地方财政支出绩效审计模式研究

发布时间：2018-04-15 04:08

本文选题：地方财政支出 + 绩效审计　；参考：《兰州大学》2007年硕士论文

【摘要】： 地方财政支出管理普遍存在预算约束软化、支出监督缺乏、项目安排失控、投资绩效低下等问题，这与财政支出管理观念陈旧、管理方式落后有着直接关系。随着我国市场经济的发展，地方财政支出规模不断扩大，为了提高地方财政支出的管理水平，使有限的资金创造更多的经济绩效，开展地方财政支出绩效审计已是当务之急。因此，建立科学的地方财政支出绩效审计既有外在基础，也有内在要求，急需一套按照市场经济管理原则建立起来的地方财政支出绩效审计体系，对地方财政投入的成本和产生的效果进行科学的衡量和比较，加强对地方政府支出行为的约束与激励，促进地方财政管理职能的转变和管理水平的提高。本文从地方财政支出涵义入手，，通过对地方财政支出存在问题的分析，提出了进行地方财政支出绩效审计的必要性。运用新公共管理的理论，系统阐述了地方财政支出绩效审计的含义、特点、环境等；针对实际工作的需要，重点从绩效审计的目标、内容、方法、程序等方面建立了地方财政支出绩效审计模式。同时，依据经济性、效率性和效果性的评价要求，确定地方财政支出绩效审计评价标准的原则，探讨地方财政支出绩效审计评价标准、评价指标和评价方法。通过本文的论述，将对地方财政支出绩效审计实际工作具有一定的借鉴作用，为基层审计工作者实施绩效审计提供了指导。
[Abstract]:There are some problems in local fiscal expenditure management, such as the softening of budget constraints, the lack of supervision over expenditure, the out-of-control of project arrangement and the low investment performance. This is directly related to the outdated concept of financial expenditure management and backward management methods.With the development of market economy in our country, the scale of local financial expenditure is expanding constantly. In order to improve the management level of local financial expenditure and make limited funds to create more economic performance, it is urgent to carry out the performance audit of local financial expenditure.Therefore, it is urgent to establish a set of local financial expenditure performance audit system, which is based on the principles of market economy management.The cost and effect of local financial input are scientifically measured and compared, and the restraint and encouragement of local government expenditure behavior are strengthened, so as to promote the transformation of local financial management function and the improvement of management level.This article starts with the meaning of local financial expenditure, through the analysis of the existing problems of local financial expenditure, puts forward the necessity of the performance audit of local financial expenditure.Using the theory of new public management, this paper systematically expounds the meaning, characteristics and environment of the performance audit of the local financial expenditure, focusing on the objectives, contents and methods of the performance audit according to the needs of the actual work.Procedures and other aspects of the establishment of local financial expenditure performance audit model.At the same time, according to the evaluation requirements of economy, efficiency and effect, the principles of the performance audit evaluation standard of local financial expenditure are determined, and the evaluation standard, evaluation index and evaluation method of local financial expenditure performance audit are discussed.Through the discussion of this paper, it will have certain reference function to the actual work of the local financial expenditure performance audit, and provide guidance for the basic level auditors to carry out the performance audit.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.65

【参考文献】