威海市政府绩效审计存在的问题及对策研究

发布时间：2018-04-19 00:03

本文选题：政府审计 + 政府绩效审计　；参考：《哈尔滨工业大学》2015年硕士论文

【摘要】：20世纪40年代后,政府绩效审计开始登上历史舞台,政府绩效审计在西方国家得到较为迅速的发展,在我国,由于市场经济需求和政务公开趋势的不断推动,政府绩效审计也得到一定发展,但威海政府绩效审计的发展与其经济发展速度不符,作者选择以威海市政府绩效审计存在问题和对策研究作为本论文的研究方向,旨在通过对政府绩效审计的理论和实践方面的研究,对威海市的政府绩效审计进行力所能及的探索,促进威海市政府绩效审计得到进一步的发展。本文采用国内外借鉴法,通过对国内外文献的研究,简要分析了政府绩效审计的职能、特点、理论依据及关键要素等基础理论,结合具体案例分析威海政府绩效审计发展现状及存在问题,并对其根源进行挖掘,通过借鉴英美等发达国家及中国先进地区政府绩效审计的发展历程,总结对威海政府绩效审计发展的经验启示。通过查找发达国家、中国先进地区与威海政府绩效审计的差距,发现威海政府审计仍处于真实性、合法性阶段,还存在包括普遍存在认识偏差和误区,审计未完全发挥监督职能,绩效审计各关键要素不健全,审计人员素质不适应绩效审计需求等多方面的问题。该论文以解决上述问题为研究对象,从多个层面对问题的根源进行了深入分析,提出了完善威海市政府绩效审计的对策建议,从强化政府绩效审计理念、推进政府绩效审计制度建设、规范政府绩效审计体系、加强政府绩效审计的监督功能、提高审计人员的专业化能力建设等几方面入手,力促威海政府绩效审计取得长远的发展。
[Abstract]:After 1940s, the government performance audit to the stage of history, the government performance audit has been relatively rapid development in western countries, in China, due to constantly promote the demand of market economy and the open trend, the government performance audit is to obtain a certain development, but the Weihai government performance audit development and speed of economic development does not match with the performance Weihai municipal government audit problems and countermeasures as the research direction of this thesis the author, through the research of the theory and practice of government performance audit, carrying out the exploration of government performance audit in Weihai City, Weihai municipal government performance audit to promote further development. This paper uses the domestic and foreign reference, through the research the domestic and foreign literature, a brief analysis of the government performance audit functions, characteristics, theoretical basis and key elements of the basic theory, knot Specific case analysis of the development status and existing problems of Weihai government performance audit, and the source of mining, by drawing on the development of performance audit in developed countries and advanced regions China government, summarize the experience and Inspiration on the development of government performance audit in Weihai. Through the search of developed countries, and the government of Weihai area Chinese advanced audit performance the gap between the government of Weihai, found that the audit is still in the stage of authenticity, legitimacy, also including widespread awareness of bias and misunderstanding, not fully play the supervision function of audit, the performance audit of the key elements is not perfect, the quality of audit personnel can't adapt to the various aspects of performance audit demand problems. This thesis to solve the above problem as the research object and in-depth analysis of the root of the question from a plurality of layers, put forward suggestions to perfect the performance audit of the Weihai municipal government, from strengthening the government performance In order to promote the long-term development of Weihai government performance audit, we should promote the government's performance audit system, standardize the government performance audit system, strengthen the supervision function of government performance audit, and improve the professional ability of auditors.

【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

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