本文選題：教育部直屬高校　切入點：績效審計　出處：《東北林業(yè)大學》2011年碩士論文　論文類型：學位論文

【摘要】：績效審計是伴隨著經(jīng)濟社會發(fā)展而逐步形成的一種新型審計,是現(xiàn)代審計的重要組成部分,它與財務審計共同構成了目的更高,內(nèi)容更廣泛的現(xiàn)代審計體系。目前,西方許多國家的績效審計已經(jīng)占到審計資源的50%以上,而美國更是高達90%以上,涵蓋了包括國防、教育、農(nóng)業(yè)、環(huán)境和交通、衛(wèi)生和社會保障、稅收等社會各個領域。隨著我國市場經(jīng)濟體制的不斷完善和健全,經(jīng)濟發(fā)展和政府職能轉(zhuǎn)變,人民民主意識的提高,財政資金使用的經(jīng)濟性、效率和效果性越來越受到政府和社會公眾關注。政府和社會公眾要求審計部門不僅對公共部門經(jīng)濟活動的合規(guī)性進行嚴格監(jiān)督,而且要對公共部門經(jīng)濟活動的合理性,財政資金使用的有效性和經(jīng)濟性實施監(jiān)督,促進公共部門樹立績效意識,提高部門運行效率。 審計署1991年明確提出了要開展績效審計,在《2003年至2007年審計工作發(fā)展規(guī)劃》、《2006至2010年審計工作發(fā)展規(guī)劃》、《2008年至2012年審計工作發(fā)展規(guī)劃》制定了績效審計工作規(guī)劃,指明了績效審計未來發(fā)展和研究的方向。高等教育支出是國家財政支出的重要組成部分。1999年第三次全國教育工作會議做出了加快發(fā)展高等教育的決定后,高等教育走上了高速發(fā)展的快車道。政府對高等教育的投資逐年加大,高校辦學規(guī)模不斷擴大,經(jīng)費來源渠道不斷拓寬,經(jīng)費支出越來越多樣化,經(jīng)濟活動日益復雜,高校管理從追求單一的社會效益轉(zhuǎn)向既講社會效益又要顧及經(jīng)濟效益上來。審計作為高等教育受托責任系統(tǒng)中的重要控制機制,必須適應高等教育的快速發(fā)展,逐步將審計重點由傳統(tǒng)的財務審計向績效審計過渡,才能實現(xiàn)“為防范學校經(jīng)濟風險服務,為提高教育資金使用效益服務,為解決教育改革和發(fā)展中出現(xiàn)的突出矛盾服務”的目標。 教育部直屬高校是根據(jù)“一部一所”的原則從全國高校中的選取的代表,具有很強的代表性。本文以教育部直屬高校為范本,以其相關數(shù)據(jù)為基礎材料對我國的高等學�？冃徲嬤M行研究。首先對績效審計和高�？冃徲嫷膰鴥�(nèi)外研究現(xiàn)狀進行了分析和綜述,總結(jié)了本文選題的背景和研究的目的及意義,對高�？冃徲嫷睦碚摶A即公共受托經(jīng)濟責任理論、新公共管理理論和信息不對稱理論進行了闡述；接著本文以美國、澳大利亞和英國為例介紹了部分西方國家在高�？冃徲嫷膶嵺`情況,總結(jié)了對我國高�？冃徲嬁梢越梃b的經(jīng)驗；對我國高�？冃徲嫭F(xiàn)實發(fā)展狀況進行了實證分析,剖析了我國高校實施績效審計的制約因素和我國教育部直屬高�？冃徲嫎藴蚀_立的原則,并據(jù)此為依據(jù)建立相應的績效評估指標體系,同時闡述了績效審計的基本方法,提出保證我國高等學�？冃徲嬳樌_展的保障措施。
[Abstract]:Performance audit is a new auditing with the economic and social development gradually formed, is an important part of modern audit and financial audit, it constitutes the objective to higher, more extensive modern audit system. At present, the performance audit of many western countries have accounted for more than 50% of the United States and audit resources, more is as high as 90%, covers including defense, education, agriculture, environment and transportation, health and social security, tax and other areas. As China's market economic system continuously improved and perfect, economic development and transformation of government functions, the people's democratic awareness, the economic efficiency of the use of fiscal funds. And the effect is more and more paid attention to the government and the public. The government and the public require not only the compliance audit department of public sector economic activities to carry out strict supervision, but also to the public sector The rationality of economic activities, the effectiveness and economy of the use of financial funds are supervised to promote the public sector to establish a sense of performance and improve the efficiency of the operation of the Department.
The Audit Commission in 1991 clearly put forward to carry out performance audit, in the planning and development of > <2003 to 2007 audit work, planning and development of <2006 to 2010 audit > >, development to 2012 audit <2008 developed the performance audit work plan, pointed out the performance audit in the future direction of research and development expenditure in higher education is an important component. Part of.1999 national fiscal expenditure in the third National Conference on education has made the decision to accelerate the development of higher education, higher education embarked on a rapid development. The government investment in higher education is increasing year by year, higher education scale expands unceasingly, continue to broaden the sources of funding, spending more and more diversified, increasing economic activities complex management of colleges and universities from the pursuit of the social benefits to both social benefits and economic benefits. As audit of Higher Education An important control mechanism of responsibility system, must adapt to the rapid development of higher education, the focus of the audit will gradually from the traditional financial audit to the performance audit of the transition, in order to achieve "economic risk prevention services school, in order to improve the efficiency in the use of education funds and service, in order to solve the contradiction of service in education reform and development goals.
Colleges and universities directly under the Ministry of education is based on "part of a" principle selected from all the universities, has a strong representation. This paper takes universities directly under the Ministry of education as a model, the relevant data for performance audit in university based materials for our research. Firstly, the performance audit and performance in Colleges and universities the audit of the research status at home and abroad were reviewed and analyzed, summarized the purpose and significance of this research background and the theoretical basis of the performance audit of public accountability theory, expounds the new public management theory and information asymmetry theory; then based on the United States, Australia and Britain as an example to introduce the part the western countries in the practice of performance audit in Colleges and universities, summed up the reference of the university performance audit in our country experience of colleges and universities in China; the real development status of performance audit The empirical analysis, analyzes the restricting factors in the implementation of performance audit in our country colleges and universities directly under the Ministry of education of China performance auditing principles and accordingly based on the corresponding performance evaluation index system, and expounds the basic methods of performance audit, put forward measures to assure our higher school performance audit carried out smoothly.

【學位授予單位】：東北林業(yè)大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 祁源;構建高�？冃徲嬙u價體系的實證研究[D];遼寧師范大學;2012年

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本文編號：1612012