briefly described, and then the basic theory of government performance audit is expounded, the various concepts of government performance audit are compared, and the connotation of government performance audit is redefined. It also summarizes five characteristics of government performance audit, such as the universality and diversity of government performance audit, and then comments on the earlier and better government performance audit models of the United States and Britain, respectively from the audit system, the legal basis, and so on. The scope of audit objectives, the method of audit procedure and the audit report are analyzed to analyze the advanced government performance audit model of the United States and Britain, and the present situation of our government performance audit is discussed from these five aspects, and compared with the model of the United States and the United Kingdom. After that, combining the advanced experience of the American and British government performance audit mode, based on the deficiencies of our government performance audit, the author puts forward the reform of audit system and the improvement of legal norms. Finally, taking the first government performance audit project of our country-Shenzhen health system medical equipment purchase and use management audit as an example. This paper analyzes the implementation of the performance audit, sums up the performance audit of Shenzhen municipal government from the theoretical point of view, and draws the experience and lessons beneficial to the development of the performance audit of our government.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 邢文龙;我国农村公共投资项目绩效审计理论与实践[D];山东农业大学;2011年
，本文编号：2191005
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