本文選題：績(jī)效審計(jì)　切入點(diǎn)：“金磚四國(guó)”　出處：《河南大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：自2001年美國(guó)經(jīng)濟(jì)學(xué)家吉姆·奧尼爾首次提出“金磚四國(guó)”一詞后,巴西、俄羅斯、印度和中國(guó)這四個(gè)被認(rèn)為是世界上經(jīng)濟(jì)發(fā)展的具有美好前景的國(guó)家就一直備受關(guān)注。從經(jīng)濟(jì)指標(biāo)到民生狀況,這四個(gè)國(guó)家一直都在大家的注目下。近年來(lái),“金磚四國(guó)”的相互合作和交流發(fā)生頻繁,學(xué)術(shù)界對(duì)“金磚四國(guó)”的研究也日益增多。 目前,我國(guó)處在經(jīng)濟(jì)轉(zhuǎn)型的關(guān)鍵時(shí)期,經(jīng)濟(jì)體制的改革要伴隨著相應(yīng)的其他方面的跟進(jìn),其中審計(jì)體制的改革也是很重要的。在這個(gè)時(shí)期,我國(guó)要注重發(fā)展的經(jīng)濟(jì)性、效率性和效果性,相應(yīng)的績(jī)效審計(jì)也就被提上日程。審計(jì)署2003-2007,2006-2010,2008-2012年的審計(jì)工作發(fā)展規(guī)劃都提出了對(duì)落實(shí)績(jī)效審計(jì)的要求。尤其是2008-2012年的審計(jì)工作發(fā)展規(guī)劃要求到2012年,每年的所有審計(jì)項(xiàng)目都要進(jìn)行績(jī)效審計(jì)。但是到目前為止,落實(shí)情況似乎并不符合人們的預(yù)期。 為了幫助我國(guó)進(jìn)一步落實(shí)績(jī)效審計(jì)制度,促進(jìn)經(jīng)濟(jì)體制的改革,借鑒一下別國(guó)的經(jīng)驗(yàn)是必要的。在“金磚四國(guó)”中,巴西和印度的審計(jì)體制相對(duì)比比較完善,在績(jī)效審計(jì)制度的制定和實(shí)施上都很完善,有系統(tǒng)的績(jī)效審計(jì)制度。其中印度的績(jī)效審計(jì)發(fā)展時(shí)間最長(zhǎng),是在印度自身經(jīng)濟(jì)的發(fā)展過(guò)程中不斷的改進(jìn)和發(fā)展完善起來(lái)的,目前印度的正在落實(shí)新型績(jī)效審計(jì)。巴西的績(jī)效審計(jì)主要是和國(guó)際接軌度較高,在制定中主要參考了國(guó)際績(jī)效審計(jì)準(zhǔn)則,融入本國(guó)的審計(jì)實(shí)踐中。俄羅斯的績(jī)效審計(jì)也處在摸索的階段,它實(shí)施績(jī)效審計(jì)的方式主要是樹(shù)立標(biāo)桿項(xiàng)目,來(lái)指導(dǎo)績(jī)效審計(jì)工作。 本文細(xì)致深入的分析“金磚四國(guó)”的績(jī)效審計(jì)制度,結(jié)合我國(guó)的國(guó)情進(jìn)行揚(yáng)棄,在此基礎(chǔ)上,從制度層面和技術(shù)層面兩方面提出推進(jìn)我國(guó)績(jī)效審計(jì)改革的建議,制度層面(1)加快財(cái)政、行政體制改革,為落實(shí)績(jī)效審計(jì)奠定基礎(chǔ),(2)加快政府審計(jì)體制改革,增強(qiáng)審計(jì)機(jī)關(guān)的獨(dú)立性;技術(shù)層面(1)結(jié)合我國(guó)國(guó)情豐富績(jī)效審計(jì)的內(nèi)涵,(2)促進(jìn)績(jī)效審計(jì)指南的出臺(tái),走出合規(guī)性審計(jì)的誤區(qū),(3)績(jī)效審計(jì)的選題要注重民生和政府治理,(4)注重發(fā)揮績(jī)效審計(jì)的同時(shí)審計(jì)作用。
[Abstract]:Since 2001, when Jim O'Neill, an American economist, first coined the term "BRIC," Brazil, Russia, India and China, the four countries that are considered to be bright prospects for economic development in the world, have been the focus of attention, from economic indicators to people's livelihood. The four countries have always been under the spotlight. In recent years, the "BRICs" cooperation and exchanges have occurred frequently, and the academic research on the "BRICs" has been increasing day by day. At present, our country is in a critical period of economic transformation, and the reform of the economic system should be accompanied by the corresponding follow-up from other aspects, among which the reform of the audit system is also very important. In this period, our country should pay attention to the economy of development. With efficiency and effectiveness, the corresponding performance audit has been put on the agenda. The audit development plan of the Audit Office from 2003-2007 to 2006-2010and 2008-2012 all put forward the requirements for the implementation of performance audit. In particular, the requirements of the audit development plan for 2008-2012 are up to 2012. Performance audits are required for all audit projects each year. But so far, implementation does not seem to meet expectations. In order to help our country further implement the performance audit system and promote the reform of the economic system, it is necessary to learn from the experience of other countries. In the "BRIC" countries, the auditing systems of Brazil and India are relatively perfect compared with each other. The formulation and implementation of the performance audit system is very perfect, and there is a systematic performance audit system. Among them, the performance audit in India has the longest development time, and has been continuously improved and improved in the process of the development of India's own economy. At present, India is implementing a new type of performance audit. Brazil's performance audit is mainly in line with the international standards. The performance audit in Russia is also in the stage of groping. The main way to implement the performance audit is to set up a benchmark project to guide the performance audit work. This paper analyzes the performance audit system of "BRICs", combines the situation of our country, and puts forward some suggestions to promote the performance audit reform from the system level and the technical level. (1) speeding up the reform of the financial and administrative system, laying a foundation for the implementation of the performance audit, speeding up the reform of the government audit system, and strengthening the independence of the audit institutions; Technical level 1) to promote the issuance of performance audit guidelines in combination with the rich connotation of performance audit in China. Out of the misunderstanding of compliance audit 3) the topic of performance audit should pay attention to people's livelihood and government governance. 4) pay attention to the role of performance audit at the same time.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.4

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