公共财政支出绩效审计评价指标体系研究

发布时间：2018-05-11 08:00

本文选题：绩效审计 + 指标　；参考：《青岛大学》2008年硕士论文

【摘要】： 绩效(效益)审计诞生于西方国家20世纪40年代中期,在20世纪70至80年代得到较快发展,到了20世纪90年代,政府审计开始进入以绩效审计为中心、绩效审计与财务审计并存的现代审计发展阶段。目前,世界上有许多国家广泛开展了绩效审计,绩效审计在政府审计中占有相当大的比重,绩效审计已成为当今世界审计的主流。但从我国审计情况看,绩效审计的开展情况并不尽人意,尤其是与国外相比,我们的绩效审计所占比重太小,成效也较低,原因之一就是目前很多人对绩效审计结论是怎样得出来的并不清楚。审计人在审计时都是临时选择一些包括用行业标准,国际国内先进水平,历史上先进水平等作为标准。缺乏具体的评价指标是阻碍我国绩效审计发展的一个主要原因,如何建立符合我国国情的公共财政支出绩效审计评价指标体系是当前我国审计研究的重点。所以,本文将针对我国公共财政支出绩效审计评价体系的构建做进一步研究。本论文以系统论为理论基础,在对国内外对政府绩效审计研究理论的分析基础上,将政府公共财政支出绩效审计评价指标体系划分为两个子系统,即评价指标和评价标准。评价指标限定了公共财政支出绩效审计评价的评价范围,论文论述了公共财政支出绩效审计评价指标体系构建的总体思路,把繁杂的政府活动进行层层细化,按照政府职能和支出类型的不同建立了相应的评价指标。评价标准是评价的尺度,论文在总结了评价标准的三个选择原则基础上,提出了公共财政支出绩效审计的指导性标准、技术性标准、替代标准和协商确定标准等四种评价标准的选择形式。最后,本文在对政府公共财政支出绩效审计分析的基础上,结合某公共支出项目绩效审计案例,对公共财政支出绩效评价指标的制定进行了探索。
[Abstract]:Performance (benefit) audit was born in the middle of 1940s in western countries, and developed rapidly from 1970s to 1980s. In 1990s, government audit began to take performance audit as the center. Performance audit and financial audit coexist in the modern stage of audit development. At present, there are a lot of countries in the world to carry out the performance audit, performance audit in the government audit accounts for a large proportion, performance audit has become the mainstream of the world audit. However, from the point of view of our audit situation, the performance audit is not satisfactory, especially compared with foreign countries, the proportion of our performance audit is too small, and the effectiveness of performance audit is also low. One of the reasons is that many people do not know how to draw the conclusion of performance audit. When auditing, auditors choose some standards including industry standard, international and domestic advanced level, historical advanced level and so on. The lack of concrete evaluation index is one of the main reasons that hinder the development of performance audit in our country. How to establish the evaluation index system of public finance expenditure performance audit in accordance with the national conditions of our country is the focal point of the current audit research in our country. Therefore, this paper will do further research on the construction of performance audit evaluation system of public finance expenditure in China. Based on the system theory and the analysis of the theory of government performance audit at home and abroad, this paper divides the evaluation index system of government public finance expenditure performance audit into two subsystems, namely, the evaluation index and the evaluation standard. The evaluation index limits the evaluation scope of the performance audit of public finance expenditure. The paper discusses the overall idea of constructing the evaluation index system of the performance audit of public finance expenditure, and refines the complicated government activities layer by layer. According to the different types of government functions and expenditure to establish the corresponding evaluation indicators. The evaluation standard is the scale of evaluation. On the basis of summarizing the three selection principles of the evaluation standard, the paper puts forward the guiding standard and technical standard for the performance audit of public finance expenditure. Alternative criteria and negotiated criteria for the selection of four evaluation criteria. Finally, on the basis of the analysis of the performance audit of the government public finance expenditure, combined with the performance audit case of a certain public expenditure project, this paper explores the formulation of the performance evaluation index of the public finance expenditure.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.42;F810.45

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