转型期我国政府绩效审计模式研究

发布时间：2018-05-05 15:56

本文选题：绩效审计 + 转型期模式　；参考：《天津大学》2007年博士论文

【摘要】： 目前,我国尚未建立起系统、完整的政府绩效审计理论体系,这在一定程度上制约了我国政府绩效审计实践的发展。因此,本文以我国转型期政府绩效审计模式为研究对象,较为深入系统地探讨了政府绩效审计理论。这对于促进在我国建立和完善政府绩效审计监督制度无疑具有一定的理论意义和实践意义。本文包括绪论、转型期政府绩效审计的理论基础、审计系统分析、组织模式、审计实施模式、审计方法模式、审计结果运用模式、案例分析和结束语等九部分内容。本文首先把绩效审计模式研究的视角定位在我国“转型期”,将国外绩效审计先进的理论、方法、实践经验与我国当前国情和审计工作开展的实际情况相结合,把政府绩效审计模式作为一个处于一定外部环境下的系统进行分析研究,把政府绩效审计的外部环境作为分析研究的逻辑起点,研究构建我国转型期政府绩效审计模式,并得出结论要建立适合当前我国国情特点的绩效审计模式,实现财务审计为主向绩效审计为主的渐进式转变。以绩效审计模式作为框架,以我国经济和社会“转型期”为背景研究绩效审计是本文的理论创新。接着,本文运用委托代理理论和系统论等现代管理理论,从组织实施、审计方法和结果运用等角度构建绩效审计模式,一是实行审计过程的“系统流程再造”,提出要适应公共政府、责任政府和民主政府建设的需要,强化系统流程的输入和输出环节,提高绩效审计的公开透明度和审计结果运用度,变审计系统“自闭式”循环为“开放式”循环。二是探索政府绩效审计方法体系。因为单纯研究具体技术方法不能解决开展绩效审计的现实问题,本文从思想方法创新指导具体审计技术方法的角度进行绩效审计方法模式研究。政府绩效审计方法的体系包括一般方法和技术方法。一般方法,实质上是审计人员的思想方法。审计技术方法的形成,主要取决于审计自身目的的变化和对象范围的扩展,审计资源配置和利用情况,以及在规划与实施审计时审计人员以什么为工作切入点,才能以高效率低风险的方式完成审计任务,从而达到设定的审计目标。理论联系实际是本论文的一大特点。最后,本文运用案例分析的方法,通过对某城市滨海公园建设项目的绩效审计案例的分析,对政府绩效审计模式的实施运用进行了实证研究,说明了本文提出的政府绩效审计模式在我国转型期是可行的。
[Abstract]:At present, our country has not established the system, the complete government performance audit theory system, which has restricted our country government performance audit practice development to a certain extent. Therefore, this paper takes the government performance audit model in the transition period as the research object, deeply and systematically discusses the government performance audit theory. This will undoubtedly have certain theoretical and practical significance for promoting the establishment and improvement of government performance audit supervision system in China. This paper includes nine parts: introduction, theoretical basis of government performance audit in transition period, audit system analysis, organization model, audit implementation mode, audit method model, audit result application model, case analysis and conclusion. In this paper, the research perspective of performance audit mode is first positioned in the "transition period" of our country, combining the advanced theories, methods and practical experience of foreign performance audit with the current situation of our country and the actual situation of audit work. Taking the government performance audit model as a system under a certain external environment, taking the external environment of the government performance audit as the logical starting point of the analysis and research, the paper studies and constructs the government performance audit model in the transition period of our country. The conclusion is that it is necessary to establish the performance audit mode suitable for the current situation of our country and to realize the gradual transformation from the financial audit to the performance audit. It is the theoretical innovation of this paper to take the performance audit model as the frame and to study the performance audit under the background of our country's economic and social "transition period". Then, this paper uses the principal-agent theory and the system theory to construct the performance audit model from the aspects of organization implementation, audit method and result application, the first is to implement the "system process reengineering" in the audit process. In order to meet the needs of public government, responsible government and democratic government, strengthen the input and output of system process, improve the transparency of performance audit and the degree of application of audit results. Change the audit system "closed" cycle to "open" cycle. Second, explore the government performance audit method system. Because it is not possible to solve the practical problem of performance audit simply by studying specific technical methods, this paper studies the mode of performance audit methods from the angle of thinking and method innovation to guide specific audit techniques and methods. The system of government performance audit includes general method and technical method. The general method, in essence, is the auditor's thought method. The formation of audit technical methods mainly depends on the change of audit objective and the expansion of the scope of the object, the allocation and utilization of audit resources, and what the auditors use as the starting point in the planning and implementation of the audit. In order to complete the audit task in a high efficiency and low risk manner, we can achieve the set audit goal. The combination of theory and practice is a major feature of this paper. Finally, this paper uses the method of case analysis, through the analysis of the performance audit case of the coastal park construction project in a certain city, carries on the empirical research to the implementation of the government performance audit mode. It shows that the government performance audit model proposed in this paper is feasible in the transition period of our country.
【学位授予单位】：天津大学
【学位级别】：博士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】