我国财政预算资金绩效审计研究
发布时间：2018-08-14 10:44
【摘要】： 随着我国改革的不断深化和经济建设步伐的加快，经济运行质量和资源利用效率问题显得尤为重要。近年来，我国财政预算收支规模呈现逐年递增的趋势，然而当前我国财政管理的突出矛盾却集中反映在入不敷出；预算编制方法落后，支出范围不能适应体制转轨的要求，“越位”与“缺位”的矛盾突出；资金支出链条过长，资金使用缺乏监督，资金使用效率低下和浪费现象严重等问题。因此，加强财政预算支出管理与监督，提高财政预算支出资金的使用效益，成为当前政府财政管理的当务之急。而国家财政审计的职能恰恰体现在：促进财政体制的改革和完善，为社会主义市场经济发展奠定体制基础；监督和促进国家财政政策的落实，即监督和促进国家财政预算的有效执行，以提高财政预算资金的利用效率。基于财政预算资金与社会需求之间的矛盾和社会公众对财政预算资金效益的关注，财政审计逐渐将财政预算资金的效益问题纳入其工作范畴。所以，研究如何开展财政预算资金绩效审计十分必要。 任何事物都有其赖以生存的条件，财政预算资金绩效审计也不例外。本论文将从审计环境的角度总结市场经济国家开展政府绩效审计时所共同具备的公共财政、公共管理及法治化管理等环境条件，通过分析我国的现状得出我国已基本具备上述条件，，然而由于我国的经济发展水平还处于社会主义初级阶段，还存在一些财政预算资金绩效审计全面开展得制约因素，如理论研究脱离实务、预算管理不规范、绩效审计评价体系缺乏以及绩效审计人员素质尚待提高等现实问题。 在分析开展财政预算资金绩效审计必要且可行后，如何开展便成了主要问题。所以，在第三部分我主要探讨了财政预算资金绩效审计的目标、假设、内容、标准和报告等理论问题并对它们进行了一般论述。鉴于财政预算资金涉及范围的广泛，对其进行绩效审计研究必须贯彻“全面审计，突出重点”的方针，所以我在第四部分选择公共投资项目绩效审计进行了深入探讨。我之所以选择公共投资项目，是因为：一是政府公共投资是推动经济和社会发展的重要因素，将有限的财政预算资金科学、合理地配置到满足各种不同社会公共需要的方面，使其取得最大的社会实际效益，这既是财政预算资金支出的核心问题，也是各级政府履行公共责任的重要内容；二是研究公共投资项目绩效审计重要性，对于研究如何开展专项资金绩效审计，甚至是整个绩效审计都有重要的参考和借鉴意义。最后，在对财政预算资金和公共投资项目的绩效审计研究成果基础上，针对当前存在的制约因素，提出了相应的对策和建议。
[Abstract]:With the deepening of China's reform and the acceleration of economic construction, the quality of economic operation and the efficiency of resource utilization are becoming more and more important. In recent years, the scale of budget revenue and expenditure in our country has been increasing year by year. However, the outstanding contradiction of financial management in our country is mainly reflected in the lack of income, the backwardness of budget preparation method, and the inability of expenditure range to meet the requirements of system transition. The contradiction between "offside" and "absence" is prominent, the chain of fund expenditure is too long, the fund use is lack of supervision, the efficiency of fund use is low and the phenomenon of waste is serious. Therefore, it is urgent for the government to strengthen the management and supervision of budget expenditure and improve the efficiency of the use of budget expenditure funds. The functions of the state financial audit are to promote the reform and perfection of the financial system, to lay the institutional foundation for the development of the socialist market economy, to supervise and promote the implementation of the state financial policy, That is, to supervise and promote the effective implementation of the state budget, in order to improve the efficiency of the use of financial budget funds. Based on the contradiction between the financial budget funds and the social needs and the public's concern about the financial budget funds benefit, the financial audit gradually brings the benefit of the financial budget funds into the scope of its work. Therefore, it is necessary to study how to carry out financial budget performance audit. Everything has its survival conditions, financial budget performance audit is no exception. From the angle of audit environment, this paper will summarize the common environmental conditions such as public finance, public management and legalization management when the market economy countries carry out government performance audit. By analyzing the present situation of our country, it is concluded that our country has basically possessed the above conditions. However, since the level of economic development of our country is still in the primary stage of socialism, there are still some factors restricting the performance audit of financial budget funds in an all-round way. For example, the theoretical research is divorced from the practice, the budget management is not standardized, the performance audit evaluation system is lacking and the quality of the performance auditor needs to be improved. After analyzing the necessity and feasibility of financial budget fund performance audit, how to carry out it becomes the main problem. Therefore, in the third part, I mainly discuss the objectives, assumptions, contents, standards and reports of the performance audit of financial budget funds, and discuss them in general. In view of the wide range of financial budget funds, it is necessary to carry out the policy of "overall audit and highlight key points" in the study of performance audit, so in the fourth part, I choose the performance audit of public investment projects to conduct in-depth discussion. I chose public investment projects because: first, government public investment is an important factor in promoting economic and social development. The limited budget funds are scientifically allocated to meet various social and public needs. It is not only the core problem of the financial budget expenditure, but also the important content of the governments at all levels to fulfill the public responsibility, the second is to study the importance of the performance audit of public investment projects. For the study of how to carry out the performance audit of special funds, even the whole performance audit has an important reference and reference significance. Finally, on the basis of the research results of the performance audit of the financial budget funds and public investment projects, this paper puts forward the corresponding countermeasures and suggestions in view of the existing restrictive factors.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F812.3;F239.65
本文编号：2182606
[Abstract]:With the deepening of China's reform and the acceleration of economic construction, the quality of economic operation and the efficiency of resource utilization are becoming more and more important. In recent years, the scale of budget revenue and expenditure in our country has been increasing year by year. However, the outstanding contradiction of financial management in our country is mainly reflected in the lack of income, the backwardness of budget preparation method, and the inability of expenditure range to meet the requirements of system transition. The contradiction between "offside" and "absence" is prominent, the chain of fund expenditure is too long, the fund use is lack of supervision, the efficiency of fund use is low and the phenomenon of waste is serious. Therefore, it is urgent for the government to strengthen the management and supervision of budget expenditure and improve the efficiency of the use of budget expenditure funds. The functions of the state financial audit are to promote the reform and perfection of the financial system, to lay the institutional foundation for the development of the socialist market economy, to supervise and promote the implementation of the state financial policy, That is, to supervise and promote the effective implementation of the state budget, in order to improve the efficiency of the use of financial budget funds. Based on the contradiction between the financial budget funds and the social needs and the public's concern about the financial budget funds benefit, the financial audit gradually brings the benefit of the financial budget funds into the scope of its work. Therefore, it is necessary to study how to carry out financial budget performance audit. Everything has its survival conditions, financial budget performance audit is no exception. From the angle of audit environment, this paper will summarize the common environmental conditions such as public finance, public management and legalization management when the market economy countries carry out government performance audit. By analyzing the present situation of our country, it is concluded that our country has basically possessed the above conditions. However, since the level of economic development of our country is still in the primary stage of socialism, there are still some factors restricting the performance audit of financial budget funds in an all-round way. For example, the theoretical research is divorced from the practice, the budget management is not standardized, the performance audit evaluation system is lacking and the quality of the performance auditor needs to be improved. After analyzing the necessity and feasibility of financial budget fund performance audit, how to carry out it becomes the main problem. Therefore, in the third part, I mainly discuss the objectives, assumptions, contents, standards and reports of the performance audit of financial budget funds, and discuss them in general. In view of the wide range of financial budget funds, it is necessary to carry out the policy of "overall audit and highlight key points" in the study of performance audit, so in the fourth part, I choose the performance audit of public investment projects to conduct in-depth discussion. I chose public investment projects because: first, government public investment is an important factor in promoting economic and social development. The limited budget funds are scientifically allocated to meet various social and public needs. It is not only the core problem of the financial budget expenditure, but also the important content of the governments at all levels to fulfill the public responsibility, the second is to study the importance of the performance audit of public investment projects. For the study of how to carry out the performance audit of special funds, even the whole performance audit has an important reference and reference significance. Finally, on the basis of the research results of the performance audit of the financial budget funds and public investment projects, this paper puts forward the corresponding countermeasures and suggestions in view of the existing restrictive factors.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F812.3;F239.65
【引证文献】
相关期刊论文 前1条
1 孙淑莉;;浅谈建设项目投资效益的审计方法[J];鸡西大学学报;2012年06期
本文编号：2182606
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