公共部门绩效审计指标及标准的构建

发布时间：2018-09-07 12:33

【摘要】： 随着纳税人对公共部门使用公共资金及其效果的日益关注,世界各国均不同程度地对这一资金使用的社会性和经济性实施了审计监督。然而由于各国确立的指标、标准不一,公共部门绩效审计涉及的涵义、范围及方法也各不相同。本文试图参考国外的一些做法,结合我国对公共部门财政财务收支审计已有的基础,对我国公共部门绩效审计指标体系建立及评价标准设置进行探讨,以期对拓宽绩效审计工作新的领域有所裨益。第一部分:西方公共部门绩效审计指标体系的构建。着重介绍公共部门绩效审计的含义,公共部门绩效审计与公共管理特别是新公共管理运动有着密切的联系以及西方主要国家的公共部门绩效审计指标体系的构建。第二部分:我国公共部门绩效审计的现状及问题。分析我国公共部门绩效审计的现状,提出我国目前开展公共部门绩效审计最直接的难题来自于评价指标和评价标准缺失。第三部分:我国公共部门绩效审计指标设置的适应性。论述公共部门绩效审计的基本对象、主要内容和标设置的原则。第四部分:公共部门绩效审计评价指标体系的框架。阐述共性指标的构建,并以五个主要公共部门为例构建个性指标体系。第五部分:公共部门绩效审计评价标准的建立。提出公共部门绩效审计指标分别应该在达到什么样的水平,解决了要求被评估者做得“怎样”的问题。第六部分:有待进一步研究的三个问题。提出公共部门绩效审计需要关注的三个问题。公共部门绩效审计作为一种独立的审计类型提出,其审计报告应有自己鲜明的特点,但本文基于国家审计的角度阐述有关观点,因此对《审计法》等法规已有明确规范的审计报告问题,限于篇幅文中并未进行探讨,这的确是一个不小的遗憾。
[Abstract]:As taxpayers pay more and more attention to the use of public funds in the public sector and their effects, various countries in the world have carried out audit supervision on the sociality and economy of the use of the funds to varying degrees. However, the standards of public sector performance auditing vary from country to country. This article attempts to refer to some foreign practices, combined with the existing basis of our country's audit of public sector financial revenue and expenditure, and discusses the establishment of the index system of public sector performance audit and the setting of evaluation standards in our country. In order to broaden the performance audit work of new areas of benefit. The first part: the construction of western public sector performance audit index system. This paper mainly introduces the meaning of public sector performance audit, the close relationship between public sector performance audit and public management, especially the movement of new public management, and the construction of public sector performance audit index system in major western countries. The second part: the present situation and problems of public sector performance audit in China. This paper analyzes the present situation of public sector performance audit in China, and points out that the most direct problem of public sector performance audit in China comes from the lack of evaluation index and evaluation standard. The third part: the adaptability of performance auditing index setting in public sector in China. This paper discusses the basic object, main content and principle of standard setting of public sector performance audit. The fourth part: the framework of public sector performance audit evaluation index system. This paper expounds the construction of common index, and takes five main public departments as an example to construct individual index system. The fifth part: the establishment of public sector performance audit evaluation standard. This paper puts forward the performance audit index of public sector which should reach what level, which solves the problem of how to ask the evaluated person to do it. The sixth part: three problems to be further studied. This paper puts forward three problems that should be paid attention to in the performance audit of public sector. As an independent type of audit, the public sector performance audit should have its own distinct characteristics. Therefore, it is a great pity that the audit report, which has been clearly regulated in the auditing Law and other regulations, has not been discussed in the paper.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【参考文献】