【摘要】： 隨著納稅人對公共部門使用公共資金及其效果的日益關注,世界各國均不同程度地對這一資金使用的社會性和經(jīng)濟性實施了審計監(jiān)督。然而由于各國確立的指標、標準不一,公共部門績效審計涉及的涵義、范圍及方法也各不相同。本文試圖參考國外的一些做法,結合我國對公共部門財政財務收支審計已有的基礎,對我國公共部門績效審計指標體系建立及評價標準設置進行探討,以期對拓寬績效審計工作新的領域有所裨益。 第一部分:西方公共部門績效審計指標體系的構建。著重介紹公共部門績效審計的含義,公共部門績效審計與公共管理特別是新公共管理運動有著密切的聯(lián)系以及西方主要國家的公共部門績效審計指標體系的構建。 第二部分:我國公共部門績效審計的現(xiàn)狀及問題。分析我國公共部門績效審計的現(xiàn)狀,提出我國目前開展公共部門績效審計最直接的難題來自于評價指標和評價標準缺失。 第三部分:我國公共部門績效審計指標設置的適應性。論述公共部門績效審計的基本對象、主要內(nèi)容和標設置的原則。 第四部分:公共部門績效審計評價指標體系的框架。闡述共性指標的構建,并以五個主要公共部門為例構建個性指標體系。 第五部分:公共部門績效審計評價標準的建立。提出公共部門績效審計指標分別應該在達到什么樣的水平,解決了要求被評估者做得“怎樣”的問題。第六部分:有待進一步研究的三個問題。提出公共部門績效審計需要關注的三個問題。 公共部門績效審計作為一種獨立的審計類型提出,其審計報告應有自己鮮明的特點,但本文基于國家審計的角度闡述有關觀點,因此對《審計法》等法規(guī)已有明確規(guī)范的審計報告問題,限于篇幅文中并未進行探討,這的確是一個不小的遺憾。
[Abstract]:As taxpayers pay more and more attention to the use of public funds in the public sector and their effects, various countries in the world have carried out audit supervision on the sociality and economy of the use of the funds to varying degrees. However, the standards of public sector performance auditing vary from country to country. This article attempts to refer to some foreign practices, combined with the existing basis of our country's audit of public sector financial revenue and expenditure, and discusses the establishment of the index system of public sector performance audit and the setting of evaluation standards in our country. In order to broaden the performance audit work of new areas of benefit. The first part: the construction of western public sector performance audit index system. This paper mainly introduces the meaning of public sector performance audit, the close relationship between public sector performance audit and public management, especially the movement of new public management, and the construction of public sector performance audit index system in major western countries. The second part: the present situation and problems of public sector performance audit in China. This paper analyzes the present situation of public sector performance audit in China, and points out that the most direct problem of public sector performance audit in China comes from the lack of evaluation index and evaluation standard. The third part: the adaptability of performance auditing index setting in public sector in China. This paper discusses the basic object, main content and principle of standard setting of public sector performance audit. The fourth part: the framework of public sector performance audit evaluation index system. This paper expounds the construction of common index, and takes five main public departments as an example to construct individual index system. The fifth part: the establishment of public sector performance audit evaluation standard. This paper puts forward the performance audit index of public sector which should reach what level, which solves the problem of how to ask the evaluated person to do it. The sixth part: three problems to be further studied. This paper puts forward three problems that should be paid attention to in the performance audit of public sector. As an independent type of audit, the public sector performance audit should have its own distinct characteristics. Therefore, it is a great pity that the audit report, which has been clearly regulated in the auditing Law and other regulations, has not been discussed in the paper.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【參考文獻】

相關期刊論文 前1條

1 周暉;如何搞好項目支出的效益審計[J];中國審計;2004年01期

，

本文編號：2228279