地方财政专项转移支付资金的绩效审计
发布时间：2019-01-22 11:38
【摘要】： 1994年分税制财政体制改革以来,随着基本公共服务均等化和主体功能区建设的推进,各类专项转移支付资金的支出规模正在逐年加大,资金的项目也日益向社会民生领域倾斜。基于此,这一特殊资金的使用效益问题引起了社会公众的普遍关注。然而,到目前为止,关于地方各级政府之间的专项转移支付,中央并没有作出统一的规定,资金的运作存在着一定程度上的混乱。显而易见,在这种时代背景下,地方财政专项转移支付资金的绩效审计自然成为我国各级审计机关的一项重要工作。 我国财政专项转移支付的发展历程,以资金规模的变化为主线,可划分为起步阶段、初步发展阶段与快速发展阶段。其中,在现阶段,地方专项转移支付已经得到了较快的发展。表现在项目上,就是资金的拨付极具特色,主要涉及经济发展、“三农”问题、环境保护、医疗卫生等方面。但是,关于专项转移支付资金的管理,大部分地方政府仅仅机械照搬中央的做法,并未构建结合实情、具有特色的管理模式,这自然在一定程度上弱化了资金的监管力度,最终带来了分配金额不足、分配方法随意、分配不及时与使用上的违规等一系列问题。 为了解决上述问题,必然需要想方设法加强专项转移支付资金的监督与管理。然而,对于地方专项转移支付而言,预算编制的不完整与决算编制的不准确,使得相当一部分资金完全脱离了人大和社会的审查,再度弱化了财政部门、审计机关、人大与社会的“三位一体”监管机制。在这种严峻的形势下,为了确保地方财政专项转移支付资金的使用效益、弥补人大和社会监管上的漏洞,本文从理论与实践两个角度进行深入探讨,逐步树立地方专项转移支付资金的绩效审计业绩观。 针对传统审计模式所带来的介入时段滞后、介入形式被动、分歧争议频繁等缺陷,地方审计机关近期纷纷在国家建设领域,采用前移审计关口、充分发挥全程式跟踪审计“预警作用”的方法,来确保工程项目的顺利完工。鉴于此,为了最大限度地发挥专项转移支付资金的功能效益,本文开始尝试将全程式跟踪的审计模式引入到绩效审计的工作之中。通过寻找两者之间的契合点,构建地方专项转移支付资金的追踪问效机制,并从申报立项、分配使用、完工、后续跟踪与管理制度五大关键环节入手,逐步开展专项转移支付资金的全程式跟踪的绩效审计工作。
[Abstract]:Since the reform of the fiscal system of tax sharing in 1994, with the equalization of basic public services and the construction of the main function area, the expenditure scale of all kinds of special transfer payment funds is increasing year by year, and the projects of funds are increasingly inclined to the social and people's livelihood fields. Based on this, the utilization benefit of this special fund has aroused the general concern of the public. However, so far, the central government has not made a unified regulation on the special transfer payment between the local governments at all levels, and the operation of the funds is in a certain degree of confusion. Obviously, under this background, the performance audit of the special transfer payment funds of the local finance naturally becomes an important work of the audit institutions at all levels in our country. The development course of the special transfer payment of finance in our country can be divided into the initial stage, the initial development stage and the rapid development stage with the change of the capital scale as the main line. Among them, at present, the local special transfer payment has been rapid development. The project is characterized by the allocation of funds, mainly involving economic development, agriculture, countryside and farmers, environmental protection, medical and health care, and so on. However, with regard to the management of funds for special transfer payments, most local governments have only mechanically copied the central authorities' practice, and have not constructed a management model with characteristics combined with the actual situation, which naturally weakens the supervision of funds to a certain extent. Finally, it brings a series of problems, such as insufficient allocation amount, random distribution method, untimely allocation and illegal use. In order to solve these problems, we must find ways to strengthen the supervision and management of special transfer funds. However, as far as local special transfer payments are concerned, the incomplete budget preparation and the inaccurate compilation of final accounts make a considerable portion of the funds completely divorced from the examination of the people's Congress and the society, and once again weaken the financial departments and audit institutions. People's Congress and society's "trinity" supervision mechanism. In this severe situation, in order to ensure the benefit of the special transfer payment funds of local finance, and to make up the loopholes in the NPC and social supervision, this paper makes a thorough discussion from two angles of theory and practice. Gradually set up the local special transfer payment funds performance audit performance view. In view of the defects of the traditional audit mode, such as lag of intervention period, passivity of intervention form, frequent disputes and so on, local audit institutions have recently adopted the frontier of forward audit in the field of national construction. Give full play to the "early warning" method of the whole process tracking audit to ensure the smooth completion of the project. In view of this, in order to maximize the functional benefits of special transfer payment funds, this paper attempts to introduce the whole-course tracking audit model into the performance audit work. By looking for the joint point between the two, the paper constructs the tracking mechanism of the local special transfer payment funds, and starts with the five key links of the application, distribution, completion, follow-up tracking and management system. Step by step carry out the performance audit work of the whole-process tracking of the special transfer payment funds.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6;F812.7
本文编号：2413179
[Abstract]:Since the reform of the fiscal system of tax sharing in 1994, with the equalization of basic public services and the construction of the main function area, the expenditure scale of all kinds of special transfer payment funds is increasing year by year, and the projects of funds are increasingly inclined to the social and people's livelihood fields. Based on this, the utilization benefit of this special fund has aroused the general concern of the public. However, so far, the central government has not made a unified regulation on the special transfer payment between the local governments at all levels, and the operation of the funds is in a certain degree of confusion. Obviously, under this background, the performance audit of the special transfer payment funds of the local finance naturally becomes an important work of the audit institutions at all levels in our country. The development course of the special transfer payment of finance in our country can be divided into the initial stage, the initial development stage and the rapid development stage with the change of the capital scale as the main line. Among them, at present, the local special transfer payment has been rapid development. The project is characterized by the allocation of funds, mainly involving economic development, agriculture, countryside and farmers, environmental protection, medical and health care, and so on. However, with regard to the management of funds for special transfer payments, most local governments have only mechanically copied the central authorities' practice, and have not constructed a management model with characteristics combined with the actual situation, which naturally weakens the supervision of funds to a certain extent. Finally, it brings a series of problems, such as insufficient allocation amount, random distribution method, untimely allocation and illegal use. In order to solve these problems, we must find ways to strengthen the supervision and management of special transfer funds. However, as far as local special transfer payments are concerned, the incomplete budget preparation and the inaccurate compilation of final accounts make a considerable portion of the funds completely divorced from the examination of the people's Congress and the society, and once again weaken the financial departments and audit institutions. People's Congress and society's "trinity" supervision mechanism. In this severe situation, in order to ensure the benefit of the special transfer payment funds of local finance, and to make up the loopholes in the NPC and social supervision, this paper makes a thorough discussion from two angles of theory and practice. Gradually set up the local special transfer payment funds performance audit performance view. In view of the defects of the traditional audit mode, such as lag of intervention period, passivity of intervention form, frequent disputes and so on, local audit institutions have recently adopted the frontier of forward audit in the field of national construction. Give full play to the "early warning" method of the whole process tracking audit to ensure the smooth completion of the project. In view of this, in order to maximize the functional benefits of special transfer payment funds, this paper attempts to introduce the whole-course tracking audit model into the performance audit work. By looking for the joint point between the two, the paper constructs the tracking mechanism of the local special transfer payment funds, and starts with the five key links of the application, distribution, completion, follow-up tracking and management system. Step by step carry out the performance audit work of the whole-process tracking of the special transfer payment funds.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.6;F812.7
【引证文献】
相关硕士学位论文 前2条
1 朱芮影;应急救灾款物绩效审计研究[D];云南财经大学;2011年
2 刘依恬;鄱阳湖生态经济区建设中的民生审计问题[D];南昌大学;2011年
，本文编号：2413179
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