本文關鍵詞： 農村公共投資 績效審計 評價體系　出處：《山東農業(yè)大學》2009年碩士論文　論文類型：學位論文

【摘要】： 農村公共投資是政府等公共部門為了公共利益對農村經濟活動中具有公共物品屬性的資源和要素所進行的投資。它是新農村建設的主要資金來源,是貫徹統(tǒng)籌城鄉(xiāng)發(fā)展戰(zhàn)略和實施社會主義新農村建設的焦點問題,也是解決“三農”問題的關鍵性措施。農村公共投資對促進農村經濟和社會發(fā)展的作用越來越顯著,但投資過程也暴露出了一些不容忽視的問題,主要是投資績效不理想,損失浪費嚴重,低水平重復建設等。面對這些情況,審計機關不僅要對農村公共投資資金使用中的不合法、不合規(guī)行為進行審計,而且要對資金使用效率、效果進行審計,也就是對農村公共投資進行績效審計。 本文依據農村公共投資績效審計評價的相關理論和績效審計評價的運作實務,綜合運用對比分析、規(guī)范研究和實證研究相結合、定性與定量相結合和系統(tǒng)研究分析等方法,基于對我國農村公共投資績效審計的深入系統(tǒng)認識,在歸納、總結、比較和評析國內外績效審計特別是公共投資績效審計有關情況的基礎上,研究能夠適用于我國廣大農村公共投資績效審計評價的體系。本文的研究對于完善我國農村公共投資以及公共投資績效審計評價的基本理論,提高農村公共投資資金使用效益,保障新時期我國社會主義新農村建設的順利進行,具有重要的理論價值和現(xiàn)實指導意義。 本文主要包括以下內容: 第一章,導論。首先提出了研究的問題——農村公共投資績效審計評價體系,并分析了選題的意義,然后對國內外研究進行了綜述,最后介紹了研究方法和主要內容以及本文的創(chuàng)新點與不足。 第二章,農村公共投資績效審計評價的理論基礎。首先論述了農村公共投資的相關知識,并分析了其特點和作用。然后,介紹了委托代理概念和委托代理關系以及委托代理理論與績效審計理論的關系。最后,對績效審計進行了概述,并深入分析績效審計與財務審計和管理審計的關系。 第三章,農村公共投資績效審計評價的必要性和可行性。首先,從民主法制建設、完善投資管理體制、經濟社會發(fā)展等方面論述了農村公共投資績效審計的必要性。然后,從技術基礎,部門重視、國內外經驗等方面分析了農村公共投資績效審計的可行性。最后,指出了我國開展農村公共投資績效審計評價的初步嘗試。 第四章,績效審計評價的國外經驗借鑒。本章回顧了國外績效審計的發(fā)展情況,得出萌芽、形成和快速發(fā)展三個主要階段,并以加拿大、英國、美國和澳大利亞等四個國家為例介紹了績效審計評價的現(xiàn)狀,最后總結了國外績效審計評價經驗:確定績效審計的法律地位,制定績效審計相關法律法規(guī);從實際情況出發(fā),采用多種績效審計的形式和方式;建立評價指標體系,便于開展績效審計評價工作等方面。對我國農村公共共投資績效審計評價有重要的啟示。 第五章,農村公共投資績效審計評價體系的構建。該章依據農村公共投資績效審計評價的價值取向和基本原則,介紹了農村公共投資績效審計評價方法,并構建了農村公共投資績效審計評價的指標體系,該體系包括經濟性指標、效率性指標、效果性指標、公平性指標、滿意度指標等五大類30個基層指標。最后,針對該指標體系提出了兩套應用方案:通用方案和比較方案。 第六章,完善農村公共投資績效審計評價的建議。本部分內容從六個方面給出了建議:樹立績效審計觀念,正確處理績效審計與財務審計的關系;強化審計工作獨立性,確�？冃徲嫿Y果的客觀公允;運用現(xiàn)代化審計技術,推進績效審計信息化;積極開展績效審計試點工作,形成一套有效的績效審計程序;有效整合審計資源,形成一支高素質的公共投資績效審計隊伍;逐步推行審計結果公告制度,并將結果與責任追究制度和獎懲制度聯(lián)系起來。 第七章,結束語。指出了論文的研究結論以及需要進一步研究的問題。
[Abstract]:Public investment in rural areas is the resources and elements of government and other public sectors in the public interest to the rural economic activities have the attribute of public goods of investment. It is the main source of funds for the construction of new countryside, is the focus of the implementation of the strategy of balancing urban and rural development and the implementation of the new socialist rural construction, but also a key measure to solve the "three rural issues" the rural public investment plays a moreand more important role in promoting rural economic and social development, but the investment process also exposed some problems that can not be ignored, is the poor investment performance, serious loss and waste, low level repeated construction. In the face of these problems, the audit authority not only to public investment in rural areas in the use of funds illegal, non-compliance of the audit, but also to the efficient use of funds, the effect of the audit is to conduct performance audit on public investment in rural areas.
Evaluation of rural public investment performance audit on the basis of the relevant theory and performance auditing evaluation practices, the integrated use of comparative analysis, normative research and empirical research combined with qualitative and quantitative research and system analysis method, based on in-depth understanding, system of China's rural public investment performance audit in the induction, summary comparison and analysis of the performance audit at home and abroad especially based on public investment performance audit, the research can be applied to China's vast rural public investment performance audit evaluation system. This paper studies the basic theory of perfect rural public investment and public investment performance audit evaluation, improve the use efficiency of rural public investment funds the construction of new socialist countryside in China's security in the new period smoothly, has important theoretical value and practical significance.
The main contents of this article are as follows:
The first chapter is introduction. First, it puts forward the research problem -- the performance audit evaluation system of rural public investment, and analyzes the significance of the topic selection. Then, it summarizes the research at home and abroad, and finally introduces the research methods and main contents, as well as the innovation and deficiency of this paper.
The second chapter, the theoretical basis of rural public investment performance audit evaluation. Firstly introduces the related knowledge of public investment in rural areas, and analyzes its characteristics and functions. Then, introduces the related concept of agency and the principal-agent relationship and agency theory and the theory of performance audit. Finally, the performance audit is summarized, and further analysis of the relationship between the performance audit and financial audit and management audit.
The third chapter, the necessity and feasibility of performance audit of public investment in rural areas. First of all, from the construction of democracy and legal system, improve the investment management system, discusses the necessity of rural public investment performance audit of the social and economic development. Then, attention department from the technical foundation, the experience at home and abroad was analyzed and the feasibility of rural public investment performance the audit pointed out. Finally, a preliminary attempt to carry out performance audit of public investment in rural areas in China.
The fourth chapter, the foreign experience of performance audit evaluation model. This chapter reviews the development situation of foreign performance audit that sprout, formation and development of three main stages, and in Canada, Britain, the United States and Australia and other four countries as an example to introduce the current situation of performance audit evaluation, finally summarizes the foreign performance audit evaluation of experience: determine the legal status of performance audit, performance audit formulated relevant laws and regulations; from the actual situation, using a variety of performance audit form and manner; establish the evaluation index system, to carry out performance audit evaluation and so on. For China's rural public investment performance audit evaluation is an important inspiration.
The fifth chapter, the construction of rural public investment performance audit evaluation system. The value orientation and the basic principles of this chapter on the basis of rural public investment performance audit evaluation, introduced the rural public investment performance audit evaluation method, and the construction of the rural public investment performance audit evaluation index system, the system includes economic indicators, efficiency indicators. The effect of the index, the fairness index, satisfaction index and other five major categories of 30 basic indicators. Finally, according to the index system put forward two sets of applications: general plan and plan.
The sixth chapter, perfecting the performance audit evaluation of rural public investment advice. This part gives suggestions from six aspects: establishing the concept of performance audit, correctly handle the relationship between the performance audit and financial audit; strengthen the audit independence, objective and fair to ensure the performance audit results; the use of modern technology to promote the performance audit, the audit information actively; to carry out performance audit pilot work, formed a set of effective performance audit procedures; the effective integration of audit resources, the formation of a high-quality public investment performance audit team; the gradual implementation of audit results announcement system, and the results of the accountability system linking and reward system.
The seventh chapter, concluding remarks, points out the conclusions of the research and the problems that need further study.

【學位授予單位】：山東農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4

【引證文獻】

相關期刊論文 前1條

1 劉勇;;農村公共投資項目績效審計的現(xiàn)狀分析及對策[J];財會研究;2011年09期

相關碩士學位論文 前3條

1 邢文龍;我國農村公共投資項目績效審計理論與實踐[D];山東農業(yè)大學;2011年

2 李明芳;農村公共投資情況與投資效果研究[D];山東農業(yè)大學;2011年

3 張茜;城鄉(xiāng)統(tǒng)籌背景下村級公共品供給機制研究[D];四川農業(yè)大學;2011年

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本文編號：1483463