【摘要】： 隨著納稅人對(duì)公共部門使用公共資金及其效果的日益關(guān)注,世界各國(guó)均不同程度地對(duì)這一資金使用的社會(huì)性和經(jīng)濟(jì)性實(shí)施了審計(jì)監(jiān)督。然而由于各國(guó)確立的指標(biāo)、標(biāo)準(zhǔn)不一,公共部門績(jī)效審計(jì)涉及的涵義、范圍及方法也各不相同。本文試圖參考國(guó)外的一些做法,結(jié)合我國(guó)對(duì)公共部門財(cái)政財(cái)務(wù)收支審計(jì)已有的基礎(chǔ),對(duì)我國(guó)公共部門績(jī)效審計(jì)指標(biāo)體系建立及評(píng)價(jià)標(biāo)準(zhǔn)設(shè)置進(jìn)行探討,以期對(duì)拓寬績(jī)效審計(jì)工作新的領(lǐng)域有所裨益。 第一部分:西方公共部門績(jī)效審計(jì)指標(biāo)體系的構(gòu)建。著重介紹公共部門績(jī)效審計(jì)的含義,公共部門績(jī)效審計(jì)與公共管理特別是新公共管理運(yùn)動(dòng)有著密切的聯(lián)系以及西方主要國(guó)家的公共部門績(jī)效審計(jì)指標(biāo)體系的構(gòu)建。 第二部分:我國(guó)公共部門績(jī)效審計(jì)的現(xiàn)狀及問題。分析我國(guó)公共部門績(jī)效審計(jì)的現(xiàn)狀,提出我國(guó)目前開展公共部門績(jī)效審計(jì)最直接的難題來(lái)自于評(píng)價(jià)指標(biāo)和評(píng)價(jià)標(biāo)準(zhǔn)缺失。 第三部分:我國(guó)公共部門績(jī)效審計(jì)指標(biāo)設(shè)置的適應(yīng)性。論述公共部門績(jī)效審計(jì)的基本對(duì)象、主要內(nèi)容和標(biāo)設(shè)置的原則。 第四部分:公共部門績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系的框架。闡述共性指標(biāo)的構(gòu)建,并以五個(gè)主要公共部門為例構(gòu)建個(gè)性指標(biāo)體系。 第五部分:公共部門績(jī)效審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)的建立。提出公共部門績(jī)效審計(jì)指標(biāo)分別應(yīng)該在達(dá)到什么樣的水平,解決了要求被評(píng)估者做得“怎樣”的問題。第六部分:有待進(jìn)一步研究的三個(gè)問題。提出公共部門績(jī)效審計(jì)需要關(guān)注的三個(gè)問題。 公共部門績(jī)效審計(jì)作為一種獨(dú)立的審計(jì)類型提出,其審計(jì)報(bào)告應(yīng)有自己鮮明的特點(diǎn),但本文基于國(guó)家審計(jì)的角度闡述有關(guān)觀點(diǎn),因此對(duì)《審計(jì)法》等法規(guī)已有明確規(guī)范的審計(jì)報(bào)告問題,限于篇幅文中并未進(jìn)行探討,這的確是一個(gè)不小的遺憾。
[Abstract]:As taxpayers pay more and more attention to the use of public funds in the public sector and their effects, various countries in the world have carried out audit supervision on the sociality and economy of the use of the funds to varying degrees. However, the standards of public sector performance auditing vary from country to country. This article attempts to refer to some foreign practices, combined with the existing basis of our country's audit of public sector financial revenue and expenditure, and discusses the establishment of the index system of public sector performance audit and the setting of evaluation standards in our country. In order to broaden the performance audit work of new areas of benefit. The first part: the construction of western public sector performance audit index system. This paper mainly introduces the meaning of public sector performance audit, the close relationship between public sector performance audit and public management, especially the movement of new public management, and the construction of public sector performance audit index system in major western countries. The second part: the present situation and problems of public sector performance audit in China. This paper analyzes the present situation of public sector performance audit in China, and points out that the most direct problem of public sector performance audit in China comes from the lack of evaluation index and evaluation standard. The third part: the adaptability of performance auditing index setting in public sector in China. This paper discusses the basic object, main content and principle of standard setting of public sector performance audit. The fourth part: the framework of public sector performance audit evaluation index system. This paper expounds the construction of common index, and takes five main public departments as an example to construct individual index system. The fifth part: the establishment of public sector performance audit evaluation standard. This paper puts forward the performance audit index of public sector which should reach what level, which solves the problem of how to ask the evaluated person to do it. The sixth part: three problems to be further studied. This paper puts forward three problems that should be paid attention to in the performance audit of public sector. As an independent type of audit, the public sector performance audit should have its own distinct characteristics. Therefore, it is a great pity that the audit report, which has been clearly regulated in the auditing Law and other regulations, has not been discussed in the paper.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

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本文編號(hào)：2228279