我国政府绩效审计方法选择策略研究
发布时间：2018-10-18 18:25
【摘要】： 政府作为接受公众委托对公共资源进行管理、使用的受托人,其管理和使用公共资源的效率、效果及效益情况已经成为公众关注和评价的焦点。公众寄希望于审计机关能够通过审计监督,客观公正地反映政府管理责任的履行情况,并对公共资源分配、使用低效率的现象予以揭示。因此,绩效审计正在成为许多国家政府审计关注的焦点和主要的工作内容。 绩效审计在西方国家开展得较早,近年来不断得到重视、推广与应用。目前在发达国家政府审计中,绩效审计占有很大的比重。但在我国,真正意义上的政府绩效审计实践起步较晚。虽然目前各地审计机关在政府绩效审计的探索中有些成功案例,但缺乏对审计方法选择的系统分析和总结。此外,审计学界对政府绩效审计的理论研究也集中于审计目标、概念、体系制度等方面,缺乏真正能够指导实践的研究成果。因此,本文基于公共产品理论,通过对公共产品这一政府绩效审计对象的分析,从理论和实践两个方面研究绩效审计方法的选择问题。论文共分六章。 第一章绪论,介绍政府绩效审计的概念及产生基础,国内外研究现状,研究意义,以及论文的研究内容和研究方法。 第二章介绍政府绩效审计的常用方法以及目前我国各级审计机关在审计方法选择中的主要依据与做法。在分析现状的基础上,利用公共产品理论对影响绩效审计方法选择的因素进行了分析,即政府绩效审计对象的特殊性、审计内容的不同以及审计方法自身的局限性。 第三章介绍了美国、挪威、日本三个国家政府绩效审计的案例,分析了国外审计方法的选择过程及其对我国的启示。 第四章针对绩效审计方法选择中的几个影响因素,提出了科学选择政府绩效审计方法的对策建议。首先在审计方法选择中应遵循“以审计对象性质界定为基础”、“以公共产品投入产出过程为框架”、“以审计方法适用性为依据”的基本原则;其次设计了审计方法选择的具体步骤,即:第一步——确定被审计对象的性质;第二步——根据审计对象的性质细化具体的审计内容;第三步——根据不同的审计内容选择相适应的审计方法。 第五章选择了两个纯公共产品和两个准公共产品的审计案例,对其审计方法的选择进行分析,通过四个案例验证科学选择审计方法的原则及具体步骤。 第六章为结束语,对全文的研究进行总结,并且提出下一步的研究展望。
[Abstract]:As the trustee of public resources management and use, the efficiency, effect and effectiveness of the management and use of public resources have become the focus of public attention and evaluation. The public hopes that audit institutions can objectively and fairly reflect the performance of government management responsibility through audit supervision, and reveal the phenomenon of public resource allocation and inefficient use. Therefore, performance audit is becoming the focus and main work content of many governments. Performance auditing has been carried out early in western countries, and has been paid more attention, popularized and applied in recent years. At present, in the developed country government audit, the performance audit occupies the very big proportion. But in our country, the real government performance audit practice starts late. Although there are some successful cases in the exploration of government performance audit, there is a lack of systematic analysis and summary on the selection of audit methods. In addition, the theoretical study of government performance audit in auditing circles also focuses on audit objectives, concepts, systems and systems, and lacks of research results that can really guide the practice. Therefore, based on the theory of public goods, this paper studies the choice of performance audit methods from two aspects of theory and practice through the analysis of public goods, which is the object of government performance audit. The thesis is divided into six chapters. The first chapter introduces the concept and foundation of government performance audit, the research status at home and abroad, the significance of the research, as well as the research content and research methods. The second chapter introduces the common methods of government performance audit and the main basis and practice of auditing method selection at all levels in our country. Based on the analysis of the present situation, this paper analyzes the factors that affect the choice of performance audit methods by using the theory of public goods, that is, the particularity of government performance audit objects, the differences of audit contents and the limitations of audit methods themselves. The third chapter introduces the cases of government performance audit in America, Norway and Japan, and analyzes the selection process of foreign audit methods and its enlightenment to our country. In the fourth chapter, the author puts forward some countermeasures and suggestions on how to choose the government performance audit method scientifically in view of several influencing factors in the selection of performance audit methods. Firstly, the selection of audit methods should follow the basic principles of "defining the nature of audit objects", "taking public goods input-output process as the framework" and "based on the applicability of audit methods". Secondly, it designs the specific steps to select the audit method, that is, the first step is to determine the nature of the object audited, the second step is to refine the specific audit content according to the nature of the audit object. Step 3-choose appropriate audit methods according to different audit contents. Chapter five selects two audit cases of pure public goods and two quasi-public goods, analyzes the choice of audit methods, and verifies the principles and concrete steps of scientific selection of audit methods through four cases. Chapter six is the conclusion, which summarizes the research and puts forward the future research prospect.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4
本文编号：2279990
[Abstract]:As the trustee of public resources management and use, the efficiency, effect and effectiveness of the management and use of public resources have become the focus of public attention and evaluation. The public hopes that audit institutions can objectively and fairly reflect the performance of government management responsibility through audit supervision, and reveal the phenomenon of public resource allocation and inefficient use. Therefore, performance audit is becoming the focus and main work content of many governments. Performance auditing has been carried out early in western countries, and has been paid more attention, popularized and applied in recent years. At present, in the developed country government audit, the performance audit occupies the very big proportion. But in our country, the real government performance audit practice starts late. Although there are some successful cases in the exploration of government performance audit, there is a lack of systematic analysis and summary on the selection of audit methods. In addition, the theoretical study of government performance audit in auditing circles also focuses on audit objectives, concepts, systems and systems, and lacks of research results that can really guide the practice. Therefore, based on the theory of public goods, this paper studies the choice of performance audit methods from two aspects of theory and practice through the analysis of public goods, which is the object of government performance audit. The thesis is divided into six chapters. The first chapter introduces the concept and foundation of government performance audit, the research status at home and abroad, the significance of the research, as well as the research content and research methods. The second chapter introduces the common methods of government performance audit and the main basis and practice of auditing method selection at all levels in our country. Based on the analysis of the present situation, this paper analyzes the factors that affect the choice of performance audit methods by using the theory of public goods, that is, the particularity of government performance audit objects, the differences of audit contents and the limitations of audit methods themselves. The third chapter introduces the cases of government performance audit in America, Norway and Japan, and analyzes the selection process of foreign audit methods and its enlightenment to our country. In the fourth chapter, the author puts forward some countermeasures and suggestions on how to choose the government performance audit method scientifically in view of several influencing factors in the selection of performance audit methods. Firstly, the selection of audit methods should follow the basic principles of "defining the nature of audit objects", "taking public goods input-output process as the framework" and "based on the applicability of audit methods". Secondly, it designs the specific steps to select the audit method, that is, the first step is to determine the nature of the object audited, the second step is to refine the specific audit content according to the nature of the audit object. Step 3-choose appropriate audit methods according to different audit contents. Chapter five selects two audit cases of pure public goods and two quasi-public goods, analyzes the choice of audit methods, and verifies the principles and concrete steps of scientific selection of audit methods through four cases. Chapter six is the conclusion, which summarizes the research and puts forward the future research prospect.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前1条
1 熊远游;政府绩效审计中外对比研究[D];吉林财经大学;2011年
，本文编号：2279990
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