本文選題：公共投資　切入點(diǎn)：投資績效審計(jì)　出處：《山東大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：提高政府績效是現(xiàn)代市場經(jīng)濟(jì)國家公共管理追求的一項(xiàng)重要目標(biāo),也是完善法治建設(shè)和實(shí)現(xiàn)國家治理體系和治理能力現(xiàn)代化的必然要求。近年來,我國公共投資方式日趨多元化,投資規(guī)模日漸擴(kuò)大,但相關(guān)領(lǐng)域的問題也層出不窮。特別是在部分地區(qū),由于長期忽視對公共投資項(xiàng)目績效情況的審計(jì),以至于重復(fù)建設(shè)、損失浪費(fèi)等現(xiàn)象依舊屢見不鮮,"三邊工程"、"形象工程"不同程度存在,這些亂象不僅嚴(yán)重透支著政府信用,而且對經(jīng)濟(jì)社會(huì)發(fā)展起到了巨大的負(fù)面作用。在當(dāng)前公共投資體制下,如何充分發(fā)揮審計(jì)作用,回應(yīng)社會(huì)關(guān)切和群眾訴求,加強(qiáng)對公共投資項(xiàng)目的監(jiān)督,避免損失浪費(fèi),減少建設(shè)過程中的貪污腐敗,提高公共資金使用效益,已經(jīng)成為各級審計(jì)機(jī)關(guān)工作中必須研究和探索的重要課題。本文從對公共投資績效審計(jì)概念的界定和基本理論的闡述開始;梳理了山東省公共投資績效審計(jì)主要經(jīng)歷了初步探索、深入推進(jìn)和轉(zhuǎn)型發(fā)展的發(fā)展歷程,以及在審計(jì)模式、機(jī)構(gòu)設(shè)置和人員配置、審計(jì)工作程序等方面的主要做法;分析了當(dāng)前山東省在公共投資績效審計(jì)方面依然存在著審計(jì)法治化建設(shè)不到位、審計(jì)定位不準(zhǔn)確、體制機(jī)制不完善、審計(jì)技術(shù)方法較為落后、績效指標(biāo)評價(jià)體系不健全等問題;為有效解決上述問題,既要從宏觀層面改善外部環(huán)境,又要從公共投資績效審計(jì)自身尋求完善對策。具體而言:一是進(jìn)一步推進(jìn)審計(jì)法治化建設(shè),完善法律法規(guī)體系,加強(qiáng)審計(jì)執(zhí)法;二是找準(zhǔn)公共投資績效審計(jì)角色定位,正確區(qū)分監(jiān)督和管理職能,明確公共投資績效審計(jì)和公共投資審計(jì)關(guān)系,充分發(fā)揮績效審計(jì)的參謀助手作用;三是優(yōu)化審計(jì)體制機(jī)制,探索省以下人財(cái)物統(tǒng)一管理,推進(jìn)審計(jì)職業(yè)化建設(shè);四是創(chuàng)新審計(jì)方法,完善審計(jì)手段,包括:引入建設(shè)項(xiàng)目全壽命周期理念,科學(xué)制定績效審計(jì)計(jì)劃,完善公共投資審計(jì)項(xiàng)目管理平臺,加強(qiáng)審計(jì)信息化建設(shè);五是完善公共投資績效審計(jì)指標(biāo)評價(jià)體系,合理確定評價(jià)體系構(gòu)建方向、明確評價(jià)指標(biāo)設(shè)置原則和構(gòu)建方法。本文的創(chuàng)新之處在于:一是引入全壽命周期理念,細(xì)化了投資績效審計(jì)環(huán)節(jié);二是在構(gòu)建公共投資績效審計(jì)指標(biāo)評價(jià)體系方面,初步實(shí)現(xiàn)了定性評價(jià)和定量評價(jià)相結(jié)合,對實(shí)際工作的開展有一定借鑒意義。
[Abstract]:Improving government performance is an important goal of public management in modern market economy countries. It is also an inevitable requirement to perfect the construction of the rule of law and to realize the modernization of national governance system and ability. In China, the public investment mode is becoming more and more diversified, the investment scale is expanding day by day, but the problems in related fields also emerge endlessly. Especially in some areas, the audit of the performance of public investment projects has been neglected for a long time, which leads to repeated construction. Loss, waste and other phenomena are still common. "Trilateral Project" and "Image Project" exist to varying degrees. These chaos not only seriously overdraft the government's credit, Moreover, it has played a huge negative role in economic and social development. Under the current public investment system, how to give full play to the audit role, to respond to social concerns and public demands, to strengthen supervision over public investment projects, and to avoid loss and waste, Reducing corruption in the construction process and improving the efficiency of the use of public funds, It has become an important subject that must be studied and explored in the work of audit institutions at all levels. This paper begins with the definition of the concept of public investment performance audit and the elaboration of its basic theory. Combing the Shandong Province public investment performance audit mainly experienced the preliminary exploration, the thorough promotion and the transformation development development process, as well as in the audit pattern, the organization establishment and the personnel disposition, the audit work procedure and so on main practice; This paper analyzes that there are still some problems in the performance audit of public investment in Shandong Province, such as the construction of audit rule by law is not in place, the audit positioning is not accurate, the system and mechanism are not perfect, the technical method of audit is relatively backward, and the evaluation system of performance index is not perfect. In order to solve the above problems effectively, we should improve the external environment from the macro level and seek the perfect countermeasure from the public investment performance audit itself. Second, we should find out the role of public investment performance audit, distinguish between supervision and management functions correctly, clarify the relationship between public investment performance audit and public investment audit, and give full play to the role of staff assistant of performance audit. Third, to optimize the audit system and mechanism, to explore the unified management of property below the provincial level, and to promote the construction of audit professionalism; fourth, to innovate audit methods and perfect auditing methods, including: introducing the concept of the whole life cycle of construction projects, Make the performance audit plan scientifically, perfect the public investment audit project management platform, strengthen the audit information construction. Fifth, perfect the public investment performance audit index evaluation system, reasonably determine the direction of the evaluation system construction, The innovation of this paper is to introduce the concept of whole life cycle to refine the link of investment performance audit, and to construct the evaluation system of public investment performance audit. The combination of qualitative evaluation and quantitative evaluation has been preliminarily realized, which has some reference significance for the development of practical work.
【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】：2017
【分類號】：F239.4

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