我国政府审计的绩效管理研究
发布时间：2019-03-30 21:16
【摘要】：20世纪70年代末兴起的新公共管理运动,使社会各界开始关注公共部门绩效及其责任。作为公共部门之一的政府审计部门,在关注其他公共部门绩效时,也需要回应社会公众和其他公共部门对其自身绩效的关注。为此,越来越多的最高审计机关开始编制审计机关绩效报告,以此加强其自身绩效的管理。从全球范围内看,发布最高审计机关绩效报告的国家和地区主要有美国、英国、澳大利亚、香港和日本等。这些国家和地区通过每年的绩效报告,详尽介绍自身的绩效管理情况,如人员绩效考核情况、经费使用情况、审计建议数量、审计建议被采纳情况、绩效审计报告的数量和在审计报告中所占比例等等。从各国实践来看,政府审计绩效管理能够促进审计机关改进自身内部管理,防范审计风险,完善审计制度和规范,进而更好监督、评价并提高其他公共部门的绩效,以求推动实现国家良性治理,促进经济和社会科学发展。2011年,我国首次公布自身的审计署绩效报告,在社会上引起的反响非常强烈。然而,我国政府审计绩效管理尚未完全发展成熟,并且由于提供服务的特殊性使得评价审计机关自身绩效十分困难,其绩效水平高低也关乎自身生存发展。鉴于评价政府审计机关绩效的困难性以及审计提升自身能力的必要性、紧迫性,研究我国政府审计绩效管理具有重要意义。 本文首先阐述了政府审计绩效管理的有关概念,并系统性地介绍了新公共管理理论、科学管理理论和战略管理理论等政府审计绩效管理的理论基础；接着,本文在介绍政府审计绩效管理平衡计分卡评价方法和政府审计绩效评价指标体系设计的SMART原则后,试图构建了我国政府审计绩效管理的评价指标体系；然后,结合审计署绩效报告和审计署对特派办年度考核情况这两个案例,检验了本文以平衡计分卡方法构建的我国政府审计绩效评价指标方法的可行性；最后,本文试图对我国政府审计绩效管理中表现出来的一些问题和不足,给出几点具体的建议,包括建立科学有效的绩效管理机制、建立审计权威体系、强化团队协同、激发个体进取精神和试行政府审计项目经理制等。
[Abstract]:At the end of 1970s, the new public management movement began to pay attention to the performance and responsibility of the public sector. As one of the public sectors, the government audit department also needs to respond to the public and other public sector concerns about its own performance when it pays attention to the performance of other public sectors. Therefore, more and more Supreme Audit institutions begin to prepare audit institution performance reports, so as to strengthen their own performance management. From a global perspective, the top audit institutions issued performance reports in the United States, the United Kingdom, Australia, Hong Kong and Japan. These countries and territories, through their annual performance reports, provide detailed information on their performance management, such as personnel performance appraisal, use of funds, number of audit recommendations, and acceptance of audit recommendations, The number of performance audit reports and the proportion of audit reports and so on. From the practice of various countries, government audit performance management can promote audit institutions to improve their own internal management, prevent audit risks, improve audit systems and norms, and then better monitor, evaluate and improve the performance of other public sectors. In order to promote the benign governance of the country and promote the development of economic and social sciences, China published its audit office performance report for the first time in 2011, which caused a very strong response in the society. However, the performance management of government audit in China is not yet fully developed and mature, and because of the particularity of providing services, it is very difficult to evaluate the performance of audit institutions themselves, and its level of performance is also related to their survival and development. In view of the difficulty of evaluating the performance of government audit institutions and the necessity and urgency of improving the ability of audit, it is of great significance to study the performance management of government audit in China. Firstly, this paper expounds the concept of government audit performance management, and systematically introduces the theoretical basis of government audit performance management, such as new public management theory, scientific management theory and strategic management theory. Then, after introducing the evaluation method of the balanced scorecard of the government audit performance management and the SMART principle of the government audit performance evaluation index system, this paper tries to construct the evaluation index system of the government audit performance management of our country. Then, combining the audit performance report and the audit office's annual evaluation, this paper tests the feasibility of the Chinese government audit performance evaluation index method based on the balanced scorecard method. Finally, this paper attempts to show some problems and deficiencies in the performance management of government audit in China, and gives some concrete suggestions, including establishing scientific and effective performance management mechanism, establishing audit authority system, strengthening team coordination, and so on. Stimulate individual enterprising spirit and trial government audit project manager system and so on.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.66
本文编号：2450495
[Abstract]:At the end of 1970s, the new public management movement began to pay attention to the performance and responsibility of the public sector. As one of the public sectors, the government audit department also needs to respond to the public and other public sector concerns about its own performance when it pays attention to the performance of other public sectors. Therefore, more and more Supreme Audit institutions begin to prepare audit institution performance reports, so as to strengthen their own performance management. From a global perspective, the top audit institutions issued performance reports in the United States, the United Kingdom, Australia, Hong Kong and Japan. These countries and territories, through their annual performance reports, provide detailed information on their performance management, such as personnel performance appraisal, use of funds, number of audit recommendations, and acceptance of audit recommendations, The number of performance audit reports and the proportion of audit reports and so on. From the practice of various countries, government audit performance management can promote audit institutions to improve their own internal management, prevent audit risks, improve audit systems and norms, and then better monitor, evaluate and improve the performance of other public sectors. In order to promote the benign governance of the country and promote the development of economic and social sciences, China published its audit office performance report for the first time in 2011, which caused a very strong response in the society. However, the performance management of government audit in China is not yet fully developed and mature, and because of the particularity of providing services, it is very difficult to evaluate the performance of audit institutions themselves, and its level of performance is also related to their survival and development. In view of the difficulty of evaluating the performance of government audit institutions and the necessity and urgency of improving the ability of audit, it is of great significance to study the performance management of government audit in China. Firstly, this paper expounds the concept of government audit performance management, and systematically introduces the theoretical basis of government audit performance management, such as new public management theory, scientific management theory and strategic management theory. Then, after introducing the evaluation method of the balanced scorecard of the government audit performance management and the SMART principle of the government audit performance evaluation index system, this paper tries to construct the evaluation index system of the government audit performance management of our country. Then, combining the audit performance report and the audit office's annual evaluation, this paper tests the feasibility of the Chinese government audit performance evaluation index method based on the balanced scorecard method. Finally, this paper attempts to show some problems and deficiencies in the performance management of government audit in China, and gives some concrete suggestions, including establishing scientific and effective performance management mechanism, establishing audit authority system, strengthening team coordination, and so on. Stimulate individual enterprising spirit and trial government audit project manager system and so on.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.66
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