政府绩效审计与绩效管理问题研究

发布时间：2018-05-08 20:41

本文选题：政府 + 绩效审计　；参考：《苏州大学》2007年硕士论文

【摘要】： 提高政府绩效,是公共管理始终追求的目标之一。自20世纪二三十年代以来,“绩效”、“绩效管理”被引入到政府的公共管理范畴,并在八九十年代盛行。从绩效的角度评价公共支出和预算安排的绩效考评,已成为西方国家进行政府公共支出管理的一个重要手段。绩效评估是绩效管理的一项重要手段,绩效审计又是绩效管理、绩效评估的重要组成部分。随着我国政治和经济体制改革的深入和国民经济的发展,政府绩效问题成为各级政府普遍关注的问题,许多政府都在尝试进行政府绩效管理和评估的实践活动。与此同时,开展政府绩效审计的需要也日益强烈,审计署提出:要积极开展绩效审计,争取到2007年,投入绩效审计的力量占整个政府审计力量的一半。在实际的运作过程中,政府绩效管理、绩效评估与审计部门的绩效审计各自展开,独立运作,相互封闭,其结果不仅造成人力,物力上的浪费,而且工作成果利用率不高,甚至由于评价不一致,影响政府的权威。作者选择审计在政府绩效管理中的作用作为毕业论文研究对象,旨在探索审计、尤其是绩效审计与政府绩效评估、绩效管理的内在联系,寻求审计部门如何贴近政府中心工作,在政府绩效管理中发挥应有的作用。文章通过对政府绩效管理和绩效审计的理论基础和历史背景进行深入分析,进而从理论和实践两个角度分别对政府绩效管理和政府绩效审计的目的、范围、对象、程序、方法等进行分析和比较,从而找出内在的逻辑联系。文章结合具体案例,探寻在我国如何发挥审计部门在政府绩效管理中作用,以及审计部门在进行政府绩效评价时要从公共管理的需要出发,适当地扩大视野,增加一些非经济性的指标。文章介绍了我国政府绩效审计的情况,并指出在此过程中遇到的体制、指标和法制等方面存在的问题,并提出相关对策和建议。
[Abstract]:Improving government performance is one of the goals that public administration always pursues. Since the twenties and thirties of the 20th century, "performance" and "performance management" have been introduced into the public management category of the government, and have prevailed in the 1980s and 1990s. Evaluating the performance of public expenditure and budget arrangement from the point of view of performance has become an important means for western countries to manage government public expenditure. Performance evaluation is an important means of performance management, and performance audit is an important part of performance management and performance evaluation. With the deepening of political and economic system reform and the development of national economy, government performance has become a common concern of governments at all levels. Many governments are trying to carry out the practice of government performance management and evaluation. At the same time, the need to carry out government performance audit is increasingly strong. The Audit Office puts forward: to actively carry out performance audit, strive for 2007, the power of investment in performance audit accounts for half of the whole government audit power. In the actual operation process, the government performance management, the performance appraisal and the audit department's performance audit are carried out separately, operate independently and close each other, the result is not only the waste of manpower and material resources, but also the low utilization rate of the work results. Even inconsistency in evaluation affects the authority of the government. The author chooses the role of audit in government performance management as the research object of graduation thesis in order to explore the internal relationship between audit, especially performance audit and government performance evaluation, performance management, and how audit departments approach the central work of the government. To play its due role in government performance management. By analyzing the theoretical basis and historical background of government performance management and performance audit, the paper analyzes the purpose, scope, object and procedure of government performance management and government performance audit from the angle of theory and practice, respectively. Methods are analyzed and compared to find out the internal logical relationship. Combining with specific cases, this paper explores how to play the role of audit department in government performance management in our country, and how audit departments should expand their horizons properly from the needs of public management when carrying out government performance evaluation. Add some non-economic indicators. This paper introduces the situation of government performance audit in our country, and points out the problems existing in the system, index and legal system in the process, and puts forward some relevant countermeasures and suggestions.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D630;F239.6

【引证文献】