中外政府绩效审计评价标准差异分析

发布时间：2018-03-07 21:20

本文选题：中外政府　切入点：绩效审计　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文对政府绩效审计的相关理论进行了阐述,具体介绍了中国与英国、美国及加拿大政府绩效审计评价标准体系,同时,通过具体案例阐述了各国政府服务部门的评价标准特点,为分析中外国家评价标准差异提供了基础。在此基础上,以美国为例,对中美两国政府绩效审计评价标准差异产生的影响因素进行实证分析。通过案例分析获得,我国政府绩效审计评价仍注重资金使用合法与合规性,评价标准主要是财务数据为主,其他定量或定性数据为辅的绩效审计评价标准框架体系,且我国法律法规对绩效审计评价标准的界定,主要为概念性描述,评价体系不够完善。英国政府绩效审计评价标准来源广泛,标准设置多样,大多参考各行各业自身的标准,强调政府支出的使用效率、效果,政府工作是否负责,政府行为是否公开透明。英国政府对国会公共支出项目资金使用的效率性、效果性及经济性审计,主要从政府工作是否负责任、是否履行政府监控功能、政企合作是否公开透明等角度分析绩效情况。美国政府绩效审计主要从机构业绩、社会公众、内部员工以及内部管理等四个方面进行评价。同时,美国审计标准多样且较为先进,引入了“公众满意度”“IT工具”等作为绩效评价标准。加拿大评价标准来源于各项法律政策,对政府服务部门绩效的评定,多采用定性指标,侧重于对政府行为效果的评定。通过实证检验发现,审计体制、政府支出规模和文化教育水平对各国政府绩效审计评价标准的选取存在影响,由于国内外政治体制等不同,导致中外政府绩效审计评价标准选取上的差异产生。审计体制、经济发展水平、民主意识等制约中国政府绩效审计评价标准的发展,导致我国与国外绩效审计形成差异,应培育、强化公民意识和政府责任意识；加强政府绩效审计法制建设；大力发展社会主义市场经济；转换审计理念并完善审计体制。
[Abstract]:This paper expounds the relevant theories of government performance audit, introduces the evaluation standard system of Chinese, British, American and Canadian government performance audit, and at the same time, introduces the standard system of government performance audit in China, the United Kingdom, the United States and Canada. This paper expounds the characteristics of evaluation standards of government service departments in various countries through concrete cases, which provides a basis for analyzing the differences between Chinese and foreign countries' evaluation standards. On this basis, taking the United States as an example, This paper makes an empirical analysis on the influencing factors of the differences in the evaluation standards of Chinese and American government performance audit. Through the case study, the evaluation of Chinese government performance audit still pays attention to the legality and compliance of the use of funds. The evaluation standard is mainly financial data, other quantitative or qualitative data is supplemented by performance audit evaluation standard system, and the definition of performance audit evaluation standard in Chinese laws and regulations is mainly conceptual description. The evaluation system is not perfect. The British government performance audit evaluation standards come from a wide range of sources, standards are set in a variety of settings, most of them refer to the standards of various industries, emphasizing the efficiency and effectiveness of government expenditure, and whether the government is responsible for its work. The efficiency, effectiveness, and economy of the use of funds for public expenditure projects in Parliament by the British government are mainly examined in terms of whether the government is responsible for its work and whether it performs the monitoring function of the government. The performance of the US government performance audit is mainly evaluated from four aspects: the performance of the organization, the public, the internal staff and the internal management. At the same time, American auditing standards are diverse and advanced, and "public satisfaction" and "IT tools" are introduced as performance evaluation standards. Canadian evaluation standards come from various laws and policies, and qualitative indicators are often used to evaluate the performance of government services. It is found that the audit system, the scale of government expenditure and the level of culture and education have influence on the selection of evaluation standards for the performance audit of governments in various countries, because of the different political systems at home and abroad. It leads to the differences in the selection of performance auditing standards between China and foreign countries. The auditing system, the level of economic development and the democratic consciousness restrict the development of Chinese government performance audit evaluation standards, resulting in the differences between our country and foreign countries. We should cultivate and strengthen citizen consciousness and government responsibility consciousness, strengthen the legal system construction of government performance audit, vigorously develop socialist market economy, change audit idea and perfect audit system.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.42

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