我国政府绩效审计质量控制研究

发布时间：2019-01-03 18:34

【摘要】： 随着世界资源危机的加剧,公共资源的稀缺性的矛盾愈加尖锐,世界各国都致力于提高政府运用公共资源的经济性、效率性和效果性。为此,需要对政府运用公共资源的情况进行监督和改进,从而使得绩效审计在政府审计中所占的比重越来越大。在一些发达国家,绩效审计已经成为政府审计机关的主要工作。我国国家审计署制定的《审计署2003至2007年审计工作发展规划》中提出,“实行财政财务收支的真实合法审计与效益审计并重,逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右”。但同时,我国绩效审计处于起步阶段,绩效审计缺乏相应的质量控制手段、方法和制度,急需在相关方面开展理论研究,以便将世界各国的绩效审计理论成果和实践经验运用于我国的具体的审计实践中,以提高我国绩效审计的社会效益。本文试图在这方面做一些有益的尝试,以丰富和发展我国的绩效审计质量控制理论,并力求有助于指导绩效审计实践。本文从国内外已有的绩效审计理论和质量控制理论出发,首先考察了绩效审计和审计质量的基本概念,对政府绩效审计质量控制的特点进行了研究,然后提出了政府绩效审计质量控制的基本框架,并对其中的一些关键环节进行了探究。审计质量具体体现为审计工作的质量和审计产品的质量,在不同的审计环境下和审计项目中,审计质量体现为审计工作的质量和审计产品的质量的程度是不同的。政府绩效审计是审计机关对政府部门使用公共资源的受托责任进行审查并做出评价的活动。在我国目前的政府绩效审计中,审计产品质量缺乏需求方的制约机制和明确的质量评价标准,使得审计质量不仅体现在审计产品的质量上,更多的则体现在审计工作质量上。审计本质的控制论的观点对于绩效审计同样适用。政府绩效审计是对政府管理公共资源的一种监督和改进机制。政府绩效审计质量控制是对审计这种“社会控制”的控制,同时,审计又是一种“经济控制”或“管理控制”,需要借鉴控制论的思
[Abstract]:With the aggravation of the world resource crisis, the contradiction of the scarcity of public resources is becoming more and more acute. All countries in the world are committed to improving the economy, efficiency and effectiveness of the government's use of public resources. Therefore, it is necessary to supervise and improve the use of public resources by the government, so as to make the proportion of performance audit in government audit more and more. In some developed countries, performance audit has become the main work of government audit institutions. In the Audit work Development Plan of the Audit Office from 2003 to 2007, the National Audit Office of our country put forward that "both the true and legal audit of financial revenue and expenditure should be carried out with equal emphasis on efficiency audit, and the amount of benefit audit should be increased year by year, so as to strive for the year 2007." Investment benefit audit power accounts for about half of the total audit force. " But at the same time, the performance audit in our country is in the initial stage, the performance audit lacks the corresponding quality control means, methods and systems, so it is urgent to carry out theoretical research in related aspects. In order to apply the theory and experience of performance audit in the world to the concrete audit practice of our country, to improve the social benefit of the performance audit of our country. In order to enrich and develop the theory of quality control of performance audit in China, this paper tries to make some useful attempts in this respect, and to help guide the practice of performance audit. Based on the existing theories of performance audit and quality control at home and abroad, this paper first investigates the basic concepts of performance audit and audit quality, and studies the characteristics of government performance audit quality control. Then put forward the basic framework of government performance audit quality control, and explore some key links. The audit quality is embodied in the quality of the audit work and the quality of the audit products. In different audit environments and audit projects, the audit quality reflects the quality of the audit work and the degree of the quality of the audit products. Government performance audit is an activity in which audit institutions review and evaluate the fiduciary responsibility of government departments in the use of public resources. In the current government performance audit of our country, the audit product quality lacks the demand side restriction mechanism and the clear quality evaluation standard, which makes the audit quality reflect not only in the quality of audit products, but also in the quality of audit work. The cybernetics of audit essence is also applicable to performance audit. Government performance audit is a kind of supervision and improvement mechanism for government management of public resources. The quality control of government performance audit is the control of "social control" of audit. At the same time, audit is also a kind of "economic control" or "management control", so it is necessary to draw lessons from cybernetics.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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