中国政府绩效审计模式研究
发布时间：2018-10-22 07:08
【摘要】：直到目前,我国尚未建立起系统、完整的政府绩效审计理论体系,理论研究成果不完善。这在一定程度上制约了我国政府绩效审计实践,影响了我国政府审计质量。因此,本研究以中国政府绩效审计模式为研究对象,较为深入系统地探讨了政府绩效审计理论,对于促进审计在政府监督方面充分发挥作用,无疑具有一定的理论意义和实践意义。 本研究是以“中国政府绩效审计应该怎么样进行”为核心展开的,共分两大部分。文中以对传统审计的局限性分析为起点,通过比较西方发达国家的政府绩效审计,结合中国特定的审计环境,借鉴其合理成份,从审计内容、绩效标准、组织实施三方面讨论了具有中国特色的政府绩效审计问题,并有针对性地讨论了具有可操作性的审计技术方法;同时,对中国政府绩效审计的可行性进行了问卷调查分析。 本研究取得的主要成果及创新之处体现在:一是本研究对象是中国政府绩效审计模式,从审计内容、绩效标准、技术方法和组织实施等四个方面深入研究了中国政府绩效审计问题;二是在借鉴西方政府绩效审计理论(“3E”审计)的基础上,改用系统论的观点,从可能产生绩效问题的各环节即“投入-过程-产出-影响”入手,从“行为”和“结果”两方面分析绩效问题,进而构建了“行为审计”(包括“投入审计”和“过程审计”)、“结果审计”(包括“产出审计”和“影响审计”)审计内容框架;三是除吸收西方“效果性”、“效率性”标准之外,改造了西方“正当性”标准,补充了“公平性”、“回应性”和“透明性”标准,从而构建了一个比较符合中国实际情况的完整的绩效标准体系;四是与西方及目前国内对政府绩效审计的流程研究侧重于程序性问题不同,本研究从整合审计资源的角度,运用组织结构三层设计理论,从“体制”、“结构”和“运行”三个层次构建了审计项目的“协同审计”组织实施模式。 另外,本研究在研究方法上也有所创新,表现为在一定程度上克服了传统审计理论研究注重从技术角度讨论有关问题的局限,尝试把政府绩效审计作为政治过程的一个组成部分来分析问题。 本研究建议最高审计机关在审计项目战略计划、审计准则建设和提高审计人员能力三个方面展开行动。
[Abstract]:Up to now, our country has not established the system, the complete government performance audit theory system, the theory research result is not perfect. To a certain extent, it restricts the practice of government performance audit and affects the quality of government audit. Therefore, this research takes the Chinese government performance audit model as the research object, deeply and systematically discusses the government performance audit theory, which plays a full role in promoting the audit in the government supervision. Undoubtedly, there is a certain theoretical and practical significance. This research focuses on how to conduct the performance audit of Chinese government, which is divided into two parts. This paper takes the limitation analysis of traditional audit as the starting point, through comparing the government performance audit of the western developed countries, combining with the specific audit environment of China, drawing lessons from its reasonable components, from the audit content, performance standard, This paper discusses the problems of government performance audit with Chinese characteristics from three aspects of organization and implementation, and discusses the feasible auditing techniques and methods. At the same time, the feasibility of Chinese government performance audit is analyzed by questionnaire survey. The main achievements and innovations of this study are as follows: first, the object of this study is the Chinese government performance audit model, from the audit content, performance standards, The technical methods and organizational implementation are used to study the performance audit of the Chinese government in depth, and the second is to use the system theory for reference on the basis of the western government performance audit theory ("3e" audit). From the aspects of "input-process-output-impact", the performance problem is analyzed from the two aspects of "behavior" and "result". Then it constructs the audit content framework of "behavior audit" (including "input audit" and "process audit"), "result audit" (including "output audit" and "impact audit"). In addition to the criterion of "efficiency", the standard of "legitimacy" in the West has been reformed, and the standards of "fairness", "responsiveness" and "transparency" have been supplemented, thus a complete system of performance standards which is more in line with the actual situation in China has been constructed. Fourth, different from the western and domestic research on the process of government performance audit, this study focuses on procedural issues. From the perspective of integrating audit resources, this study applies the three-tier design theory of organizational structure to "system". The three levels of "structure" and "operation" have constructed the "cooperative audit" organization mode of audit project. In addition, this research also has some innovation in the research method, which has overcome the limitation of traditional audit theory research focusing on discussing the related problems from the technical point of view to some extent. This paper attempts to analyze the problem of government performance audit as an integral part of the political process. This study suggests that Supreme Audit institutions should take action in three aspects: strategic plan of audit project, construction of auditing standards and improvement of auditor's ability.
【学位授予单位】：中国农业大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：F239.6
本文编号：2286456
[Abstract]:Up to now, our country has not established the system, the complete government performance audit theory system, the theory research result is not perfect. To a certain extent, it restricts the practice of government performance audit and affects the quality of government audit. Therefore, this research takes the Chinese government performance audit model as the research object, deeply and systematically discusses the government performance audit theory, which plays a full role in promoting the audit in the government supervision. Undoubtedly, there is a certain theoretical and practical significance. This research focuses on how to conduct the performance audit of Chinese government, which is divided into two parts. This paper takes the limitation analysis of traditional audit as the starting point, through comparing the government performance audit of the western developed countries, combining with the specific audit environment of China, drawing lessons from its reasonable components, from the audit content, performance standard, This paper discusses the problems of government performance audit with Chinese characteristics from three aspects of organization and implementation, and discusses the feasible auditing techniques and methods. At the same time, the feasibility of Chinese government performance audit is analyzed by questionnaire survey. The main achievements and innovations of this study are as follows: first, the object of this study is the Chinese government performance audit model, from the audit content, performance standards, The technical methods and organizational implementation are used to study the performance audit of the Chinese government in depth, and the second is to use the system theory for reference on the basis of the western government performance audit theory ("3e" audit). From the aspects of "input-process-output-impact", the performance problem is analyzed from the two aspects of "behavior" and "result". Then it constructs the audit content framework of "behavior audit" (including "input audit" and "process audit"), "result audit" (including "output audit" and "impact audit"). In addition to the criterion of "efficiency", the standard of "legitimacy" in the West has been reformed, and the standards of "fairness", "responsiveness" and "transparency" have been supplemented, thus a complete system of performance standards which is more in line with the actual situation in China has been constructed. Fourth, different from the western and domestic research on the process of government performance audit, this study focuses on procedural issues. From the perspective of integrating audit resources, this study applies the three-tier design theory of organizational structure to "system". The three levels of "structure" and "operation" have constructed the "cooperative audit" organization mode of audit project. In addition, this research also has some innovation in the research method, which has overcome the limitation of traditional audit theory research focusing on discussing the related problems from the technical point of view to some extent. This paper attempts to analyze the problem of government performance audit as an integral part of the political process. This study suggests that Supreme Audit institutions should take action in three aspects: strategic plan of audit project, construction of auditing standards and improvement of auditor's ability.
【学位授予单位】：中国农业大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：F239.6
【引证文献】
相关期刊论文 前2条
1 李四能;;构建中国特色绩效审计模式研究[J];宏观经济研究;2011年11期
2 张欣鑫;;浅析现阶段开展绩效审计面临的问题[J];中国农业会计;2012年02期
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2 任爱莲;高新技术企业创新绩效审计评价研究[D];东华大学;2011年
3 曹宏举;美国与瑞典政府绩效审计比较研究[D];吉林大学;2010年
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2 宋明达;我国社会保障基金审计探析[D];沈阳师范大学;2011年
3 张小巍;万州区粮食补贴政策绩效审计研究[D];西南大学;2011年
4 张生;城市基础设施项目绩效审计指标体系研究[D];哈尔滨工业大学;2010年
5 胡鸿翔;电网企业绩效审计的实践与研究[D];南昌大学;2011年
6 赵小平;政府公共工程绩效审计评价指标体系研究[D];西南财经大学;2007年
7 卞鸣慧;我国政府绩效审计方法选择策略研究[D];上海交通大学;2007年
8 彭秋琼;社会保险基金政府绩效审计的研究[D];长沙理工大学;2008年
9 陈呈明;我国政府绩效审计准则研究[D];中国海洋大学;2007年
10 于良;政府绩效审计报告研究[D];山东经济学院;2010年
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