C市两免一补专项资金绩效审计研究
发布时间：2018-11-14 21:01
【摘要】：20世纪70年代,西方国家爆发财政危机,掀起了新公共管理运动,政府绩效管理作为西方国家应对危机的有效手段被广泛运用。受此影响,审计在监督经济活动合法性、合规性的同时,也开始重视监督公共资金使用和管理的绩效的绩效审计。我国经历了近三十年的改革与发展,基本建立了市场经济框架。经济事务、社会事务的日益复杂,使得对其进行监督成为我国经济发展中必不可少的环节,也使绩效审计在经济建设中发挥越来越重要的作用。2012年,党的十八大报告明确提出要建设“服务型政府”,标志着我国政府在市场和社会中的角色正在由主导者向服务者转变。同时,随着民主和法制的不断完善,公民参与国家事务管理意识提高,公民对政府转变职能、合理利用公共资源、提高绩效和惩治腐败提出了要求,这也要求我国绩效审计进一步发展和优化。我国政府绩效审计作为国家审计的重要方式,在国家审计署成立后经历了思想启蒙、普遍试点、全面推进、推动完善国家治理的阶段,并且已经在很大程度上提高了政府公信力、优化了社会资源配置,取得了一定成果。然而,绩效审计还有很多不足和缺陷,如绩效审计基础薄弱、法律制度建设落后、审计方法落后、审计人员综合素质欠缺等,这些问题制约着我国绩效审计的发展。本文以此为切入点,使用案例分析的研究方法,对C市“两免一补”专项资金绩效审计调查进行梳理和分析,总结出该审计项目中可供借鉴的经验,帮助并展望我国绩效审计的发展趋势。在当前急需发展绩效审计的背景下,全方面分析C市“两免一补”资金绩效审计项目取得优秀成果的经验,不仅能在绩效审计的审计方法、评价指标设定和体制创新上获得宝贵经验,对绩效审计是怎样对财政资金进行有效监督、如何形成对我国公共管理权力的制约和促进国家治理、加快“服务型政府”的转型和建设更加高效、廉洁的政府都有重要意义。本文第一章介绍了研究背景与意义、国内外研究成果、研究思路与研究方法以及论文的创新之处。第二章介绍了公共管理相关的公共责任受托理论、公共管理理论、政府绩效相关理论和专项资金相关概念。第三章陈述我国绩效审计的发展历程并C市专项资金绩效审计存在的主要问题。第四章介绍C市“两免一补”资金绩效审计项目Qg容,包括C市“两免一补”资金的政策内容、现状、审计项目实施情况和审计结果。第五章就C市审计项目的相关情况进行分析,总结项目经验。文章最后部分是结论与对我国绩效审计发展的展望。
[Abstract]:In the 1970s, financial crisis broke out in western countries, which set off a new public management movement. Government performance management is widely used as an effective means for western countries to deal with the crisis. Under the influence of this, the audit not only supervises the legality and regularity of economic activities, but also begins to pay attention to the performance audit of the use and management of public funds. After nearly 30 years of reform and development, China has basically established a market economy framework. With the increasing complexity of economic affairs and social affairs, the supervision of economic affairs has become an indispensable link in our country's economic development, and the performance audit has also played an increasingly important role in economic construction. In 2012, The report of the 18th National Congress of the Communist Party of China clearly proposes to build a "service-oriented government", which indicates that the role of our government in the market and society is changing from a leader to a serviceman. At the same time, with the continuous improvement of democracy and legal system, citizens' awareness of participating in the management of state affairs has been raised, and citizens have put forward requirements for the transformation of government functions, the rational use of public resources, the improvement of performance and the punishment of corruption. This also requires our country performance audit further development and optimization. As an important way of national audit, the government performance audit of our country has experienced the stage of ideological enlightenment, general pilot, comprehensive promotion and improvement of national governance after the establishment of the National Audit Office. And has greatly improved the credibility of the government, optimized the allocation of social resources, and achieved certain results. However, there are many shortcomings in performance audit, such as weak foundation of performance audit, backward legal system construction, backward auditing methods, lack of comprehensive quality of auditors and so on. These problems restrict the development of performance audit in China. With this as the starting point, using the method of case analysis, this paper combs and analyzes the performance audit investigation of "two free and one supplement" special funds in C City, and sums up the experience that can be used for reference in the audit project. To help and forecast the development trend of performance audit in China. Under the background of urgent need to develop performance audit, this paper analyzes the experience of "two free and one supplement" capital performance audit project in C city, not only in the audit method of performance audit, but also in the performance audit method. How to supervise the financial funds effectively, how to restrict the power of public administration and how to promote the governance of our country, the evaluation index setting and the system innovation have gained the valuable experience, how to supervise the financial funds effectively to the performance audit, how to form the restriction to the public management power of our country. It is of great significance to speed up the transformation and construction of a more efficient and clean government. The first chapter introduces the research background and significance, domestic and foreign research results, research ideas and research methods, as well as the innovation of the paper. The second chapter introduces the theory of public responsibility trust, the theory of public administration, the theory of government performance and the concept of special fund. The third chapter describes the development of performance audit in China and the main problems of C city special fund performance audit. The fourth chapter introduces the Qg content of "two free and one supplement" capital performance audit project in C city, including the policy content, current situation, implementation of audit project and audit result of "two free and one supplement" funds in C city. The fifth chapter analyzes the relevant situation of C city audit project, summarizes the project experience. The last part of the article is the conclusion and prospect of the development of performance audit in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
[Abstract]:In the 1970s, financial crisis broke out in western countries, which set off a new public management movement. Government performance management is widely used as an effective means for western countries to deal with the crisis. Under the influence of this, the audit not only supervises the legality and regularity of economic activities, but also begins to pay attention to the performance audit of the use and management of public funds. After nearly 30 years of reform and development, China has basically established a market economy framework. With the increasing complexity of economic affairs and social affairs, the supervision of economic affairs has become an indispensable link in our country's economic development, and the performance audit has also played an increasingly important role in economic construction. In 2012, The report of the 18th National Congress of the Communist Party of China clearly proposes to build a "service-oriented government", which indicates that the role of our government in the market and society is changing from a leader to a serviceman. At the same time, with the continuous improvement of democracy and legal system, citizens' awareness of participating in the management of state affairs has been raised, and citizens have put forward requirements for the transformation of government functions, the rational use of public resources, the improvement of performance and the punishment of corruption. This also requires our country performance audit further development and optimization. As an important way of national audit, the government performance audit of our country has experienced the stage of ideological enlightenment, general pilot, comprehensive promotion and improvement of national governance after the establishment of the National Audit Office. And has greatly improved the credibility of the government, optimized the allocation of social resources, and achieved certain results. However, there are many shortcomings in performance audit, such as weak foundation of performance audit, backward legal system construction, backward auditing methods, lack of comprehensive quality of auditors and so on. These problems restrict the development of performance audit in China. With this as the starting point, using the method of case analysis, this paper combs and analyzes the performance audit investigation of "two free and one supplement" special funds in C City, and sums up the experience that can be used for reference in the audit project. To help and forecast the development trend of performance audit in China. Under the background of urgent need to develop performance audit, this paper analyzes the experience of "two free and one supplement" capital performance audit project in C city, not only in the audit method of performance audit, but also in the performance audit method. How to supervise the financial funds effectively, how to restrict the power of public administration and how to promote the governance of our country, the evaluation index setting and the system innovation have gained the valuable experience, how to supervise the financial funds effectively to the performance audit, how to form the restriction to the public management power of our country. It is of great significance to speed up the transformation and construction of a more efficient and clean government. The first chapter introduces the research background and significance, domestic and foreign research results, research ideas and research methods, as well as the innovation of the paper. The second chapter introduces the theory of public responsibility trust, the theory of public administration, the theory of government performance and the concept of special fund. The third chapter describes the development of performance audit in China and the main problems of C city special fund performance audit. The fourth chapter introduces the Qg content of "two free and one supplement" capital performance audit project in C city, including the policy content, current situation, implementation of audit project and audit result of "two free and one supplement" funds in C city. The fifth chapter analyzes the relevant situation of C city audit project, summarizes the project experience. The last part of the article is the conclusion and prospect of the development of performance audit in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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