C市兩免一補(bǔ)專項(xiàng)資金績(jī)效審計(jì)研究
發(fā)布時(shí)間：2018-11-14 21:01
【摘要】：20世紀(jì)70年代,西方國(guó)家爆發(fā)財(cái)政危機(jī),掀起了新公共管理運(yùn)動(dòng),政府績(jī)效管理作為西方國(guó)家應(yīng)對(duì)危機(jī)的有效手段被廣泛運(yùn)用。受此影響,審計(jì)在監(jiān)督經(jīng)濟(jì)活動(dòng)合法性、合規(guī)性的同時(shí),也開始重視監(jiān)督公共資金使用和管理的績(jī)效的績(jī)效審計(jì)。我國(guó)經(jīng)歷了近三十年的改革與發(fā)展,基本建立了市場(chǎng)經(jīng)濟(jì)框架。經(jīng)濟(jì)事務(wù)、社會(huì)事務(wù)的日益復(fù)雜,使得對(duì)其進(jìn)行監(jiān)督成為我國(guó)經(jīng)濟(jì)發(fā)展中必不可少的環(huán)節(jié),也使績(jī)效審計(jì)在經(jīng)濟(jì)建設(shè)中發(fā)揮越來越重要的作用。2012年,黨的十八大報(bào)告明確提出要建設(shè)“服務(wù)型政府”,標(biāo)志著我國(guó)政府在市場(chǎng)和社會(huì)中的角色正在由主導(dǎo)者向服務(wù)者轉(zhuǎn)變。同時(shí),隨著民主和法制的不斷完善,公民參與國(guó)家事務(wù)管理意識(shí)提高,公民對(duì)政府轉(zhuǎn)變職能、合理利用公共資源、提高績(jī)效和懲治腐敗提出了要求,這也要求我國(guó)績(jī)效審計(jì)進(jìn)一步發(fā)展和優(yōu)化。我國(guó)政府績(jī)效審計(jì)作為國(guó)家審計(jì)的重要方式,在國(guó)家審計(jì)署成立后經(jīng)歷了思想啟蒙、普遍試點(diǎn)、全面推進(jìn)、推動(dòng)完善國(guó)家治理的階段,并且已經(jīng)在很大程度上提高了政府公信力、優(yōu)化了社會(huì)資源配置,取得了一定成果。然而,績(jī)效審計(jì)還有很多不足和缺陷,如績(jī)效審計(jì)基礎(chǔ)薄弱、法律制度建設(shè)落后、審計(jì)方法落后、審計(jì)人員綜合素質(zhì)欠缺等,這些問題制約著我國(guó)績(jī)效審計(jì)的發(fā)展。本文以此為切入點(diǎn),使用案例分析的研究方法,對(duì)C市“兩免一補(bǔ)”專項(xiàng)資金績(jī)效審計(jì)調(diào)查進(jìn)行梳理和分析,總結(jié)出該審計(jì)項(xiàng)目中可供借鑒的經(jīng)驗(yàn),幫助并展望我國(guó)績(jī)效審計(jì)的發(fā)展趨勢(shì)。在當(dāng)前急需發(fā)展績(jī)效審計(jì)的背景下,全方面分析C市“兩免一補(bǔ)”資金績(jī)效審計(jì)項(xiàng)目取得優(yōu)秀成果的經(jīng)驗(yàn),不僅能在績(jī)效審計(jì)的審計(jì)方法、評(píng)價(jià)指標(biāo)設(shè)定和體制創(chuàng)新上獲得寶貴經(jīng)驗(yàn),對(duì)績(jī)效審計(jì)是怎樣對(duì)財(cái)政資金進(jìn)行有效監(jiān)督、如何形成對(duì)我國(guó)公共管理權(quán)力的制約和促進(jìn)國(guó)家治理、加快“服務(wù)型政府”的轉(zhuǎn)型和建設(shè)更加高效、廉潔的政府都有重要意義。本文第一章介紹了研究背景與意義、國(guó)內(nèi)外研究成果、研究思路與研究方法以及論文的創(chuàng)新之處。第二章介紹了公共管理相關(guān)的公共責(zé)任受托理論、公共管理理論、政府績(jī)效相關(guān)理論和專項(xiàng)資金相關(guān)概念。第三章陳述我國(guó)績(jī)效審計(jì)的發(fā)展歷程并C市專項(xiàng)資金績(jī)效審計(jì)存在的主要問題。第四章介紹C市“兩免一補(bǔ)”資金績(jī)效審計(jì)項(xiàng)目Qg容,包括C市“兩免一補(bǔ)”資金的政策內(nèi)容、現(xiàn)狀、審計(jì)項(xiàng)目實(shí)施情況和審計(jì)結(jié)果。第五章就C市審計(jì)項(xiàng)目的相關(guān)情況進(jìn)行分析,總結(jié)項(xiàng)目經(jīng)驗(yàn)。文章最后部分是結(jié)論與對(duì)我國(guó)績(jī)效審計(jì)發(fā)展的展望。
[Abstract]:In the 1970s, financial crisis broke out in western countries, which set off a new public management movement. Government performance management is widely used as an effective means for western countries to deal with the crisis. Under the influence of this, the audit not only supervises the legality and regularity of economic activities, but also begins to pay attention to the performance audit of the use and management of public funds. After nearly 30 years of reform and development, China has basically established a market economy framework. With the increasing complexity of economic affairs and social affairs, the supervision of economic affairs has become an indispensable link in our country's economic development, and the performance audit has also played an increasingly important role in economic construction. In 2012, The report of the 18th National Congress of the Communist Party of China clearly proposes to build a "service-oriented government", which indicates that the role of our government in the market and society is changing from a leader to a serviceman. At the same time, with the continuous improvement of democracy and legal system, citizens' awareness of participating in the management of state affairs has been raised, and citizens have put forward requirements for the transformation of government functions, the rational use of public resources, the improvement of performance and the punishment of corruption. This also requires our country performance audit further development and optimization. As an important way of national audit, the government performance audit of our country has experienced the stage of ideological enlightenment, general pilot, comprehensive promotion and improvement of national governance after the establishment of the National Audit Office. And has greatly improved the credibility of the government, optimized the allocation of social resources, and achieved certain results. However, there are many shortcomings in performance audit, such as weak foundation of performance audit, backward legal system construction, backward auditing methods, lack of comprehensive quality of auditors and so on. These problems restrict the development of performance audit in China. With this as the starting point, using the method of case analysis, this paper combs and analyzes the performance audit investigation of "two free and one supplement" special funds in C City, and sums up the experience that can be used for reference in the audit project. To help and forecast the development trend of performance audit in China. Under the background of urgent need to develop performance audit, this paper analyzes the experience of "two free and one supplement" capital performance audit project in C city, not only in the audit method of performance audit, but also in the performance audit method. How to supervise the financial funds effectively, how to restrict the power of public administration and how to promote the governance of our country, the evaluation index setting and the system innovation have gained the valuable experience, how to supervise the financial funds effectively to the performance audit, how to form the restriction to the public management power of our country. It is of great significance to speed up the transformation and construction of a more efficient and clean government. The first chapter introduces the research background and significance, domestic and foreign research results, research ideas and research methods, as well as the innovation of the paper. The second chapter introduces the theory of public responsibility trust, the theory of public administration, the theory of government performance and the concept of special fund. The third chapter describes the development of performance audit in China and the main problems of C city special fund performance audit. The fourth chapter introduces the Qg content of "two free and one supplement" capital performance audit project in C city, including the policy content, current situation, implementation of audit project and audit result of "two free and one supplement" funds in C city. The fifth chapter analyzes the relevant situation of C city audit project, summarizes the project experience. The last part of the article is the conclusion and prospect of the development of performance audit in China.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4
[Abstract]:In the 1970s, financial crisis broke out in western countries, which set off a new public management movement. Government performance management is widely used as an effective means for western countries to deal with the crisis. Under the influence of this, the audit not only supervises the legality and regularity of economic activities, but also begins to pay attention to the performance audit of the use and management of public funds. After nearly 30 years of reform and development, China has basically established a market economy framework. With the increasing complexity of economic affairs and social affairs, the supervision of economic affairs has become an indispensable link in our country's economic development, and the performance audit has also played an increasingly important role in economic construction. In 2012, The report of the 18th National Congress of the Communist Party of China clearly proposes to build a "service-oriented government", which indicates that the role of our government in the market and society is changing from a leader to a serviceman. At the same time, with the continuous improvement of democracy and legal system, citizens' awareness of participating in the management of state affairs has been raised, and citizens have put forward requirements for the transformation of government functions, the rational use of public resources, the improvement of performance and the punishment of corruption. This also requires our country performance audit further development and optimization. As an important way of national audit, the government performance audit of our country has experienced the stage of ideological enlightenment, general pilot, comprehensive promotion and improvement of national governance after the establishment of the National Audit Office. And has greatly improved the credibility of the government, optimized the allocation of social resources, and achieved certain results. However, there are many shortcomings in performance audit, such as weak foundation of performance audit, backward legal system construction, backward auditing methods, lack of comprehensive quality of auditors and so on. These problems restrict the development of performance audit in China. With this as the starting point, using the method of case analysis, this paper combs and analyzes the performance audit investigation of "two free and one supplement" special funds in C City, and sums up the experience that can be used for reference in the audit project. To help and forecast the development trend of performance audit in China. Under the background of urgent need to develop performance audit, this paper analyzes the experience of "two free and one supplement" capital performance audit project in C city, not only in the audit method of performance audit, but also in the performance audit method. How to supervise the financial funds effectively, how to restrict the power of public administration and how to promote the governance of our country, the evaluation index setting and the system innovation have gained the valuable experience, how to supervise the financial funds effectively to the performance audit, how to form the restriction to the public management power of our country. It is of great significance to speed up the transformation and construction of a more efficient and clean government. The first chapter introduces the research background and significance, domestic and foreign research results, research ideas and research methods, as well as the innovation of the paper. The second chapter introduces the theory of public responsibility trust, the theory of public administration, the theory of government performance and the concept of special fund. The third chapter describes the development of performance audit in China and the main problems of C city special fund performance audit. The fourth chapter introduces the Qg content of "two free and one supplement" capital performance audit project in C city, including the policy content, current situation, implementation of audit project and audit result of "two free and one supplement" funds in C city. The fifth chapter analyzes the relevant situation of C city audit project, summarizes the project experience. The last part of the article is the conclusion and prospect of the development of performance audit in China.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4
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