我国政府绩效审计问题及对策研究
发布时间：2018-08-21 14:05
【摘要】： 20世纪40年代以来,随着社会经济的发展,在西方发达国家,政府绩效审计应运而生。自此,西方发达国家的政府审计先后进入了绩效审计与传统的财务审计并重的发展阶段,并且审计工作的重心逐渐向绩效审计倾斜。目前,绩效审计已经成为许多国家政府审计的主要内容,美国、加拿大、澳大利亚等国家还建立起专门的绩效审计制度。 在我国,随着改革开放以来社会主义市场经济的逐步完善和政府职能的转变,政府审计工作的重心也从真实性、合法性审计向绩效审计转移。在2003年的全国审计工作会议上,李金华审计长明确指出,效益审计是更高层次的审计目标,是审计工作的发展方向。审计不仅要实行真实性合法性审计,更应当实行效益审计,以便为政府宏观决策服务。发展政府绩效审计,不仅是我国审计融入世界审计主流的重要途径,也是加快我国审计走向现代化的关键因素。时至今日,我国政府绩效审计的现状如何,存在哪些需要改进的问题,是值得研究的问题。因此,研究我国政府绩效审计具有重要的理论与现实意义。 本论文采用这样一种思路:通过对政府绩效审计一般理论的阐述,明确政府绩效审计的涵义、内容、特点。在分析国内外政府绩效审计的产生和发展情况的基础上,结合我国的实际,通过与发达国家政府绩效审计的对比,找出我国政府绩效审计存在的问题,借鉴国外的先进经验,提出具有可操作性的对策建议。 论文共分四部分。第一部分为绪论,主要介绍论文的选题理由、研究对象、基本思路以及研究方法等。第二部分为政府绩效审计概述,内容主要是政府绩效审计的一般理论,如涵义、内容、特点等以及国内外政府绩效审计的产生与发展。第三部分深入分析目前我国政府绩效审计存在的问题及成因。第四部分针对我国政府绩效审计存在的问题,结合实际案例,分别从研究和宣传层面、制度建设层面、具体操作层面以及队伍建设层面提出具有可操作性的对策和建议。 本论文主要采用了定性分析、比较分析以及案例分析的研究方法。论文的重点是对发展我国政府绩效审计的对策和建议进行阐述,尤其是针对具体操作层面提出了具有可操作性的建议,力争做到理论与实际的结合。
[Abstract]:Since 1940s, with the development of social economy, government performance audit has emerged in western developed countries. Since then, the government audit of the western developed countries has entered the development stage of the performance audit and the traditional financial audit, and the focus of the audit work is gradually inclined to the performance audit. At present, the performance audit has become the main content of the government audit in many countries. The United States, Canada, Australia and other countries have also established a special performance audit system. In China, with the gradual improvement of socialist market economy and the transformation of government functions since the reform and opening up, the focus of government audit work has also shifted from authenticity, legitimacy audit to performance audit. At the National Audit Conference in 2003, Li Jinhua Auditor-General clearly pointed out that the benefit audit is a higher level of audit objectives and the direction of the development of audit work. Audit should not only carry out truthfulness and legitimacy audit, but also implement benefit audit so as to serve the government macro-decision-making. The development of government performance audit is not only an important way for our audit to merge into the mainstream of auditing in the world, but also a key factor for speeding up the modernization of audit in China. So far, what is the present situation of the government performance audit in our country and what problems need to be improved are worth studying. Therefore, the study of our government performance audit has important theoretical and practical significance. This paper adopts this kind of train of thought: by expounding the general theory of government performance audit, the meaning, content and characteristics of government performance audit are clarified. On the basis of analyzing the emergence and development of government performance audit at home and abroad, combined with the reality of our country, by comparing with the government performance audit of developed countries, this paper finds out the problems existing in the government performance audit of our country, and draws lessons from the advanced experience of foreign countries. Some operable countermeasures and suggestions are put forward. The paper is divided into four parts. The first part is the introduction, mainly introduces the reason, the research object, the basic train of thought and the research method. The second part is an overview of government performance audit, the main content is the general theory of government performance audit, such as meaning, content, characteristics, and the emergence and development of government performance audit at home and abroad. The third part deeply analyzes the existing problems and causes of our government performance audit. The fourth part of our government performance audit problems, combined with actual cases, respectively from the research and publicity level, system construction level, specific operational level and team building level to put forward operational countermeasures and suggestions. This thesis mainly adopts qualitative analysis, comparative analysis and case analysis. The emphasis of this paper is to elaborate the countermeasures and suggestions for the development of government performance audit in China, especially to put forward operable suggestions on the specific operational level, and strive to achieve the combination of theory and practice.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2195973
[Abstract]:Since 1940s, with the development of social economy, government performance audit has emerged in western developed countries. Since then, the government audit of the western developed countries has entered the development stage of the performance audit and the traditional financial audit, and the focus of the audit work is gradually inclined to the performance audit. At present, the performance audit has become the main content of the government audit in many countries. The United States, Canada, Australia and other countries have also established a special performance audit system. In China, with the gradual improvement of socialist market economy and the transformation of government functions since the reform and opening up, the focus of government audit work has also shifted from authenticity, legitimacy audit to performance audit. At the National Audit Conference in 2003, Li Jinhua Auditor-General clearly pointed out that the benefit audit is a higher level of audit objectives and the direction of the development of audit work. Audit should not only carry out truthfulness and legitimacy audit, but also implement benefit audit so as to serve the government macro-decision-making. The development of government performance audit is not only an important way for our audit to merge into the mainstream of auditing in the world, but also a key factor for speeding up the modernization of audit in China. So far, what is the present situation of the government performance audit in our country and what problems need to be improved are worth studying. Therefore, the study of our government performance audit has important theoretical and practical significance. This paper adopts this kind of train of thought: by expounding the general theory of government performance audit, the meaning, content and characteristics of government performance audit are clarified. On the basis of analyzing the emergence and development of government performance audit at home and abroad, combined with the reality of our country, by comparing with the government performance audit of developed countries, this paper finds out the problems existing in the government performance audit of our country, and draws lessons from the advanced experience of foreign countries. Some operable countermeasures and suggestions are put forward. The paper is divided into four parts. The first part is the introduction, mainly introduces the reason, the research object, the basic train of thought and the research method. The second part is an overview of government performance audit, the main content is the general theory of government performance audit, such as meaning, content, characteristics, and the emergence and development of government performance audit at home and abroad. The third part deeply analyzes the existing problems and causes of our government performance audit. The fourth part of our government performance audit problems, combined with actual cases, respectively from the research and publicity level, system construction level, specific operational level and team building level to put forward operational countermeasures and suggestions. This thesis mainly adopts qualitative analysis, comparative analysis and case analysis. The emphasis of this paper is to elaborate the countermeasures and suggestions for the development of government performance audit in China, especially to put forward operable suggestions on the specific operational level, and strive to achieve the combination of theory and practice.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前3条
1 姜巍;完善大庆市政府公共投资项目绩效审计对策研究[D];东北石油大学;2010年
2 刘艳;我国地方政府开展绩效审计的现状及对策研究[D];内蒙古大学;2012年
3 宋迪;济南市财政审计存在的问题与对策研究[D];山东大学;2012年
，本文编号：2195973
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