政府绩效审计评价指标体系构建
发布时间：2019-03-26 09:10
【摘要】：随着我国经济的快速发展,政府管理和运用公共资源的责任越来越大,由此而产生了监督、评价政府部门能否管好用好纳税人的资金的需求,这正是政府绩效审计所要解决的问题。与国外相比,我国政府绩效审计所占比重太小,工作缺乏规范性,特别是存在审计方法和评价指标、评价标准不统一,缺少权威性的问题。因此建立符合我国国情的政府绩效审计评价指标体系具有十分重要的意义。 本文首先对绩效审计和政府绩效审计的理论进行一般论述,在分析国内外政府绩效审计研究的基础上,指出目前我国政府绩效审计指标体系存在过于笼统和系统性差等问题。分析表明指标和指标体系的设计没有逻辑源头,审计对象不明确,审计目标不具体,进而导致审计目标与审计指标的设计衔接不紧密。 本文从明确政府绩效审计对象出发,通过对政府部门具体的工作任务逐一分析后,从一般的工作流程中推导出具有共性的行政行为并加以总结归纳,即利用归纳法得到政府部门的一般行政行为。然后运用演绎推理法,使之转变为职能性行政行为。以行政行为为横轴,政府职能部门为纵轴,建立二维绩效审计具体对象分析表。准确定位政府绩效审计具体对象后,通过分析影响具体行政目标的因素,得到具体的审计目标,形成政府绩效审计目标体系。最后使用定性分析法,针对具体审计目标体系中的每一个具体的审计目标,分别选取几个恰当的审计指标,以实现审计目标。最后按指标的内在联系构建了评价指标体系。
[Abstract]:With the rapid development of our country's economy, the responsibility of the government to manage and use the public resources is getting bigger and bigger, which leads to the supervision and evaluation of whether the government departments can manage the demand of the taxpayer's funds well. This is the government performance audit to solve the problem. Compared with foreign countries, the proportion of government performance audit in our country is too small, the work is lack of standardization, especially there are audit methods and evaluation indexes, the evaluation standards are not uniform, and lack of authority. Therefore, it is of great significance to establish the evaluation index system of government performance audit in accordance with the national conditions of our country. Firstly, this paper discusses the theory of performance audit and government performance audit. On the basis of analyzing the research of government performance audit at home and abroad, this paper points out that the index system of government performance audit in our country exists too general and systematic problems at present. The analysis shows that there is no logical source in the design of the index and index system, the audit object is not clear and the audit target is not specific, which leads to the lack of close connection between the audit target and the audit target design. This article from the clear government performance audit object, through to the government department concrete work task analysis one by one, deduces from the general work process has the common administrative action and summarizes and sums up, That is to say, the general administrative act of the government department can be obtained by induction method. Then use deductive reasoning method to transform it into functional administrative behavior. Taking the administrative behavior as the horizontal axis and the government functional department as the longitudinal axis, the two-dimensional performance audit specific object analysis table is established. After accurately locating the specific object of government performance audit, through the analysis of the factors affecting the specific administrative objectives, the specific audit objectives can be obtained, and the target system of government performance audit can be formed. Finally, according to each specific audit target in the specific audit target system, several appropriate audit targets are selected by using qualitative analysis method to achieve the audit goal. Finally, the evaluation index system is constructed according to the internal relationship of the indexes.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4
本文编号：2447394
[Abstract]:With the rapid development of our country's economy, the responsibility of the government to manage and use the public resources is getting bigger and bigger, which leads to the supervision and evaluation of whether the government departments can manage the demand of the taxpayer's funds well. This is the government performance audit to solve the problem. Compared with foreign countries, the proportion of government performance audit in our country is too small, the work is lack of standardization, especially there are audit methods and evaluation indexes, the evaluation standards are not uniform, and lack of authority. Therefore, it is of great significance to establish the evaluation index system of government performance audit in accordance with the national conditions of our country. Firstly, this paper discusses the theory of performance audit and government performance audit. On the basis of analyzing the research of government performance audit at home and abroad, this paper points out that the index system of government performance audit in our country exists too general and systematic problems at present. The analysis shows that there is no logical source in the design of the index and index system, the audit object is not clear and the audit target is not specific, which leads to the lack of close connection between the audit target and the audit target design. This article from the clear government performance audit object, through to the government department concrete work task analysis one by one, deduces from the general work process has the common administrative action and summarizes and sums up, That is to say, the general administrative act of the government department can be obtained by induction method. Then use deductive reasoning method to transform it into functional administrative behavior. Taking the administrative behavior as the horizontal axis and the government functional department as the longitudinal axis, the two-dimensional performance audit specific object analysis table is established. After accurately locating the specific object of government performance audit, through the analysis of the factors affecting the specific administrative objectives, the specific audit objectives can be obtained, and the target system of government performance audit can be formed. Finally, according to each specific audit target in the specific audit target system, several appropriate audit targets are selected by using qualitative analysis method to achieve the audit goal. Finally, the evaluation index system is constructed according to the internal relationship of the indexes.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 田艳霞;乡镇领导干部经济责任审计问题探讨[D];江西财经大学;2012年
，本文编号：2447394
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