政府门户网站建设项目绩效审计研究

发布时间：2018-05-09 17:11

本文选题：政府门户网站 + 绩效审计　；参考：《合肥工业大学》2016年硕士论文

【摘要】：公共管理的重要任务之一是推动政府公共服务的绩效建设,政府门户网站集约化建设是政府提升公共服务的需求。本文将政府门户网站建设项目作为考察对象,并考察其项目建设绩效。对于政府门户网站建设项目进行绩效审计研究,方面有利于政府公共项目绩效审计的理论创新,另一方面,有利于规范化政府门户网站建设项目的绩效管理实践水平。本文首先在政府门户网站建设项目理论和绩效审计理论的基础上,构建了政府门户网站建设项目的绩效审计框架,设计了基于过程导向的绩效审计模式和基于逻辑维度的绩效审计流程规划。绩效审计的流程规划是一个包括计划、实施、检查和处理的审计循环,在流程内结合政府门户网站建设项目特点提出绩效审计目标、审计主体、审计方法、审计报告、审计质量控制等审计因素。其次建立了基于优化审计目标的指标体系。它是在政府公共建设项目标准化绩效审计指标体系的基础上构建,综合考虑了政府门户网站建设项目的建设效率性、过程合规性、产出效果性,强调对于网站服务效果以及项目运营管理的绩效考察。最后探讨了政府绩效审计问责制度的建设。在包含绩效审计结果公开和问责法律体系的绩效审计问责框架内,将博弈论运用于绩效审计问责制度分析,以问责机构和责任单位为博弈双方,混合策略纳什均衡博弈结果表明可以通过增强对于问责机构的舆论压力、降低问责成本、提升问责处罚力度来落实绩效审计问责制度。
[Abstract]:One of the important tasks of public management is to promote the performance construction of government public service, and the intensive construction of government portal is the demand of government to promote public service. This article regards the government portal website construction project as the inspection object, and examines its project construction performance. The research on the performance audit of the government portal website construction project is beneficial to the innovation of the theory of the government public project performance audit, on the other hand, to the standardization of the performance management practice level of the government portal website construction project. Firstly, based on the theory of government portal construction project and the theory of performance audit, this paper constructs the performance audit framework of government portal construction project. The process oriented performance audit model and the performance audit process planning based on logical dimension are designed. The process planning of performance audit is an audit cycle that includes planning, implementation, inspection and processing. The performance audit objective, audit subject, audit method, audit report are put forward according to the characteristics of the government portal construction project in the process. Audit quality control and other audit factors. Secondly, an index system based on optimizing audit objectives is established. It is constructed on the basis of the standardized performance audit index system of government public construction projects. It synthetically considers the construction efficiency, process regularity and output effect of government portal construction projects. Emphasizes the website service effect as well as the project operation management performance inspection. Finally, it discusses the construction of the accountability system of government performance audit. In the framework of accountability of performance audit, which includes the results of performance audit and the legal system of accountability, game theory is applied to the analysis of accountability system of performance audit. The result of mixed strategy Nash equilibrium game shows that the accountability system of performance audit can be implemented by increasing the pressure of public opinion, reducing the cost of accountability and enhancing the degree of accountability punishment.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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