本文選題：政府審計(jì) + 績(jī)效審計(jì)��； 參考：《山西財(cái)經(jīng)大學(xué)》2009年碩士論文

【摘要】： 績(jī)效審計(jì)是政府審計(jì)工作的發(fā)展方向,是現(xiàn)代審計(jì)的主流。我國(guó)的政府績(jī)效審計(jì)經(jīng)過(guò)20年的發(fā)展取得了很大成績(jī),但目前仍然處于初級(jí)階段,發(fā)展比較緩慢。本文首先闡述了政府績(jī)效審計(jì)的內(nèi)涵、特征,介紹了國(guó)內(nèi)外績(jī)效審計(jì)的發(fā)展歷程。在此基礎(chǔ)上,分析了我國(guó)政府績(jī)效審計(jì)發(fā)展緩慢的內(nèi)部原因和外部原因;然后針對(duì)現(xiàn)狀,重點(diǎn)探討了加快我國(guó)政府績(jī)效審計(jì)發(fā)展的外部和內(nèi)部對(duì)策。 外部對(duì)策:1.提高政府內(nèi)部管理效率。首先深化機(jī)構(gòu)改革,提高行政效率,其次推進(jìn)政府人力資源管理,加強(qiáng)對(duì)公務(wù)員的管理,最后推進(jìn)政府績(jī)效管理,建立績(jī)效評(píng)估指標(biāo)體系,實(shí)現(xiàn)政府績(jī)效評(píng)估制度化、法制化。2.深化政府績(jī)效審計(jì)體制改革,提高績(jī)效審計(jì)的獨(dú)立性。提出以下三種改革設(shè)想:成立審計(jì)院或中央審計(jì)委員會(huì);實(shí)行“資源重組改良觀(guān)”;實(shí)行審計(jì)體制“雙軌制”。3.建立健全財(cái)政預(yù)算體系。主要從以下三個(gè)方面來(lái)考慮:改革我國(guó)現(xiàn)行預(yù)算會(huì)計(jì)規(guī)范體系;完善預(yù)算監(jiān)督體制;積極推動(dòng)國(guó)家財(cái)政預(yù)算管理體制改革。 內(nèi)部對(duì)策:1.促進(jìn)我國(guó)政府績(jī)效審計(jì)法制化、規(guī)范化。加強(qiáng)法規(guī)建設(shè),完善立法體系,嚴(yán)格執(zhí)法力度。2.建立政府績(jī)效評(píng)價(jià)標(biāo)準(zhǔn)體系,提高財(cái)政支出績(jī)效。要分層次、分行業(yè)建立評(píng)價(jià)標(biāo)準(zhǔn),還要遵守定量與定性的統(tǒng)一、從我國(guó)國(guó)情出發(fā)的原則。3.轉(zhuǎn)變審計(jì)觀(guān)念,首先加強(qiáng)審計(jì)宣傳,樹(shù)立績(jī)效審計(jì)觀(guān)念,其次創(chuàng)新審計(jì)技術(shù)和審計(jì)方法,提高績(jī)效審計(jì)效率,再次從事后審計(jì)為主向事前、事中審計(jì)為主轉(zhuǎn)變。4.改革審計(jì)機(jī)關(guān)內(nèi)部組織體制,各級(jí)審計(jì)機(jī)關(guān)應(yīng)當(dāng)在政府主要部門(mén)派駐審計(jì)機(jī)構(gòu),派駐機(jī)構(gòu)完全由審計(jì)機(jī)關(guān)單獨(dú)領(lǐng)導(dǎo),不受駐在部門(mén)的領(lǐng)導(dǎo)。5.加強(qiáng)審計(jì)隊(duì)伍建設(shè),優(yōu)化隊(duì)伍建設(shè)、加大審計(jì)人員培訓(xùn)力度、提高審計(jì)人員的技能。
[Abstract]:Performance audit is the development direction of government audit and the mainstream of modern audit. After 20 years of development, the government performance audit of our country has made great achievements, but it is still in the primary stage and the development is relatively slow. Firstly, this paper expounds the connotation and characteristics of government performance audit, and introduces the development course of performance audit at home and abroad. On this basis, this paper analyzes the internal and external causes of the slow development of the government performance audit in China, and then discusses the external and internal countermeasures to accelerate the development of the government performance audit in view of the present situation. External countermeasures: 1. Improve the efficiency of internal government management. First, deepen the reform of the organization, improve the administrative efficiency, secondly, promote the government human resources management, strengthen the management of the civil servants, finally, promote the government performance management, establish the performance evaluation index system, realize the institutionalization of the government performance evaluation, legalization. 2. Deepen the reform of government performance audit system and improve the independence of performance audit. Three kinds of reform ideas are put forward as follows: to set up audit institute or central audit committee; to carry out "view of resource reorganization and improvement"; and to implement "double track system" of audit system. Establish and improve the budget system. It is mainly considered from the following three aspects: reforming the current budgetary accounting standard system of our country; perfecting the budget supervision system; and actively promoting the reform of the national financial budget management system. Internal countermeasure: 1. To promote the legalization and standardization of government performance audit. Strengthen the construction of laws and regulations, perfect the legislative system, and strictly enforce the law. Establish the standard system of government performance evaluation, improve the performance of financial expenditure. Should be divided into levels, the establishment of evaluation standards by industry, but also to abide by the unity of quantitative and qualitative, starting from the national conditions of our country's principle. 3. To change the audit concept, first of all, we should strengthen the audit propaganda, set up the performance audit concept, secondly, innovate the audit technology and audit method, improve the efficiency of the performance audit, and change from the post audit to the prior audit again. To reform the internal organizational structure of audit institutions, audit institutions at all levels should be stationed in major government departments under the sole leadership of audit institutions, and not under the leadership of the departments stationed in them. Strengthen the construction of the audit team, optimize the construction of the team, increase the training of auditors, improve the skills of auditors.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類(lèi)號(hào)】：F239.4

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