论我国政府绩效审计的法制化建设

发布时间：2018-08-22 09:27

【摘要】： 政府绩效审计代表了现代审计的发展方向,进一步扩展和深化了经济责任的内涵,使政府审计进入了以绩效审计为中心,绩效审计与财务审计并存的现代审计发展阶段,如今,政府绩效审计已经成为许多国家政府审计部门关注的焦点。但是,直到目前,我国尚未建立起系统、完整的政府绩效审计法律体系,理论研究成果不完善。这在一定程度上制约了我国政府绩效审计实践,影响了我国政府审计质量。因此,本文以中国政府绩效审计法律体系为研究对象,较为系统地探讨了构建政府绩效审计的法律体系,对于促进审计在政府监督方面充分发挥作用,无疑具有一定的理论意义和实践意义。本文在深入研究绩效审计产生的历史背景和根本原因的基础上,借鉴国外的理论研究成果和实践经验,结合国内学者对绩效审计的研究和我国当前开展政府绩效审计的实际情况,提出适宜我国政府审计环境的法律体系理论,并在该理论指导下尝试探讨政府绩效审计的立法模式选择、规范形式、主要内容、救济制度和法律责任、审计管理体制的改革等内容。从修改我国的宪法、制定《政府绩效审计法》、《政府绩效审计准则》三个层次上来建立和完善我国的政府绩效审计法律体系。
[Abstract]:Government performance auditing represents the development direction of modern auditing, further expands and deepens the connotation of economic responsibility, making government auditing enter the stage of modern auditing development with performance auditing as the center and the coexistence of performance auditing and financial auditing. Now, government performance auditing has become the focus of government auditing departments in many countries. However, up to now, China has not yet established a systematic, complete legal system of government performance audit, theoretical research results are not perfect, which to a certain extent restricts the practice of government performance audit in China, affecting the quality of government audit.
Therefore, this article takes the Chinese government performance audit legal system as the research object, and systematically discusses the construction of the government performance audit legal system, which will undoubtedly have certain theoretical and practical significance for promoting the audit to play a full role in government supervision. On the basis of this reason, drawing lessons from foreign theoretical research results and practical experience, combining domestic scholars'research on performance auditing with the actual situation of government performance auditing in China, this paper puts forward a legal system theory suitable for the environment of government auditing, and tries to explore the legislative model selection of government performance auditing under the guidance of this theory. From the three levels of revising our constitution, formulating the "Government Performance Audit Law" and "Government Performance Audit Standards", we can establish and improve our government performance audit legal system.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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