本文選題：績效審計 + 審計報告　； 參考：《杭州電子科技大學(xué)》2009年碩士論文

【摘要】：起源于西方國家20世紀(jì)80年代的新公共管理運動推動了績效審計的發(fā)展;劉家義審計長上任后提出的“免疫系統(tǒng)”的審計本質(zhì)加快了我國績效審計的發(fā)展步伐;因應(yīng)金融危機,我國政府于2008年下半年出臺的巨額投資計劃加大了人們對績效審計信息的需求。面對日益增加的績效審計信息需求,政府績效審計報告準(zhǔn)則的制訂和執(zhí)行具有重大的歷史意義。 針對當(dāng)前政府績效審計報告的編制和披露的規(guī)范問題,本文以公共治理理論和“免疫系統(tǒng)論”為理論基礎(chǔ),構(gòu)建我國的政府績效審計報告準(zhǔn)則框架,提出績效審計報告質(zhì)量要素,試圖規(guī)范政府績效審計報告編制和披露行為。在回顧已有研究之后,本文首先提出:強調(diào)效率、法治、責(zé)任的公共治理理論成為政府審計的理論基礎(chǔ),免疫系統(tǒng)理論豐富了績效審計的理論基礎(chǔ);其次,借鑒民間審計提出的審計目標(biāo)期望差距理論,對當(dāng)前的審計信息供求狀況展開調(diào)查,為績效審計報告準(zhǔn)則的制定提供現(xiàn)實依據(jù);再次,從已有的國際和國外成熟國家的經(jīng)驗分析公共治理理論對審計報告準(zhǔn)則的影響,并分析我國地方政府的實踐狀況,在此基礎(chǔ)上,構(gòu)建了我國的政府績效審計報告準(zhǔn)則框架,并提出了績效審計報告質(zhì)量要素及其測評問題。 文章分為六個部分,具體內(nèi)容為: 第1章:緒論。介紹文章的研究背景,研究目的和意義,文章結(jié)構(gòu)和研究方法及創(chuàng)新。 第2章:文獻綜述。對績效審計方面的已有的研究文獻進行梳理。 第3章:本文的理論部分,闡述構(gòu)建政府績效審計報告準(zhǔn)則的理論基礎(chǔ),以公共治理理論為基礎(chǔ)的政府績效審計期望差距理論對審計報告的影響分析。立足于公共治理,承擔(dān)公共受托責(zé)任,開展績效評價,提供績效信息,是當(dāng)代政府審計的主要內(nèi)容。因此政府審計從傳統(tǒng)的財政審計模式向績效審計模式轉(zhuǎn)變成為必然。劉家義審計長提出“免疫系統(tǒng)論”的審計本質(zhì)體現(xiàn)了公共治理的理念,“免疫系統(tǒng)論”的預(yù)防、揭示和抵御審計功能同“預(yù)防而不是治療”的有預(yù)見的政府職能相一致。針對績效審計來說,免疫系統(tǒng)理論既體現(xiàn)了績效審計的特征,又反映了績效審計的內(nèi)在機理。 第4章:本文的實證檢驗部分,根據(jù)以審計目標(biāo)期望差距理論為基礎(chǔ),對政府績效審計信息供求狀況進行了問卷調(diào)查,結(jié)果顯示:1.當(dāng)前的審計信息的供求關(guān)系不平衡,公眾的信息需求與政府審計人員的信息供給之間存在較大差距;2.根據(jù)信息使用者的需要而制定政府績效審計報告準(zhǔn)則,能夠縮小信息使用者的審計期望差距;3.制定報告準(zhǔn)則應(yīng)考慮:重要性原則,報告意見的發(fā)表基于充分適當(dāng)?shù)膶徲嬜C據(jù),政府績效審計是一種合理保證等。出臺的政府績效審計報告準(zhǔn)則,能夠彌補績效審計執(zhí)業(yè)缺陷,有利于公眾正確認識績效審計;4.在擬定政府績效審計報告準(zhǔn)則的具體內(nèi)容時,要明確報告的目的,考慮審計人員提供績效審計信息的影響因素,以及審計報告重點披露的內(nèi)容。 第5章:審計報告準(zhǔn)則分析與構(gòu)建部分。針對我國的政府績效審計供需雙方的期望差距較大問題,需要以準(zhǔn)則建設(shè)為切入點來縮小差距。在比較國內(nèi)外政府績效審計準(zhǔn)則和規(guī)定的基礎(chǔ)上,與新的國家審計準(zhǔn)則(征求意見稿)相一致,構(gòu)建了體現(xiàn)公共治理理念政府績效審計報告準(zhǔn)則,同時對政府績效審計報告的質(zhì)量特征進行分析,認為績效審計報告質(zhì)量測評仍然以信息使用者的合理期望為標(biāo)準(zhǔn),提出我國的績效審計報告質(zhì)量要素為:準(zhǔn)確性、客觀性、完整性、有說服力、明晰性、簡明性、及時性。 第6章:結(jié)論、建議及研究展望。 本文的創(chuàng)新之處在于: 第一,文章基于公共治理理念對構(gòu)建政府績效審計報告準(zhǔn)則進行研究。筆者認為:強調(diào)效率、法治、責(zé)任的公共治理理論成為政府審計的理論基礎(chǔ)。劉家義審計長提出“免疫系統(tǒng)論”的審計本質(zhì)體現(xiàn)了公共治理的理念,豐富了績效審計的理論基礎(chǔ)。 第二,在構(gòu)建政府績效報告具體準(zhǔn)則時,對當(dāng)前開展政府績效審計的信息供求期望差距進行問卷調(diào)查和實證檢驗,相關(guān)的調(diào)查顯示我國的政府績效審計供需雙方的期望差距較大,需要以準(zhǔn)則建設(shè)為切入點來縮小差距。 第三,在構(gòu)建政府績效報告準(zhǔn)則時,提出了要重視績效審計報告的質(zhì)量,適時出臺績效審計報告的質(zhì)量要素標(biāo)準(zhǔn),仍然要以縮小信息使用者的合理期望為目標(biāo)。借鑒國外的績效審計報告質(zhì)量要素,提出我國的績效審計報告質(zhì)量要素為:準(zhǔn)確性、客觀性、完整性、有說服力、明晰性、簡明性、及時性。
[Abstract]:The new public management movement originated in the western countries in 1980s has promoted the development of performance audit; the audit essence of "immune system" proposed by the auditor general Liu Jiayi accelerated the pace of the development of the performance audit of our country; the huge investment plan issued by our government in the second half of 2008 has increased the people's interest due to the financial crisis. In the face of the increasing demand for information in performance auditing, the formulation and implementation of government performance audit reporting standards is of great historic significance.
Based on the theory of public governance and the "immune system theory" as the theoretical basis, the framework of government performance audit reporting standards in China is built on the basis of the theory of public governance and the theory of "immune system", and the quality factors of performance audit report are put forward to standardize the compilation and disclosure of performance audit reports of government. After the study, this paper first proposes that the theory of public governance which emphasizes efficiency, rule of law and responsibility becomes the theoretical basis of government audit. Immune system theory enriches the theoretical basis of performance audit. Secondly, it draws on the theory of audit goal expectation gap proposed by civil audit, and conducts an investigation on the situation of the supply and demand of the pre audit information for performance audit. The formulation of the reporting standards provides a realistic basis. Thirdly, from the experience of the existing international and foreign mature countries, this paper analyzes the influence of the public governance theory on the audit reporting standards, and analyzes the practical situation of the local government in our country. On this basis, the framework of the government performance audit reporting standards is constructed and the performance audit reporting quality is put forward. Quantity factor and its evaluation problem.
The article is divided into six parts, which are as follows:
The first chapter: introduction, introduces the research background, purpose and significance, structure, research methods and innovation of the article.
The second chapter: literature review.
The third chapter: the theoretical part of this paper expounds the theoretical basis for the construction of the government performance audit report standards, the analysis of the influence of the government performance audit expectation gap theory based on the public governance theory, based on public governance, undertaking the public accountability, carrying out performance evaluation and providing performance information, is the contemporary government audit Therefore, it is necessary for government audit to change from the traditional financial audit mode to the performance audit model. The audit essence of "immune system theory" by Liu Jiayi auditors embodies the concept of public governance, the prevention of "immune system theory", and the foreseeable administration of "prevention but not treatment". In view of performance audit, immune system theory not only embodies the characteristics of performance audit, but also reflects the intrinsic mechanism of performance audit.
The fourth chapter: the empirical test part of this paper, based on the theory of the expectation gap of audit target, conducted a questionnaire survey on the state of government performance audit information supply and demand. The results show that the supply and demand of the current audit information is unbalanced, there is a big gap between the public information demand and the information supply of the government auditors; 2. The standards of government performance audit report can be formulated by information users, which can reduce the gap between information users' audit expectations; 3. the formulation of reporting standards should be taken into consideration: the principle of importance, the publication of the report opinion on the basis of adequate and appropriate audit evidence, the government performance audit as a kind of rational assurance, and so on. It can make up for the defects of performance audit, and help the public to understand the performance audit correctly; 4. when formulating the specific content of the government performance audit report, we should make clear the purpose of the report, consider the factors that influence the audit staff to provide the performance audit information, and the content of the audit report.
The fifth chapter: the analysis and construction of the audit reporting standards. In view of the large gap between the two and the two sides of the government performance audit in China, we need to reduce the gap with the construction of standards. On the basis of comparing the government performance auditing standards and regulations both at home and abroad, it is consistent with the new national audit standards (Soliciting Opinions). The quality characteristics of government performance audit report are analyzed and the quality characteristics of government performance audit report are analyzed. The quality evaluation of performance audit report is still based on the reasonable expectations of the users. The quality factors of performance audit report in China are: accuracy, objectivity, integrity, persuasiveness and clarity. Sex, simplicity, and timeliness.
The sixth chapter: conclusions, suggestions and research prospects.
The innovation of this article lies in:
First, the article is based on the concept of public governance to study the construction of the government performance audit reporting standards. The author thinks that the theory of public governance which emphasizes efficiency, rule of law and responsibility is the theoretical basis of government audit. Theoretical basis.
Second, in the construction of the specific guidelines for government performance reporting, a questionnaire survey and empirical test are carried out on the gap between the supply and demand expectation of the government performance audit. The related investigation shows that the gap between the two sides of the government performance audit is large and the gap between the two sides should be reduced.
Third, in the construction of the government performance reporting standards, it is proposed to attach importance to the quality of performance audit reports, to introduce the quality criteria of performance audit reports in a timely manner, to reduce the reasonable expectations of the users of information, and to draw on the quality factors of the performance audit reports abroad for reference. Accuracy, objectivity, integrity, persuasiveness, clarity, conciseness and timeliness.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4

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本文編號：1987803