以公平和效率为导向的政府管理审计研究

发布时间：2018-03-03 02:19

本文选题：政府审计　切入点：公平　出处：《厦门大学》2007年博士论文　论文类型：学位论文

【摘要】： 伴随着我国近年来经济的迅猛发展,我们的社会也出现了一些问题,如环境污染、贫富差距拉大、资源浪费严重等。中央提出要构建和谐社会、节约型社会,和谐乃是人与人之间的和谐、人与自然的和谐,节约要求我们有效率地使用资源,所有这些无一不是对公平和效率的追求。为了强化公共部门在公平和效率上的受托责任,政府审计须从公平和效率的视角来对公共部门进行审计。本文正是从公平和效率的视角对政府管理审计作了较深入研究。文章首先对公共受托责任、公平和效率进行分析,接下来以此为基础构建了一个以公平和效率为导向的政府管理审计框架,并进而归纳出这一政府管理审计框架的一般审查内容,为政府管理审计实践提供参考。本文共分四章,外加绪论,立论基础是受托责任理论。绪论介绍本文的研究动机、研究框架、创新与局限性。第一章研究公共受托责任、公平和效率。受托责任关系是人类社会中普遍存在的一种关系,存在于委托人与受托人之间,公共部门的受托责任就是公共受托责任。与公司受托责任相比,公共受托责任的独特性在于它更强调公平,更强调政治、法律和道德约束。公共受托责任的评价标准除了经济性、效率性和效果性之外还有环保性、公平性等诸多标准。结合公共管理相关研究,得出公共受托责任的内在要求就是公平和效率。经过对公平和效率的分析,本文总结出人们对公平的认识有抽象公平观、伦理公平观、政治公平观和经济公平观;对效率的认识有技术效率观、行为效率观、配置效率观、制度效率观和综合效率观。第二章旨在构建以公平和效率为导向的政府管理审计框架。审计的根本在于受托责任,政府管理审计的根本在于公共受托责任,根据不同的公共受托责任,政府管理审计表现为不同的形态,如合规性审计、经济性审计、效率性审计、效果性审计、环保审计等等。政府管理审计经历了传统政府审计、绩效审计和现代政府管理审计阶段。现代政府管理审计以公平和效率为导向,以公共受托责任审查为己任。公共受托责任中的公平和效率责任体现为公共部门遵循法律法规,建立良好内部控制和创造良好成果。以公平和效率为导向的政府管理审计的审查内容包括:公共部门对法律法规的遵循;公共部门的内部控制;公共部门的工作成果。第三章阐述公共部门内部控制的公平与效率及其审计。组织的内部控制是有价值取向的,它或是效率导向,或是公平导向,或是两者并重。通过研究公共行政思想的发展,本文揭示出公共部门内部控制经历了效率导向向公平和效率导向的发展。政府管理审计需要审查公共部门内部控制的三部分重要内容:组织结构、人力资源管理、绩效评估。审查内部控制就是要确定这三部分内容是否符合公平和效率原则。第四章阐述公共部门工作结果的公平与效率及其审计。公共部门的工作成果表现为达成了既定的目标、对社会的公平贡献和对效率贡献。政府管理审计须审查公共部门完成目标的达成情况,审查公共部门的社会业绩是否符合公平和效率标准。
[Abstract]:In recent years, with the rapid development of economy in our country, our society also appeared some problems, such as environmental pollution, the widening gap between rich and poor, serious waste of resources. The central government proposed to build a harmonious society, saving society, harmony is the harmony between people, harmony between man and nature conservation requirements we use rate of resources, all these are the quest for equity and efficiency. In order to strengthen the public sector efficiency and fairness in the fiduciary responsibility, government auditors should audit the public sector from the perspective of equity and efficiency. This paper makes a thorough study on the government management audit from fairness and efficiency from the perspective of public accountability. Firstly, analyze the fairness and efficiency, then on this basis to construct a fair and efficiency oriented government audit management framework, and then summed up the government The general review of the management audit framework provides a reference for the government's management and audit practice.
This paper is divided into four chapters, plus the introduction, theoretical basis is the theory of fiduciary duty. The introduction introduces the research motivation, research framework, innovation and limitation. The first chapter of public accountability, fairness and efficiency. The entrusted responsibility relationship is a relationship exists in human society, exists between the principal and the trustee that public sector accountability is public accountability. Compared with corporate accountability, public accountability is unique in that it is more emphasis on fairness, more emphasis on the political, legal and moral constraints. The public accountability evaluation standard in economy, efficiency and effectiveness as well as environmental protection, many standards of fairness. Based on the related Research of public management, the inherent requirement of public accountability is fairness and efficiency. Through the analysis of fairness and efficiency, this paper summarizes the people of fair recognition Abstract The concept of fairness, justice ethics, political equality and economic justice; understanding of technology efficiency concept, behaviorefficiencyconcept, allocationefficiencyconcept, institutionalefficiencyconcept, view. The second chapter aims to construct the framework of government audit management is oriented by equity and efficiency. The audit is the fundamental fiduciary duty. Basic government management audit is public accountability, according to different public accountability, government management audit has different forms, such as compliance audit, economic audit, efficiency audit, effectiveness audit, environmental audit and management audit. The government through the traditional government audit, performance audit and management audit of modern government stage. Modern GMA is oriented by equity and efficiency, to the examination of public accountability responsibility. The responsibility of fairness and efficiency of public accountability in the public department for follow the law Establish good internal control regulations, and create good results. The government management audit review of the contents of the equity and efficiency oriented include: the public sector to follow laws and regulations of internal control; public sector; public sector work. The third chapter expounds the internal control of the public sector and the fairness and efficiency of the organization's internal audit. Control is value orientation, or it can be efficiency oriented, or equity oriented, or both. By studying the development of public administration theory, this paper reveals that the development of public sector internal control experienced efficiency oriented to equity and efficiency oriented government management audit. The need to review the public sector's internal control, three important parts organization structure, human resource management, performance evaluation. The examination of internal control is to determine whether these three parts in accordance with the principles of fairness and efficiency of the fourth chapter. Fairness and efficiency of public departments and audit results. The work performance in the public sector to achieve the established objectives, equity contribution to society and the efficiency of the contribution. The government should examine the public management audit department to complete the objectives of the review, the public sector social performance is consistent with fairness and efficiency standards.

【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2007
【分类号】：F239.6

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