本文關(guān)鍵詞：基于路徑依賴理論的我國政府績效審計制度變遷研究　出處：《湖南大學》2012年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 政府績效審計 制度變遷 路徑依賴 演化博弈

【摘要】：政府績效審計自誕生至今已取得了極大的發(fā)展，我國采用政府績效審計也有著30多年的歷史，在理論和實務中也都取得了很大的進步，但至今政府績效審計仍未能擺脫“屢審屢犯”的怪圈，政府績效審計在理論和實務中仍存有大量的問題，如政府績效審計部門獨立性不夠，審計的隨意性大等。為解決公共資金的使用效率差，監(jiān)管難的問題，避免國有資產(chǎn)的損失浪費，體現(xiàn)“善治”政府所應具有的透明性、效率性、公平性原則等，急需建立既與國際接軌又與中國國情相結(jié)合的政府績效審計制度。 本文首先闡述了政府績效審計、制度變遷及路徑依賴理論涵義和其中的基本觀點，論述了路徑依賴理論觀點的發(fā)展歷程，并指出將制度變遷和路徑依賴理論結(jié)合起來來解釋政府績效審計制度變遷的可行性和優(yōu)勢所在。文章在基于路徑依賴理論的基礎(chǔ)上，通過對我國政府績效審計制度變遷的歷史回顧，，提煉出我國政府績效審計制度變遷的影響因素，即審計內(nèi)外部制度、審計文化、審計機構(gòu)及審計人員組成與素質(zhì)，然后對這些因素的具體作用方式及機理進行了博弈分析，并根據(jù)分析的結(jié)果對我國績效審計制度建設(shè)提出政策建議。
[Abstract]:Government performance audit has made great progress since it was born. Our government performance audit has a history of more than 30 years and has made great progress in theory and practice. However, the government performance audit still can not get rid of the "repeated trial and error" cycle, the government performance audit in theory and practice still have a lot of problems, such as the independence of government performance audit department is not enough. In order to solve the problems of inefficient use of public funds, difficult supervision, avoid the loss and waste of state-owned assets, reflect the "good governance" government should have transparency, efficiency, fairness and so on. It is urgent to establish a government performance audit system which is in line with both international and Chinese conditions. Firstly, this paper expounds the theoretical meaning of government performance audit, institutional change and path dependence, and discusses the development of path dependence theory. And points out that the combination of institutional change and path dependence theory to explain the feasibility and advantages of the institutional change of government performance audit. This paper based on the theory of path dependence. Through the historical review of the changes of the government performance audit system in our country, this paper abstracts the influencing factors of the change of the government performance audit system, that is, the internal and external audit system, the audit culture. The composition and quality of audit institutions and auditors are analyzed by game theory, and the policy suggestions on the construction of performance audit system in China are put forward according to the results of the game analysis.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.4

【引證文獻】

相關(guān)博士學位論文 前2條

1 陳育琴;中國家族企業(yè)制度變遷研究[D];中共中央黨校;2004年

2 劉秋明;基于公共受托責任理論的政府績效審計研究[D];廈門大學;2006年

本文編號：1429513