SH项目专项资金绩效审计问题研究
发布时间：2018-09-12 17:35
【摘要】：十八大召开以来,我国政府机关转变管理理念,在积极打造服务型政府的同时,加大对“廉洁奉公”的推行力度,社会公众的民主意识也在日益增强。在政府内在需求和社会外在压力的共同作用下,加快了绩效审计的发展,并取得了一定的成就。国家审计署曾明确提出“全面推进绩效审计”的目标,一方面通过立法加强绩效审计相关法律法规;另一方面通过大力推行绩效审计不断提高实践水平。全面推行绩效审计为社会公众监督政府权力创造可能,同时还有利于提升国家资金的使用效率。近日,国家林业局计财司在《国家林业局农业综合开发项目指引2017年—2020年》的通知中指出:各级财政部门和林业部门应配合审计部门等做好资金审计和审查工作,特别强调确保资金使用效益。近年来我国注重生态文明建设,加大林业项目投入,对专项资金的绩效审计的需求日渐增加。因此,在重点生态建设区大力推进林业专项资金绩效审计是必然选择。本文以SH项目专项资金为研究对象,依据内部审计通知书、绩效审计报告、SH项目立项批复、SH项目作业设计书、SH项目财务预算表等书面资料,利用文献研究法、调查法和归纳演绎法三种研究方法展开研究。全文分为六部分,第一部分阐述了论文的研究背景、研究意义、研究内容以及实际使用的研究方法。第二部分解释了绩效审计的定义、范围、程序和方法,以及与绩效审计相关的理论基础。第三部分通过整理资料和分析数据介绍SH项目基本情况,随后从绩效审计过程、方法和结果等方面来阐述SH项目专项资金绩效审计状况。第四部分经过实地调研、全面分析相关资料,研究对SH项目专项资金开展绩效审计的过程,发现县审计局在开展专项资金绩效审计过程中存在的缺陷与不足并分析其成因。第五部分与上一部分得出的问题成因逐个对应,有针对性的解决现实问题,提出切实可行的建议,为提升县审计局对林业专项资金开展绩效审计的水平出一份力。第六部分为结束语,对全文进行概括和总结。
[Abstract]:Since the 18th National Congress of the CPC National Congress, our government organs have changed the management concept, actively created a service-oriented government, increased the implementation of "clean and honest", and the democratic consciousness of the public is also increasing day by day. Under the joint action of the internal demand of the government and the external pressure of the society, the development of the performance audit has been accelerated, and some achievements have been made. The National Audit Office has clearly put forward the goal of "comprehensively promoting the performance audit". On the one hand, it strengthens the laws and regulations related to the performance audit through legislation; on the other hand, it improves the practice level by vigorously promoting the performance audit. The comprehensive implementation of performance audit creates the possibility for the public to supervise the government power, and also helps to improve the efficiency of the use of national funds. Recently, the Department of Planning and Finance of the State Forestry Administration pointed out in a circular entitled "Comprehensive Agricultural Development Project guidelines 2017-2020" of the State Forestry Administration: financial departments at all levels and forestry departments should cooperate with audit departments to do a good job in the audit and examination of funds. Special emphasis is placed on ensuring efficiency in the use of funds. In recent years, our country pays attention to the ecological civilization construction, increases the forestry project investment, the demand for the special fund performance audit is increasing day by day. Therefore, it is an inevitable choice to promote the forestry special fund performance audit in the key ecological construction area. This paper takes the SH project special fund as the research object, according to the internal audit notice, the performance audit report, the SH project establishment approval document and the SH project operation design document, the SH project financial budget table and so on, uses the literature research method, The investigation method and inductive deduction method are studied. This paper is divided into six parts. The first part describes the research background, research significance, research content and practical research methods. The second part explains the definition, scope, procedure and method of performance audit, as well as the theoretical basis related to performance audit. The third part introduces the basic situation of the SH project by collating the data and analyzing the data, then expounds the performance audit status of the special fund of the SH project from the aspects of the performance audit process, methods and results. The fourth part through the field investigation, comprehensively analyzes the related data, studies the SH project special fund to carry out the performance audit process, discovers the county audit bureau to carry out the special fund performance audit process to exist the flaw and the insufficiency, and analyzes its cause of formation. The fifth part and the previous part of the causes of the problems one by one corresponding, targeted solutions to practical problems, put forward practical recommendations to improve the county audit of forestry special funds performance audit level of a contribution. The sixth part is the conclusion, the full text is summarized and summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2239756
[Abstract]:Since the 18th National Congress of the CPC National Congress, our government organs have changed the management concept, actively created a service-oriented government, increased the implementation of "clean and honest", and the democratic consciousness of the public is also increasing day by day. Under the joint action of the internal demand of the government and the external pressure of the society, the development of the performance audit has been accelerated, and some achievements have been made. The National Audit Office has clearly put forward the goal of "comprehensively promoting the performance audit". On the one hand, it strengthens the laws and regulations related to the performance audit through legislation; on the other hand, it improves the practice level by vigorously promoting the performance audit. The comprehensive implementation of performance audit creates the possibility for the public to supervise the government power, and also helps to improve the efficiency of the use of national funds. Recently, the Department of Planning and Finance of the State Forestry Administration pointed out in a circular entitled "Comprehensive Agricultural Development Project guidelines 2017-2020" of the State Forestry Administration: financial departments at all levels and forestry departments should cooperate with audit departments to do a good job in the audit and examination of funds. Special emphasis is placed on ensuring efficiency in the use of funds. In recent years, our country pays attention to the ecological civilization construction, increases the forestry project investment, the demand for the special fund performance audit is increasing day by day. Therefore, it is an inevitable choice to promote the forestry special fund performance audit in the key ecological construction area. This paper takes the SH project special fund as the research object, according to the internal audit notice, the performance audit report, the SH project establishment approval document and the SH project operation design document, the SH project financial budget table and so on, uses the literature research method, The investigation method and inductive deduction method are studied. This paper is divided into six parts. The first part describes the research background, research significance, research content and practical research methods. The second part explains the definition, scope, procedure and method of performance audit, as well as the theoretical basis related to performance audit. The third part introduces the basic situation of the SH project by collating the data and analyzing the data, then expounds the performance audit status of the special fund of the SH project from the aspects of the performance audit process, methods and results. The fourth part through the field investigation, comprehensively analyzes the related data, studies the SH project special fund to carry out the performance audit process, discovers the county audit bureau to carry out the special fund performance audit process to exist the flaw and the insufficiency, and analyzes its cause of formation. The fifth part and the previous part of the causes of the problems one by one corresponding, targeted solutions to practical problems, put forward practical recommendations to improve the county audit of forestry special funds performance audit level of a contribution. The sixth part is the conclusion, the full text is summarized and summarized.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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