我国现有审计体制下的政府绩效审计探析

发布时间：2018-03-13 19:34

本文选题：绩效审计　切入点：体制制约　出处：《四川大学》2007年硕士论文　论文类型：学位论文

【摘要】： 政府绩效审计作为现代政府审计的主流内容，以经济活动的效益、效率、效果作为审计目标，在促进政府改善管理、提高公共资金使用方面，发挥了巨大作用，显示了广阔的发展前景。如何推进中国政府绩效审计发展，是一个需要在认识上探讨、实践中探索的课题。本文试图以审计体制为切入点，，借鉴国外绩效审计发展经验，结合本国实际，基于公共管理理论知识与实践工作经验，分析我国现行审计体制与政府绩效审计缓慢发展的内在联系，探讨如何打破束缚绩效审计发展的体制桎梏，寻求一条符合国情、具有现实操作性的中国政府绩效审计之路。本文共分为五章。第一章是绪论部分，第二章是对世界政府绩效审计的发展状况评述，第三章从审计体制的角度考察我国政府绩效审计发展状况，第四章是对A市政府绩效审计现状的实证研究，第五章提出发展我国政府绩效审计的基本思路和实现途径。本文研究结论主要有两个：一是当前中国政府绩效审计之所以发展迟缓，最根本的原因是受到了现行审计体制的严重制约。二是中国政府绩效审计发展的基本思路应是：推动审计体制的改革和完善，逐步打破一直以来束缚绩效审计发展壮大的体制桎梏，使得开展绩效审计的各种有利条件在审计实践中充分彰显，最终实现绩效审计在中国未来的全面展开。
[Abstract]:As the main content of modern government audit, the government performance audit takes the benefit, efficiency and effect of economic activities as the audit objective, which plays a great role in promoting the government to improve management and improve the use of public funds. How to promote the development of Chinese government performance audit is a subject that needs to be discussed in understanding and explored in practice. This paper attempts to use the audit system as the starting point, draw lessons from the development experience of foreign performance audit, combine with the reality of our country, based on the public management theory knowledge and practical work experience. This paper analyzes the internal relationship between the current audit system and the slow development of the government performance audit in China, and probes into how to break the shackles of the system that constrains the development of the performance audit and seek a practical and practical way for the performance audit of the Chinese government. This paper is divided into five chapters. The first chapter is the introduction, the second chapter is the review of the development of the world government performance audit, the third chapter examines the development of our government performance audit from the perspective of audit system. Chapter 4th is an empirical study on the current situation of the performance audit of A municipal government. Chapter 5th puts forward the basic ideas and ways to realize the development of the government performance audit in China. There are two main conclusions in this paper: first, the development of Chinese government performance audit is slow. The most fundamental reason is that it is seriously restricted by the current audit system. Second, the basic idea of the development of the performance audit of the Chinese government should be: to promote the reform and perfection of the audit system, Gradually break the shackles of the development and development of performance audit, make the various favorable conditions of performance audit fully manifest in the audit practice, and finally realize the overall development of performance audit in the future in China.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

【引证文献】