深圳市政府绩效审计研究

发布时间：2018-05-17 03:40

本文选题：政府审计 + 绩效审计　；参考：《河北经贸大学》2017年硕士论文

【摘要】：如今绩效审计是众多国家政府审计工作的核心内容,但因为受传统审计观念的影响,在过去很长的时间内财务收支审计都是我国政府审计机关进行审计的核心内容,审计工作主要围绕合法合规性审计开展,政府绩效审计在20世纪末才刚刚起步,所以政府绩效审计对于广大审计工作者来说还不够了解,实践起来还存在许多问题,所以我们还需要不断对其进行研究。本文将通过对深圳市政府绩效审计进行案例分析,以期为我国政府绩效审计提供参考和借鉴。本文通过文献研究法和案例分析法,对深圳市绩效审计进行研究。首先界定政府绩效审计的概念,并介绍公共受托责任理论和新公共管理理论。然后对深圳市政府绩效审计的发展历程进行回顾,并针对其现状进行统计分析。此外,本文选取了《深圳市产业转型升级专项资金绩效审计》这一具体的审计项目,发现其亮点是对项目的选择合理,贯彻绩效审计理念,扩大延伸审计的覆盖面。对存在的问题进行剖析后发现该项目所依据的审计法规不健全,报告内容的全面性不足,绩效审计评价模糊。再结合深圳市政府绩效审计的发展和现状,本文归纳总结出深圳市政府进行绩效审计的亮点表现为探究专题绩效审计,反映情况更加集中;关注整体绩效评价,绩效特征更加突出;把握绩效关键节点,促进绩效全面提升;突出审计工作创新,扩大审计覆盖面。不足表现为审计机关独立性不强,法律法规的规范性不强,审计方法、技术、评价标准研究匮乏。针对深圳市政府绩效审计存在的问题,本文提出了完善我国政府绩效审计的建议,即提高政府审计机构的独立性,改善审计环境;完善法律制度建设,夯实绩效审计基础;重视大数据应用,完善数据信息基础建设;加强审计队伍建设,完善人才培养机制。
[Abstract]:Nowadays, performance audit is the core content of the government audit in many countries. However, because of the influence of the traditional audit concept, the audit of financial revenue and expenditure has been the core content of the audit of our government audit institution for a long time in the past. The audit work mainly revolves around the legal compliance audit. The government performance audit has just started at the end of the 20th century. Therefore, the government performance audit is not well understood by the majority of auditors, and there are still many problems in practice. So we still need to continue to study it. This article will carry on the case analysis to the Shenzhen municipal government performance audit, in order to provide the reference and the reference for our country government performance audit. This paper studies the performance audit of Shenzhen by literature research and case analysis. Firstly, the concept of government performance audit is defined, and the theory of public fiduciary responsibility and new public management is introduced. Then the development course of Shenzhen municipal government performance audit is reviewed, and its current situation is statistically analyzed. In addition, this paper selects the "Shenzhen Industrial Transformation and upgrading Special Fund performance Audit", which is a specific audit project, and finds that the bright spot of the audit project is the rational selection of the project, the implementation of the concept of performance audit, and the extension of the audit coverage. After analyzing the existing problems, it is found that the audit laws and regulations of the project are not perfect, the contents of the report are not comprehensive enough, and the evaluation of the performance audit is vague. Combined with the development and current situation of Shenzhen municipal government performance audit, this paper summarizes that the highlight of Shenzhen government performance audit is to explore the thematic performance audit, reflect the situation more concentrated; pay attention to the overall performance evaluation. The characteristics of performance are more prominent; grasp the key points of performance, promote the overall improvement of performance; highlight the innovation of audit work, expand the audit coverage. The deficiency is that the independence of audit institutions is not strong, the standardization of laws and regulations is not strong, and the research on audit methods, techniques and evaluation standards is scarce. In view of the problems existing in the performance audit of Shenzhen municipal government, this paper puts forward some suggestions to perfect the performance audit of our government, that is, to improve the independence of the government audit institution, to improve the audit environment, to perfect the legal system construction, and to consolidate the foundation of the performance audit. Attach importance to the application of big data, perfect the construction of data and information infrastructure, strengthen the construction of audit team and perfect the personnel training mechanism.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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