發(fā)布時間：2018-04-15 04:08

  本文選題：地方財政支出 + 績效審計�。� 參考：《蘭州大學(xué)》2007年碩士論文

【摘要】： 地方財政支出管理普遍存在預(yù)算約束軟化、支出監(jiān)督缺乏、項目安排失控、投資績效低下等問題，這與財政支出管理觀念陳舊、管理方式落后有著直接關(guān)系。隨著我國市場經(jīng)濟(jì)的發(fā)展，地方財政支出規(guī)模不斷擴(kuò)大，為了提高地方財政支出的管理水平，使有限的資金創(chuàng)造更多的經(jīng)濟(jì)績效，開展地方財政支出績效審計已是當(dāng)務(wù)之急。因此，建立科學(xué)的地方財政支出績效審計既有外在基礎(chǔ)，也有內(nèi)在要求，急需一套按照市場經(jīng)濟(jì)管理原則建立起來的地方財政支出績效審計體系，對地方財政投入的成本和產(chǎn)生的效果進(jìn)行科學(xué)的衡量和比較，加強(qiáng)對地方政府支出行為的約束與激勵，促進(jìn)地方財政管理職能的轉(zhuǎn)變和管理水平的提高。 本文從地方財政支出涵義入手，，通過對地方財政支出存在問題的分析，提出了進(jìn)行地方財政支出績效審計的必要性。運(yùn)用新公共管理的理論，系統(tǒng)闡述了地方財政支出績效審計的含義、特點、環(huán)境等；針對實際工作的需要，重點從績效審計的目標(biāo)、內(nèi)容、方法、程序等方面建立了地方財政支出績效審計模式。同時，依據(jù)經(jīng)濟(jì)性、效率性和效果性的評價要求，確定地方財政支出績效審計評價標(biāo)準(zhǔn)的原則，探討地方財政支出績效審計評價標(biāo)準(zhǔn)、評價指標(biāo)和評價方法。 通過本文的論述，將對地方財政支出績效審計實際工作具有一定的借鑒作用，為基層審計工作者實施績效審計提供了指導(dǎo)。
[Abstract]:There are some problems in local fiscal expenditure management, such as the softening of budget constraints, the lack of supervision over expenditure, the out-of-control of project arrangement and the low investment performance. This is directly related to the outdated concept of financial expenditure management and backward management methods.With the development of market economy in our country, the scale of local financial expenditure is expanding constantly. In order to improve the management level of local financial expenditure and make limited funds to create more economic performance, it is urgent to carry out the performance audit of local financial expenditure.Therefore, it is urgent to establish a set of local financial expenditure performance audit system, which is based on the principles of market economy management.The cost and effect of local financial input are scientifically measured and compared, and the restraint and encouragement of local government expenditure behavior are strengthened, so as to promote the transformation of local financial management function and the improvement of management level.This article starts with the meaning of local financial expenditure, through the analysis of the existing problems of local financial expenditure, puts forward the necessity of the performance audit of local financial expenditure.Using the theory of new public management, this paper systematically expounds the meaning, characteristics and environment of the performance audit of the local financial expenditure, focusing on the objectives, contents and methods of the performance audit according to the needs of the actual work.Procedures and other aspects of the establishment of local financial expenditure performance audit model.At the same time, according to the evaluation requirements of economy, efficiency and effect, the principles of the performance audit evaluation standard of local financial expenditure are determined, and the evaluation standard, evaluation index and evaluation method of local financial expenditure performance audit are discussed.Through the discussion of this paper, it will have certain reference function to the actual work of the local financial expenditure performance audit, and provide guidance for the basic level auditors to carry out the performance audit.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.65

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本文編號：1752439