公共支出绩效审计评价标准研究

发布时间：2018-02-03 21:37

本文关键词： 公共支出绩效审计评价标准　出处：《兰州商学院》2008年硕士论文　论文类型：学位论文

【摘要】： 公共支出绩效审计是现代国家审计发展的必然趋势,对于落实科学发展观,努力提高我国公共资金支出绩效和政府管理水平,促进民主政治建设具有重要的现实意义。对公共支出绩效审计评价标准的研究,既可以丰富政府绩效审计的基本理论,又可以促进我国公共支出绩效审计深入开展。本文主体分为两大部分。第一部分是理论分析部分。这部分首先从伦理、政治和实践的角度对绩效审计的理论基础进行了归纳总结,然后研究了绩效审计的相关概念,最后研究公共支出绩效审计评价标准设置的原则、取值基础和方法。第二部分是实践分析部分。以第一部分理论分析为基础,这部分首先从公共管理的视角分析了设置公共支出绩效审计评价标准的困难,然后对国内外公共支出绩效审计评价标准进行了分析,总结出了我国当前评价标准的特点和应采取的构建策略,最后对我国建立绩效审计评价标准提出了有益的建议,同时也探索着按公共支出的分类对公共资金的分配、公共部门、公共投资项目绩效审计评价标准进行了初步构建。
[Abstract]:The performance audit of public expenditure is the inevitable trend of the development of modern national audit. In order to implement the scientific concept of development, we should strive to improve the performance of public fund expenditure and the level of government management. It is of great practical significance to promote the construction of democratic politics. The research on the evaluation standard of public expenditure performance audit can enrich the basic theory of government performance audit. It can also promote the performance audit of public expenditure in China. The main body of this paper is divided into two parts. The first part is the theoretical analysis part. Firstly, this part summarizes the theoretical basis of performance audit from the perspective of ethics, politics and practice. Then it studies the related concepts of performance audit, and finally studies the principles, the basis and the method of setting the evaluation standard of performance audit of public expenditure. The second part is the practical analysis part, which is based on the first part of the theoretical analysis. This part first analyzes the difficulty of setting up the evaluation standard of public expenditure performance audit from the perspective of public management, and then analyzes the evaluation standard of public expenditure performance audit at home and abroad. This paper summarizes the characteristics of the current evaluation standards and the construction strategies that should be adopted in our country, and finally puts forward some useful suggestions for the establishment of performance audit evaluation standards in China. At the same time, it also explores the allocation of public funds, public sector, public investment project performance audit evaluation standards according to the classification of public expenditure.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F812.45;F239.44

【引证文献】