本文選題：績(jī)效審計(jì)　切入點(diǎn)：問(wèn)題　出處：《復(fù)旦大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：20世紀(jì)40年代以來(lái),隨著社會(huì)經(jīng)濟(jì)的發(fā)展,在西方發(fā)達(dá)國(guó)家,政府績(jī)效審計(jì)應(yīng)運(yùn)而生。自此,西方發(fā)達(dá)國(guó)家的政府審計(jì)先后進(jìn)入了績(jī)效審計(jì)與傳統(tǒng)的財(cái)務(wù)審計(jì)并重的發(fā)展階段,并且審計(jì)工作的重心逐漸向績(jī)效審計(jì)傾斜。目前,績(jī)效審計(jì)已經(jīng)成為許多國(guó)家政府審計(jì)的主要內(nèi)容,美國(guó)、英國(guó)、澳大利亞等國(guó)家還建立起專門(mén)的績(jī)效審計(jì)制度。 在中國(guó),隨著中國(guó)政治經(jīng)濟(jì)體制改革的不斷深化,政府績(jī)效審計(jì)已成為中國(guó)政府審計(jì)的發(fā)展方向,積極開(kāi)展政府績(jī)效審計(jì)是中國(guó)審計(jì)融入世界審計(jì)主流、與世界審計(jì)接軌的必然要求,也是中國(guó)經(jīng)濟(jì)社會(huì)發(fā)展的階段性需求和審計(jì)自身發(fā)展的規(guī)律的必然要求。中國(guó)政府審計(jì)工作也正處在從傳統(tǒng)審計(jì)向現(xiàn)代審計(jì)轉(zhuǎn)型的重要時(shí)期,2003年審計(jì)署發(fā)布《審計(jì)署2003-2007年審計(jì)工作發(fā)展規(guī)劃》明確提出要積極嘗試開(kāi)展效益審計(jì),并把效益審計(jì)作為未來(lái)幾年的三大任務(wù)之一。2006年審計(jì)署發(fā)布《審計(jì)署2006-2010年審計(jì)工作發(fā)展規(guī)劃》明確提出要堅(jiān)持財(cái)政財(cái)務(wù)收支的真實(shí)合法審計(jì)與效益審計(jì)并重,每年投入效益審計(jì)的力量占整個(gè)審計(jì)力量的一半左右,全面推進(jìn)效益審計(jì),到2010年初步建立起適合中國(guó)國(guó)情的效益審計(jì)方法體系。2008年,審計(jì)署發(fā)布《審計(jì)署2008-2012年審計(jì)工作規(guī)劃》,提出全面推進(jìn)績(jī)效審計(jì),到2012年,每年所有的審計(jì)項(xiàng)目都開(kāi)展績(jī)效審計(jì)。中國(guó)政府績(jī)效審計(jì)的現(xiàn)狀如何,存在哪些需要改進(jìn)的問(wèn)題,與西方發(fā)達(dá)國(guó)家相比差距有哪些,如何促進(jìn)中國(guó)政府績(jī)效審計(jì)又好又快發(fā)展,這些都是值得研究的問(wèn)題。因此,研究中國(guó)政府績(jī)效審計(jì)具有重要的理論和現(xiàn)實(shí)意義。 本文采取這樣一種思路：通過(guò)對(duì)績(jī)效審計(jì)一般理論的闡述,明確績(jī)效審計(jì)的涵義、內(nèi)容。在分析深圳市和溫州市政府績(jī)效審計(jì)現(xiàn)狀、存在問(wèn)題及成因的基礎(chǔ)上,借鑒國(guó)外政府績(jī)效審計(jì)發(fā)展比較成熟的美國(guó)、英國(guó)、澳大利亞的先進(jìn)經(jīng)驗(yàn),提出加快中國(guó)政府績(jī)效審計(jì)發(fā)展的對(duì)策。 本文共分六個(gè)部分。第一部分為導(dǎo)論,提出問(wèn)題并說(shuō)明研究的目的、意義、績(jī)效審計(jì)基本概念及國(guó)內(nèi)外研究文獻(xiàn),同時(shí)介紹本文所使用的幾個(gè)研究方法。第二部分對(duì)政府績(jī)效審計(jì)問(wèn)題的理論進(jìn)行分析。第三部分主要對(duì)深圳市和溫州市政府績(jī)效審計(jì)的現(xiàn)狀、存在問(wèn)題及成因進(jìn)行分析。第四部分主要介紹美國(guó)、英國(guó)、澳大利亞三個(gè)政府績(jī)效審計(jì)發(fā)展比較成熟國(guó)家的政府績(jī)效審計(jì)情況,在中外政府績(jī)效審計(jì)的比較分析的基礎(chǔ)上,找出國(guó)外政府績(jī)效審計(jì)的先進(jìn)經(jīng)驗(yàn)及對(duì)中國(guó)的啟示。第五部分提出促進(jìn)中國(guó)政府績(jī)效審計(jì)發(fā)展的對(duì)策建議：建立健全政府績(jī)效審計(jì)的法律法規(guī)體系；進(jìn)行審計(jì)體制的改革；構(gòu)建各層面的政府績(jī)效審計(jì)指標(biāo)體系；抓好政府績(jī)效審計(jì)的質(zhì)量控制；實(shí)施多元化的政府績(jī)效審計(jì)組織方式及制定和實(shí)施中國(guó)政府績(jī)效審計(jì)人才戰(zhàn)略。第六部分為結(jié)束語(yǔ)。
[Abstract]:Since 1940s, with the development of social economy, the government performance audit has come into being in the western developed countries. Since then, the government audit in the western developed countries has entered the development stage of paying equal attention to the performance audit and the traditional financial audit. At present, performance audit has become the main content of government audit in many countries. The United States, Britain, Australia and other countries have also established a special performance audit system. In China, with the deepening of China's political and economic system reform, government performance audit has become the development direction of Chinese government audit. The inevitable requirement of integrating with the world audit, It is also an inevitable requirement of the stage demand of China's economic and social development and the law of the development of audit itself. The audit work of Chinese government is also in the important period of transition from traditional audit to modern audit. In 2003, the Audit Office issued "Audit" The Program for the Development of Audit work in 2003-2007 clearly states that we should actively try to carry out the benefit audit. In 2006, the Audit Office issued the Development Plan of Audit Office's Audit work for 2006-2010, and clearly put forward that we should pay equal attention to the true and legal audit of financial revenue and expenditure as well as the benefit audit. Every year, the strength of benefit audit accounts for about half of the total audit strength. We will promote the efficiency audit in an all-round way, and by 2010, we will initially establish a system of efficiency audit methods suitable for China's national conditions. In 2008, The Audit Commission issued the Audit Office's Audit work Plan for 2008-2012, proposing to comprehensively promote performance auditing. By 2012, all audit projects will carry out performance audits every year. What is the current situation of the performance audit of the Chinese government and what problems need to be improved? Compared with the western developed countries, how to promote the development of Chinese government performance audit is worth studying. Therefore, the study of Chinese government performance audit has important theoretical and practical significance. This article adopts this kind of train of thought: through to the performance audit general theory elaboration, the clear performance audit meaning, the content, in the analysis Shenzhen and Wenzhou municipal government performance audit present situation, the existence question and the cause of formation foundation, Based on the advanced experience of the United States, Britain and Australia, the author puts forward some countermeasures to accelerate the development of Chinese government performance audit. This paper is divided into six parts. The first part is the introduction, which puts forward the questions and explains the purpose and significance of the research, the basic concept of performance audit and the domestic and foreign research literature. At the same time, it introduces several research methods used in this paper. The second part analyzes the theory of government performance audit. The third part mainly introduces the current situation of Shenzhen and Wenzhou municipal government performance audit. Part 4th mainly introduces the development of government performance audit in three mature countries, the United States, Britain and Australia, on the basis of comparative analysis of Chinese and foreign government performance audit. Find out the advanced experience of foreign government performance audit and its enlightenment to China. Part 5th puts forward the countermeasures and suggestions to promote the development of Chinese government performance audit: establishing and perfecting the laws and regulations system of government performance audit, carrying on the reform of audit system; To construct the index system of government performance audit at all levels; to grasp the quality control of government performance audit; to implement diversified organizational methods of government performance audit and to formulate and implement Chinese government performance audit talent strategy. Part 6th is the conclusion.
【學(xué)位授予單位】：復(fù)旦大學(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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本文編號(hào)：1600398