全面推进我国政府绩效审计发展的对策研究
发布时间：2018-11-08 16:27
【摘要】： 作为一种全新的审计形式,政府绩效审计从二十世纪四、五十年代登上历史舞台,经过半个多世纪的发展,已经从破土的幼苗,成长为审计领域内的一朵奇葩。今天的政府绩效审计师,广泛活跃在世界各国的政治、经济和社会生活中。新中国政府绩效审计的历史,可以追溯到二十世纪八十年代初,在社会经济发展中发挥了重要的作用,政府也越来越重视绩效审计的发展。审计署《2008年至2012年审计工作发展规划》明确强调要“到2012年,每年所有的审计项目都开展绩效审计”。但理论研究滞后严重制约了我国政府绩效审计实践水平的进一步提高。 本文拟探讨新时期全面推进我国政府绩效审计发展中制约因素及对策等问题,以促进适合中国国情的政府绩效审计制度的建立。本文的主要内容是:本论文首先对政府绩效审计研究的意义、研究的思路、研究的主要内容做了简要阐述,然后分析了影响与制约全面推进我国政府绩效审计发展的主要问题,接着剖析了典型国家政府绩效审计的经验,得出启示。最后,从多个方面具体提出发展我国政府绩效审计的对策与建议。 论文可能取得的贡献有: 1.本文通过对西方发达国家政府绩效审计开展较好的情况进行总结分析,找出对我国的有益启示,为我国更好的开展政府绩效审计提供借鉴。 2.本人认为建立完全统一的指标是不现实的。现阶段可将国家认可的绩效标准、行业绩效标准、被审部门或项目以前年度相同项目的绩效或预算绩效、其他国家或国际上通用的绩效标准、社会信息等作为我国目前政府绩效的既定衡量标准。 3.通过对我国绩效审计实践过程的回顾,指出现阶段政府绩效审计发展的制约因素,并针对目前我国政府绩效审计的发展状况和存在的问题提出了作者的建议。
[Abstract]:As a new form of auditing, the government performance audit has stepped onto the historical stage in the 1940s and 1950s. After more than half a century of development, it has grown from a broken seedling to a wonderful flower in the field of auditing. Today's government performance auditors are widely active in the political, economic and social life of countries around the world. The history of government performance audit in New China can be traced back to the beginning of 1980s. It has played an important role in the development of social economy, and the government has paid more and more attention to the development of performance audit. The Audit Office's Development Plan for Audit work from 2008 to 2012 clearly emphasizes that "by 2012, all audit projects will carry out performance audit every year". However, the lag of theoretical research has seriously restricted the further improvement of the performance audit practice of our government. In order to promote the establishment of government performance audit system suitable for China's national conditions, this paper intends to discuss the restrictive factors and countermeasures in promoting the development of government performance audit in the new period. The main contents of this paper are as follows: firstly, this paper briefly expounds the significance, train of thought and main contents of the research on the government performance audit, and then analyzes the main problems that influence and restrict the development of the government performance audit in an all-round way. Then it analyzes the experience of government performance audit in typical countries and draws inspiration. Finally, the author puts forward the countermeasures and suggestions for the development of government performance audit from many aspects. The contributions of the paper are as follows: 1. This paper summarizes and analyzes the better situation of government performance audit in western developed countries, finds out the beneficial enlightenment to our country, and provides reference for our country to carry out government performance audit better. 2. I do not think it is realistic to establish completely unified indicators. At this stage, nationally approved performance standards, industry performance standards, performance or budget performance of the same project for the year prior to the subject matter or project, other national or international performance standards, Social information is the established measure of government performance in China. 3. By reviewing the practice process of performance audit in China, this paper points out the restrictive factors of the development of government performance audit at the present stage, and puts forward some suggestions on the development and problems of government performance audit in our country at present.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
本文编号：2319035
[Abstract]:As a new form of auditing, the government performance audit has stepped onto the historical stage in the 1940s and 1950s. After more than half a century of development, it has grown from a broken seedling to a wonderful flower in the field of auditing. Today's government performance auditors are widely active in the political, economic and social life of countries around the world. The history of government performance audit in New China can be traced back to the beginning of 1980s. It has played an important role in the development of social economy, and the government has paid more and more attention to the development of performance audit. The Audit Office's Development Plan for Audit work from 2008 to 2012 clearly emphasizes that "by 2012, all audit projects will carry out performance audit every year". However, the lag of theoretical research has seriously restricted the further improvement of the performance audit practice of our government. In order to promote the establishment of government performance audit system suitable for China's national conditions, this paper intends to discuss the restrictive factors and countermeasures in promoting the development of government performance audit in the new period. The main contents of this paper are as follows: firstly, this paper briefly expounds the significance, train of thought and main contents of the research on the government performance audit, and then analyzes the main problems that influence and restrict the development of the government performance audit in an all-round way. Then it analyzes the experience of government performance audit in typical countries and draws inspiration. Finally, the author puts forward the countermeasures and suggestions for the development of government performance audit from many aspects. The contributions of the paper are as follows: 1. This paper summarizes and analyzes the better situation of government performance audit in western developed countries, finds out the beneficial enlightenment to our country, and provides reference for our country to carry out government performance audit better. 2. I do not think it is realistic to establish completely unified indicators. At this stage, nationally approved performance standards, industry performance standards, performance or budget performance of the same project for the year prior to the subject matter or project, other national or international performance standards, Social information is the established measure of government performance in China. 3. By reviewing the practice process of performance audit in China, this paper points out the restrictive factors of the development of government performance audit at the present stage, and puts forward some suggestions on the development and problems of government performance audit in our country at present.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 宋丽;;高校开展绩效审计的制约因素及建议[J];工会论坛(山东省工会管理干部学院学报);2012年04期
，本文编号：2319035
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