基于风险导向的政府绩效审计研究

发布时间：2018-03-07 11:45

本文选题：风险导向　切入点：绩效审计　出处：《首都经济贸易大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国经济的迅速发展使得我国经济规模不断扩大,政府管理的公共资金和公共资源也随之增加,管理方式逐渐趋于多样化,社会公众对公共资金和公共资源的关注点也不再只是停留在资金和资源使用的合规性上,而是更加关注资金和资源使用的效率、效果和经济性。因此政府绩效审计势在必行,然而目前的审计模式却并不能满足国家政策以及人民群众的要求。一方面,政府绩效审计涉及各个领域,不仅包括审计、会计、金融、法律等众多领域,还包括环境、医疗、基建、管理等领域,这对审计人员的要求大大提高。另一方面一系列规定都表明我国正在大面积推广政府绩效审计,扩大审计范围。由此,国家的要求和现实的实现之间形成了严重的不匹配,传统模式下的绩效审计主要是财政财务收支审计和财经法纪审计,审计资源均匀分布,效率不高,已经不能满足国家的要求。这些矛盾的显现以及政府绩效审计风险的普遍存在,使得加强风险管理理论的形势变得很是迫切,研究基于风险导向的政府绩效审计成为大势所趋。本文通过研究国内外政府绩效审计的相关内容,结合我国国情,探索我国特色的政府绩效审计理论体系;通过研究民间审计对风险导向模式的运用,探索基于风险导向的政府绩效审计。希望在这两方面的突破可以在一定程度上通过树立风险的理念,达到应对审计风险的目的,从而提高政府绩效审计的效果及效率。本文根据政府绩效审计的特点把风险导向审计模式下的政府绩效审计程序分为四个阶段:选择审计项目、制定审计计划、实施审计程序、发表审计报告。四个阶段中都涉及到审计风险的评估和应对,充分体现了风险导向的理念,并分别结合案例进行了分析。
[Abstract]:With the rapid development of our country's economy, the scale of our country's economy is expanding, and the public funds and resources managed by the government are also increasing, and the mode of management is becoming more and more diversified. The public pay more attention to the efficiency, effect and economy of the use of funds and resources, so it is imperative to audit the performance of the government, which is not only about the regularity of the use of funds and resources, but also more concerned about the efficiency, effect and economy of the use of funds and resources. However, the current audit model does not meet the requirements of the state policy and the people. On the one hand, government performance auditing involves not only various fields, including auditing, accounting, finance, law and so on, but also environment, medical care, etc. On the other hand, a series of regulations indicate that our country is popularizing the government performance audit in a large area and expanding the audit scope. There is a serious mismatch between the requirements of the country and the realization of reality. In the traditional mode, the performance audit is mainly the audit of financial revenue and expenditure and the audit of financial law and discipline. The audit resources are evenly distributed and the efficiency is not high. The appearance of these contradictions and the widespread existence of the risk of government performance audit make it urgent to strengthen the theory of risk management. The research on government performance audit based on risk orientation has become the trend of the times. This paper explores the theoretical system of government performance audit with Chinese characteristics by studying the relevant contents of government performance audit at home and abroad and combining with the situation of our country. By studying the application of the risk-oriented model in the folk audit, this paper explores the government performance audit based on the risk orientation. It is hoped that the breakthrough in these two aspects can, to a certain extent, achieve the purpose of coping with the audit risk by setting up the idea of risk. According to the characteristics of government performance audit, this paper divides the government performance audit process into four stages: select audit project, formulate audit plan, carry out audit procedure. In the four stages, the evaluation and response of audit risk are involved, which fully embodies the idea of risk orientation, and analyzes the case separately.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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