【摘要】：政府績(jī)效審計(jì)是現(xiàn)代審計(jì)的高級(jí)形態(tài),是當(dāng)代社會(huì)政府審計(jì)的發(fā)展趨勢(shì)。目前世界上大多數(shù)國(guó)家不僅將績(jī)效審計(jì)工作應(yīng)用到政府審計(jì)的絕大部分領(lǐng)域,而且形成了完整的理論體系,積累了一定的實(shí)踐經(jīng)驗(yàn)。雖然政府績(jī)效審計(jì)工作已被確立為我國(guó)政府的主要職責(zé),并取得一定的發(fā)展,但隨著我國(guó)政府公共支出規(guī)模的不斷擴(kuò)大且長(zhǎng)期存在著浪費(fèi)的現(xiàn)象,因此,積極推進(jìn)績(jī)效審計(jì)發(fā)展以滿(mǎn)足社會(huì)公眾對(duì)政府責(zé)任及效能的關(guān)注已經(jīng)成為不容忽視的客觀要求。與西方發(fā)達(dá)國(guó)家相比,我國(guó)政府績(jī)效審計(jì)的發(fā)展還存在不足之處,如績(jī)效審計(jì)理論仍不完善,審計(jì)依據(jù)不夠充分,技術(shù)方法落后,審計(jì)效果不理想等問(wèn)題。因此向其他國(guó)家借鑒政府績(jī)效審計(jì)的成功經(jīng)驗(yàn)以提高我國(guó)政府的效能是非常有必要的。本文首先通過(guò)規(guī)范研究方法對(duì)美國(guó)、法國(guó)、德國(guó)以及中國(guó)政府績(jī)效審計(jì)發(fā)展階段以及審計(jì)體制模式進(jìn)行總體概況及綜合評(píng)述。其次運(yùn)用比較研究法對(duì)績(jī)效審計(jì)的內(nèi)容、范圍、實(shí)施程序、方法以及結(jié)果進(jìn)行橫向?qū)Ρ?并分析中國(guó)與其他國(guó)家間發(fā)展存在的差異及問(wèn)題。再次利用問(wèn)卷調(diào)查的方法對(duì)影響我國(guó)政府績(jī)效審計(jì)的因素進(jìn)行調(diào)研。最后通過(guò)借鑒西方國(guó)家成功的發(fā)展經(jīng)驗(yàn)并結(jié)合我國(guó)現(xiàn)實(shí)國(guó)情,從以下方面提出改進(jìn)建議:轉(zhuǎn)換審計(jì)理念、改革審計(jì)體制模式、規(guī)范審計(jì)程序、豐富審計(jì)方法、提高審計(jì)隊(duì)伍的質(zhì)量建設(shè)以及完善審計(jì)公告和責(zé)任追查制度。以期完善我國(guó)政府績(jī)效審計(jì)的理論,促進(jìn)其實(shí)踐的發(fā)展。本文共分七個(gè)部分對(duì)上述內(nèi)容予以闡述,分為緒論、政府績(jī)效審計(jì)的概念及基本理論、四種不同審計(jì)體制模式概況及評(píng)述、運(yùn)行機(jī)制的中外比較分析、我國(guó)現(xiàn)階段發(fā)展過(guò)程存在的不足與問(wèn)題、完善我國(guó)政府績(jī)效審計(jì)的建議和結(jié)論以及展望。
[Abstract]:Government performance audit is the advanced form of modern auditing and the development trend of contemporary government audit. At present, most countries in the world not only apply performance audit to most fields of government audit, but also form a complete theoretical system and accumulate certain practical experience. Although the government performance audit has been established as the main responsibility of our government, and has made certain development, but with the continuous expansion of the scale of government public expenditure and long-term waste phenomenon, therefore, Actively promoting the development of performance audit to meet the public concern about government responsibility and effectiveness has become an objective requirement that can not be ignored. Compared with the western developed countries, the development of the performance audit of our country still has some shortcomings, such as the theory of the performance audit is still not perfect, the audit basis is not enough, the technical method is backward, the audit effect is not ideal and so on. Therefore, it is necessary to learn from the successful experience of government performance audit in other countries to improve the efficiency of our government. In this paper, the general situation of the development stage and the audit system model of the government performance audit in the United States, France, Germany and China are reviewed through normative research methods. Secondly, the content, scope, implementation procedure, methods and results of performance audit are compared horizontally with comparative research method, and the differences and problems between China and other countries are analyzed. Thirdly, the factors influencing the performance audit of our government are investigated by using the method of questionnaire. Finally, by drawing lessons from the successful development experience of western countries and combining with the actual situation of our country, the paper puts forward some suggestions for improvement from the following aspects: changing audit idea, reforming audit system mode, standardizing audit procedure, enriching audit method. Improve the quality of the audit team and improve the audit announcement and accountability tracking system. In order to improve the theory of government performance audit, promote the development of its practice. This article is divided into seven parts to elaborate the above contents, including introduction, concept and basic theory of government performance audit, general situation and comment of four different audit system models, and comparative analysis of operation mechanism between China and foreign countries. The deficiencies and problems existing in the development process of our country at present, the suggestions and conclusions of improving the performance audit of our government and the prospect.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.4

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