發(fā)布時(shí)間：2018-03-11 07:26

  本文選題：農(nóng)業(yè)綜合開(kāi)發(fā)資金　切入點(diǎn)：績(jī)效審計(jì)評(píng)價(jià)方法　出處：《湖南大學(xué)》2008年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 為落實(shí)黨的十七大提出的提高財(cái)政資金開(kāi)發(fā)水平,逐步提高財(cái)政開(kāi)發(fā)資金標(biāo)準(zhǔn)的政策,國(guó)家財(cái)政對(duì)農(nóng)業(yè)綜合開(kāi)發(fā)資金的投入逐年增加,但這方面的理論研究明顯滯后,特別是缺乏對(duì)農(nóng)業(yè)綜合開(kāi)發(fā)資金績(jī)效審計(jì)的評(píng)價(jià)方法。因此,開(kāi)展農(nóng)業(yè)綜合資金績(jī)效審計(jì)并設(shè)計(jì)合理有效的評(píng)價(jià)指標(biāo)與標(biāo)準(zhǔn),對(duì)于加強(qiáng)農(nóng)業(yè)綜合開(kāi)發(fā)資金的管理,提高農(nóng)業(yè)綜合開(kāi)發(fā)資金的使用效益具有重要意義。 本文運(yùn)用經(jīng)濟(jì)學(xué)、審計(jì)學(xué)與管理學(xué)的相關(guān)理論,運(yùn)用規(guī)范與實(shí)證相結(jié)合的方法研究我國(guó)農(nóng)業(yè)綜合開(kāi)發(fā)資金績(jī)效審計(jì)的問(wèn)題。 在我國(guó),農(nóng)業(yè)綜合開(kāi)發(fā)資金管理存在許多問(wèn)題,主要表現(xiàn)在資金布局不合理、資金管理不規(guī)范、缺少跟蹤監(jiān)督等方面。這些問(wèn)題主要因公共管理中存在嚴(yán)重的委托代理關(guān)系而導(dǎo)致,績(jī)效審計(jì)是解決這一問(wèn)題的有效措施�，F(xiàn)有的有關(guān)農(nóng)業(yè)綜合開(kāi)發(fā)資金績(jī)效審計(jì)的方法、指標(biāo)設(shè)計(jì)缺乏全面性和總體性,還未形成一整套建立在科學(xué)數(shù)據(jù)和調(diào)查分析基礎(chǔ)上的指標(biāo)體系,不能滿足不同省份、不同層面等各方面進(jìn)行綜合、立體評(píng)價(jià)的需要。為此,本文首先分析建立農(nóng)業(yè)綜合開(kāi)發(fā)資金績(jī)效評(píng)價(jià)指標(biāo)的基本原則,然后根據(jù)我國(guó)的農(nóng)業(yè)經(jīng)濟(jì)實(shí)際狀況,構(gòu)建農(nóng)業(yè)綜合開(kāi)發(fā)績(jī)效審計(jì)的評(píng)價(jià)指標(biāo)與評(píng)價(jià)標(biāo)準(zhǔn)。在明確績(jī)效評(píng)價(jià)指標(biāo)之間的相互依存及影響的基礎(chǔ)上,建立一個(gè)由目標(biāo)層、準(zhǔn)則層和因素層、指標(biāo)層組成的遞階層次模型。建立分析評(píng)價(jià)模型。最后應(yīng)用層次排序法和一致性檢驗(yàn)等統(tǒng)計(jì)方法,對(duì)我國(guó)不同省份的農(nóng)業(yè)綜合開(kāi)發(fā)績(jī)效進(jìn)行比較分析。
[Abstract]:In order to implement the policy of raising the level of development of financial funds and gradually raising the standard of financial development, the national financial input into comprehensive agricultural development has increased year by year, but the theoretical research in this respect is obviously lagging behind. In particular, there is a lack of evaluation methods for the performance audit of agricultural comprehensive development funds. Therefore, to strengthen the management of agricultural comprehensive development funds, it is necessary to carry out the performance audit of agricultural comprehensive development funds and design reasonable and effective evaluation indexes and standards. It is of great significance to improve the utilization efficiency of agricultural comprehensive development funds. This paper applies the theories of economics, auditing and management to study the performance audit of agricultural comprehensive development funds in China. In China, there are many problems in the management of comprehensive agricultural development funds, which are mainly reflected in the irrational distribution of funds and the irregular management of funds. These problems are mainly caused by the serious principal-agent relationship in public administration. Performance audit is an effective measure to solve this problem. The index design lacks comprehensiveness and totality, and has not yet formed a whole set of index systems based on scientific data and investigation and analysis, which cannot meet the needs of comprehensive and three-dimensional evaluation in different provinces, different levels, etc. This paper first analyzes the basic principles of establishing the performance evaluation index of agricultural comprehensive development funds, and then according to the actual situation of agricultural economy in China, On the basis of defining the interdependence and influence of the performance evaluation indexes, the paper establishes a target layer, a criterion layer and a factor layer, which are used to evaluate the performance of comprehensive agricultural development. The hierarchical sub-model composed of index layer is established and the evaluation model is established. Finally the performance of agricultural comprehensive development in different provinces of China is compared and analyzed by using the statistical methods such as hierarchical ranking method and consistency test.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.61;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 喻婷;社會(huì)保險(xiǎn)基金績(jī)效審計(jì)評(píng)價(jià)體系研究[D];西南財(cái)經(jīng)大學(xué);2010年

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本文編號(hào)：1597151