基于科学发展观的政府绩效审计完善研究

发布时间：2018-04-27 09:42

本文选题：科学发展观 + 政府绩效审计　；参考：《山东大学》2008年硕士论文

【摘要】： 以胡锦涛同志为总书记的党中央洞察国际局势的深刻变化,针对我国改革发展正处于关键时期、社会利益关系多元、新情况新问题层出不穷的复杂局面,将科学发展观作为构建社会主义和谐社会的指导思想,这就意味着在处理社会各项问题时必须要坚持以人为本、全面协调的可持续的科学发展观念。在日益走向现代化的今天的中国,随着政府资源的扩大、职权的扩张和公民意识的觉醒,人们越来越需要对政府行为的经济性、效率性和成果性做出评价,即施行政府绩效审计。但目前我国尚没有一套完善的政府绩效审计体系,这严重制约了政府绩效审计的深入开展。因此,建立一整基于科学发展观的完善的政府绩效审计体系成为重要课题。笔者通过深入解析科学发展观,纵横政府绩效审计的发展和现代各国绩效审计的情况,在文中引入实证分析的方法,就如何在科学发展观基础上建立完善一整套政府绩效审计提出了自己的观点。在文章的开头深入解析科学发展观、政府绩效审计等基础性概念,第三章着重探讨了国内外政府绩效审计的现状,并引入企业或观念上的突破,比如绿色GDP和时间有价证券等。在第四章中,作为文章的重点,对完善政府绩效审计模式进行了探究,在科学发展观的基础上,分析了模式建立的必要性、原则,试探了建立模式的基本框架和保障要素。通过实证总结,提出政府绩效审计应在科学发展观的基础上,坚持多元、独立的政府绩效审计的主体地位,审计范围兼顾收益性投资和非收益性投资两部分,标准明确、方法多样。并完善了政府绩效审计的程序,包括计划阶段、执行阶段和报告阶段,详细分析各阶段应完成的内容。最后,笔者综合了现实中发生的一些事例放到一个政府中,并把这个城市命名为实际应该存在的乌托邦即实托邦,用科学发展的现代化观念来处理这个城市所发生的业务,对未来做出一些预测和憧憬。
[Abstract]:The CPC Central Committee, with Comrade Hu Jintao as its general secretary, has insight into the profound changes in the international situation. In view of the complex situation in which China's reform and development is in a crucial period, social interests are diverse, new situations and new problems emerge in endlessly, Taking the scientific development view as the guiding ideology of building a harmonious socialist society means that we must adhere to the concept of sustainable scientific development which is people-oriented and comprehensive and coordinated when dealing with various social problems. In today's modern China, with the expansion of government resources, the expansion of power and the awakening of civic consciousness, people need to evaluate the economy, efficiency and achievement of government behavior more and more. That is, the implementation of government performance audit. However, there is no perfect government performance audit system in our country, which seriously restricts the development of government performance audit. Therefore, it is an important task to establish a perfect government performance audit system based on the scientific development view. By analyzing the development of scientific development concept, the development of horizontal and vertical government performance audit and the performance audit of modern countries, the author introduces the method of empirical analysis in this paper. The author puts forward his own views on how to establish and perfect a set of government performance audit on the basis of scientific development view. At the beginning of the article, the author deeply analyzes the basic concepts of scientific development view, government performance audit and so on. The third chapter mainly discusses the current situation of government performance audit at home and abroad, and introduces the breakthrough of enterprises or concepts, such as green GDP and time negotiable securities. In the fourth chapter, as the focus of the article, the author probes into the perfection of the government performance audit model, analyzes the necessity and principle of the establishment of the model on the basis of the scientific concept of development, and probes into the basic framework and guarantee elements of the establishment of the model. Based on the scientific concept of development, this paper puts forward that the government performance audit should be based on the scientific concept of development, adhere to the main position of pluralistic and independent government performance audit, and give consideration to the two parts of income investment and non-income investment, and the standard is clear. There are many methods. The procedure of government performance audit is improved, including planning stage, execution stage and report stage, and the contents that should be completed in each stage are analyzed in detail. Finally, the author synthesizes some examples that have taken place in reality and put them in a government, and named the city as the utopia that should actually exist, and used the modern concept of scientific development to deal with the business that happened in this city. Make some predictions and hopes for the future.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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