【摘要】：直到目前,我國尚未建立起系統(tǒng)、完整的政府績效審計理論體系,理論研究成果不完善。這在一定程度上制約了我國政府績效審計實踐,影響了我國政府審計質(zhì)量。因此,本研究以中國政府績效審計模式為研究對象,較為深入系統(tǒng)地探討了政府績效審計理論,對于促進審計在政府監(jiān)督方面充分發(fā)揮作用,無疑具有一定的理論意義和實踐意義。 本研究是以“中國政府績效審計應(yīng)該怎么樣進行”為核心展開的,共分兩大部分。文中以對傳統(tǒng)審計的局限性分析為起點,通過比較西方發(fā)達國家的政府績效審計,結(jié)合中國特定的審計環(huán)境,借鑒其合理成份,從審計內(nèi)容、績效標準、組織實施三方面討論了具有中國特色的政府績效審計問題,并有針對性地討論了具有可操作性的審計技術(shù)方法;同時,對中國政府績效審計的可行性進行了問卷調(diào)查分析。 本研究取得的主要成果及創(chuàng)新之處體現(xiàn)在:一是本研究對象是中國政府績效審計模式,從審計內(nèi)容、績效標準、技術(shù)方法和組織實施等四個方面深入研究了中國政府績效審計問題;二是在借鑒西方政府績效審計理論(“3E”審計)的基礎(chǔ)上,改用系統(tǒng)論的觀點,從可能產(chǎn)生績效問題的各環(huán)節(jié)即“投入-過程-產(chǎn)出-影響”入手,從“行為”和“結(jié)果”兩方面分析績效問題,進而構(gòu)建了“行為審計”(包括“投入審計”和“過程審計”)、“結(jié)果審計”(包括“產(chǎn)出審計”和“影響審計”)審計內(nèi)容框架;三是除吸收西方“效果性”、“效率性”標準之外,改造了西方“正當性”標準,補充了“公平性”、“回應(yīng)性”和“透明性”標準,從而構(gòu)建了一個比較符合中國實際情況的完整的績效標準體系;四是與西方及目前國內(nèi)對政府績效審計的流程研究側(cè)重于程序性問題不同,本研究從整合審計資源的角度,運用組織結(jié)構(gòu)三層設(shè)計理論,從“體制”、“結(jié)構(gòu)”和“運行”三個層次構(gòu)建了審計項目的“協(xié)同審計”組織實施模式。 另外,本研究在研究方法上也有所創(chuàng)新,表現(xiàn)為在一定程度上克服了傳統(tǒng)審計理論研究注重從技術(shù)角度討論有關(guān)問題的局限,嘗試把政府績效審計作為政治過程的一個組成部分來分析問題。 本研究建議最高審計機關(guān)在審計項目戰(zhàn)略計劃、審計準則建設(shè)和提高審計人員能力三個方面展開行動。
[Abstract]:Up to now, our country has not established the system, the complete government performance audit theory system, the theory research result is not perfect. To a certain extent, it restricts the practice of government performance audit and affects the quality of government audit. Therefore, this research takes the Chinese government performance audit model as the research object, deeply and systematically discusses the government performance audit theory, which plays a full role in promoting the audit in the government supervision. Undoubtedly, there is a certain theoretical and practical significance. This research focuses on how to conduct the performance audit of Chinese government, which is divided into two parts. This paper takes the limitation analysis of traditional audit as the starting point, through comparing the government performance audit of the western developed countries, combining with the specific audit environment of China, drawing lessons from its reasonable components, from the audit content, performance standard, This paper discusses the problems of government performance audit with Chinese characteristics from three aspects of organization and implementation, and discusses the feasible auditing techniques and methods. At the same time, the feasibility of Chinese government performance audit is analyzed by questionnaire survey. The main achievements and innovations of this study are as follows: first, the object of this study is the Chinese government performance audit model, from the audit content, performance standards, The technical methods and organizational implementation are used to study the performance audit of the Chinese government in depth, and the second is to use the system theory for reference on the basis of the western government performance audit theory ("3e" audit). From the aspects of "input-process-output-impact", the performance problem is analyzed from the two aspects of "behavior" and "result". Then it constructs the audit content framework of "behavior audit" (including "input audit" and "process audit"), "result audit" (including "output audit" and "impact audit"). In addition to the criterion of "efficiency", the standard of "legitimacy" in the West has been reformed, and the standards of "fairness", "responsiveness" and "transparency" have been supplemented, thus a complete system of performance standards which is more in line with the actual situation in China has been constructed. Fourth, different from the western and domestic research on the process of government performance audit, this study focuses on procedural issues. From the perspective of integrating audit resources, this study applies the three-tier design theory of organizational structure to "system". The three levels of "structure" and "operation" have constructed the "cooperative audit" organization mode of audit project. In addition, this research also has some innovation in the research method, which has overcome the limitation of traditional audit theory research focusing on discussing the related problems from the technical point of view to some extent. This paper attempts to analyze the problem of government performance audit as an integral part of the political process. This study suggests that Supreme Audit institutions should take action in three aspects: strategic plan of audit project, construction of auditing standards and improvement of auditor's ability.
【學(xué)位授予單位】：中國農(nóng)業(yè)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2005
【分類號】：F239.6

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本文編號：2286456