我國政府績效審計(jì)問題及對策研究
發(fā)布時(shí)間：2018-08-21 14:05
【摘要】： 20世紀(jì)40年代以來,隨著社會(huì)經(jīng)濟(jì)的發(fā)展,在西方發(fā)達(dá)國家,政府績效審計(jì)應(yīng)運(yùn)而生。自此,西方發(fā)達(dá)國家的政府審計(jì)先后進(jìn)入了績效審計(jì)與傳統(tǒng)的財(cái)務(wù)審計(jì)并重的發(fā)展階段,并且審計(jì)工作的重心逐漸向績效審計(jì)傾斜。目前,績效審計(jì)已經(jīng)成為許多國家政府審計(jì)的主要內(nèi)容,美國、加拿大、澳大利亞等國家還建立起專門的績效審計(jì)制度。 在我國,隨著改革開放以來社會(huì)主義市場經(jīng)濟(jì)的逐步完善和政府職能的轉(zhuǎn)變,政府審計(jì)工作的重心也從真實(shí)性、合法性審計(jì)向績效審計(jì)轉(zhuǎn)移。在2003年的全國審計(jì)工作會(huì)議上,李金華審計(jì)長明確指出,效益審計(jì)是更高層次的審計(jì)目標(biāo),是審計(jì)工作的發(fā)展方向。審計(jì)不僅要實(shí)行真實(shí)性合法性審計(jì),更應(yīng)當(dāng)實(shí)行效益審計(jì),以便為政府宏觀決策服務(wù)。發(fā)展政府績效審計(jì),不僅是我國審計(jì)融入世界審計(jì)主流的重要途徑,也是加快我國審計(jì)走向現(xiàn)代化的關(guān)鍵因素。時(shí)至今日,我國政府績效審計(jì)的現(xiàn)狀如何,存在哪些需要改進(jìn)的問題,是值得研究的問題。因此,研究我國政府績效審計(jì)具有重要的理論與現(xiàn)實(shí)意義。 本論文采用這樣一種思路:通過對政府績效審計(jì)一般理論的闡述,明確政府績效審計(jì)的涵義、內(nèi)容、特點(diǎn)。在分析國內(nèi)外政府績效審計(jì)的產(chǎn)生和發(fā)展情況的基礎(chǔ)上,結(jié)合我國的實(shí)際,通過與發(fā)達(dá)國家政府績效審計(jì)的對比,找出我國政府績效審計(jì)存在的問題,借鑒國外的先進(jìn)經(jīng)驗(yàn),提出具有可操作性的對策建議。 論文共分四部分。第一部分為緒論,主要介紹論文的選題理由、研究對象、基本思路以及研究方法等。第二部分為政府績效審計(jì)概述,內(nèi)容主要是政府績效審計(jì)的一般理論,如涵義、內(nèi)容、特點(diǎn)等以及國內(nèi)外政府績效審計(jì)的產(chǎn)生與發(fā)展。第三部分深入分析目前我國政府績效審計(jì)存在的問題及成因。第四部分針對我國政府績效審計(jì)存在的問題,結(jié)合實(shí)際案例,分別從研究和宣傳層面、制度建設(shè)層面、具體操作層面以及隊(duì)伍建設(shè)層面提出具有可操作性的對策和建議。 本論文主要采用了定性分析、比較分析以及案例分析的研究方法。論文的重點(diǎn)是對發(fā)展我國政府績效審計(jì)的對策和建議進(jìn)行闡述,尤其是針對具體操作層面提出了具有可操作性的建議,力爭做到理論與實(shí)際的結(jié)合。
[Abstract]:Since 1940s, with the development of social economy, government performance audit has emerged in western developed countries. Since then, the government audit of the western developed countries has entered the development stage of the performance audit and the traditional financial audit, and the focus of the audit work is gradually inclined to the performance audit. At present, the performance audit has become the main content of the government audit in many countries. The United States, Canada, Australia and other countries have also established a special performance audit system. In China, with the gradual improvement of socialist market economy and the transformation of government functions since the reform and opening up, the focus of government audit work has also shifted from authenticity, legitimacy audit to performance audit. At the National Audit Conference in 2003, Li Jinhua Auditor-General clearly pointed out that the benefit audit is a higher level of audit objectives and the direction of the development of audit work. Audit should not only carry out truthfulness and legitimacy audit, but also implement benefit audit so as to serve the government macro-decision-making. The development of government performance audit is not only an important way for our audit to merge into the mainstream of auditing in the world, but also a key factor for speeding up the modernization of audit in China. So far, what is the present situation of the government performance audit in our country and what problems need to be improved are worth studying. Therefore, the study of our government performance audit has important theoretical and practical significance. This paper adopts this kind of train of thought: by expounding the general theory of government performance audit, the meaning, content and characteristics of government performance audit are clarified. On the basis of analyzing the emergence and development of government performance audit at home and abroad, combined with the reality of our country, by comparing with the government performance audit of developed countries, this paper finds out the problems existing in the government performance audit of our country, and draws lessons from the advanced experience of foreign countries. Some operable countermeasures and suggestions are put forward. The paper is divided into four parts. The first part is the introduction, mainly introduces the reason, the research object, the basic train of thought and the research method. The second part is an overview of government performance audit, the main content is the general theory of government performance audit, such as meaning, content, characteristics, and the emergence and development of government performance audit at home and abroad. The third part deeply analyzes the existing problems and causes of our government performance audit. The fourth part of our government performance audit problems, combined with actual cases, respectively from the research and publicity level, system construction level, specific operational level and team building level to put forward operational countermeasures and suggestions. This thesis mainly adopts qualitative analysis, comparative analysis and case analysis. The emphasis of this paper is to elaborate the countermeasures and suggestions for the development of government performance audit in China, especially to put forward operable suggestions on the specific operational level, and strive to achieve the combination of theory and practice.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4
本文編號：2195973
[Abstract]:Since 1940s, with the development of social economy, government performance audit has emerged in western developed countries. Since then, the government audit of the western developed countries has entered the development stage of the performance audit and the traditional financial audit, and the focus of the audit work is gradually inclined to the performance audit. At present, the performance audit has become the main content of the government audit in many countries. The United States, Canada, Australia and other countries have also established a special performance audit system. In China, with the gradual improvement of socialist market economy and the transformation of government functions since the reform and opening up, the focus of government audit work has also shifted from authenticity, legitimacy audit to performance audit. At the National Audit Conference in 2003, Li Jinhua Auditor-General clearly pointed out that the benefit audit is a higher level of audit objectives and the direction of the development of audit work. Audit should not only carry out truthfulness and legitimacy audit, but also implement benefit audit so as to serve the government macro-decision-making. The development of government performance audit is not only an important way for our audit to merge into the mainstream of auditing in the world, but also a key factor for speeding up the modernization of audit in China. So far, what is the present situation of the government performance audit in our country and what problems need to be improved are worth studying. Therefore, the study of our government performance audit has important theoretical and practical significance. This paper adopts this kind of train of thought: by expounding the general theory of government performance audit, the meaning, content and characteristics of government performance audit are clarified. On the basis of analyzing the emergence and development of government performance audit at home and abroad, combined with the reality of our country, by comparing with the government performance audit of developed countries, this paper finds out the problems existing in the government performance audit of our country, and draws lessons from the advanced experience of foreign countries. Some operable countermeasures and suggestions are put forward. The paper is divided into four parts. The first part is the introduction, mainly introduces the reason, the research object, the basic train of thought and the research method. The second part is an overview of government performance audit, the main content is the general theory of government performance audit, such as meaning, content, characteristics, and the emergence and development of government performance audit at home and abroad. The third part deeply analyzes the existing problems and causes of our government performance audit. The fourth part of our government performance audit problems, combined with actual cases, respectively from the research and publicity level, system construction level, specific operational level and team building level to put forward operational countermeasures and suggestions. This thesis mainly adopts qualitative analysis, comparative analysis and case analysis. The emphasis of this paper is to elaborate the countermeasures and suggestions for the development of government performance audit in China, especially to put forward operable suggestions on the specific operational level, and strive to achieve the combination of theory and practice.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前3條
1 姜巍;完善大慶市政府公共投資項(xiàng)目績效審計(jì)對策研究[D];東北石油大學(xué);2010年
2 劉艷;我國地方政府開展績效審計(jì)的現(xiàn)狀及對策研究[D];內(nèi)蒙古大學(xué);2012年
3 宋迪;濟(jì)南市財(cái)政審計(jì)存在的問題與對策研究[D];山東大學(xué);2012年
，本文編號：2195973
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