【摘要】：公共機(jī)構(gòu)是處理社會公共事務(wù)的組織,它受公眾的委托對公共資源進(jìn)行經(jīng)營管理,承擔(dān)公共受托經(jīng)濟(jì)責(zé)任。公共受托經(jīng)濟(jì)責(zé)任分為受托管理責(zé)任和受托財(cái)務(wù)責(zé)任,前者是按照經(jīng)濟(jì)性、效率性和效果性的要求使用和管理這些資源的責(zé)任,后者是匯報對公共資源的管理情況的責(zé)任。審計(jì)是審查、評價受托經(jīng)濟(jì)責(zé)任的履行情況,從而確認(rèn)、解除受托責(zé)任的活動。公共機(jī)構(gòu)績效審計(jì)就是審查和評價被審計(jì)單位受托管理責(zé)任履行情況的審計(jì),它的目的是改善公共受托責(zé)任,促進(jìn)被審計(jì)單位改善資源管理,更高效地履行職責(zé)。公共機(jī)構(gòu)績效審計(jì)評價標(biāo)準(zhǔn)是衡量被審計(jì)事實(shí)、鑒定資金使用的效率、效果的標(biāo)準(zhǔn),是審計(jì)人員分析、評價并出具審計(jì)意見的依據(jù),并對審計(jì)質(zhì)量保證和審計(jì)風(fēng)險控制有重要作用。本文通過比較系統(tǒng)的理論研究,在了解西方發(fā)達(dá)國家績效審計(jì)標(biāo)準(zhǔn)的基礎(chǔ)上,通過對審計(jì)實(shí)務(wù)工作者的訪談,提出了績效審計(jì)的定位、評價標(biāo)準(zhǔn)設(shè)置的原則和方法,并結(jié)合深圳市績效審計(jì)的案例,分析我國公共機(jī)構(gòu)績效審計(jì)評價標(biāo)準(zhǔn)的現(xiàn)狀。最后,借鑒平衡記分卡的理念,提出從財(cái)政資金使用的“三E”、公眾滿意度、內(nèi)部控制、可持續(xù)發(fā)展四個層面建立公共機(jī)構(gòu)績效審計(jì)評價框架,并從指導(dǎo)性標(biāo)準(zhǔn)、技術(shù)性標(biāo)準(zhǔn)、替代標(biāo)準(zhǔn)三方面選擇評價標(biāo)準(zhǔn)。
[Abstract]:Public organization is an organization dealing with social public affairs. It is entrusted by the public to manage public resources and undertake public fiduciary economic responsibility. Public fiduciary economic responsibility is divided into fiduciary management responsibility and fiduciary financial responsibility, the former is the responsibility to use and manage these resources according to the requirements of economy, efficiency and effectiveness, and the latter is the responsibility to report the management of public resources. Audit is the activity of reviewing and evaluating the performance of the entrusted financial responsibility, thereby recognizing and releasing the fiduciary responsibility. Performance audit of public institutions is an audit that reviews and evaluates the performance of entrusted management responsibilities of audited units. Its purpose is to improve public fiduciary responsibilities and promote the improvement of resource management and more efficient performance of duties by audited units. The evaluation standard of public organization performance audit is the standard to measure the fact of being audited, to appraise the efficiency and effect of the use of funds, and to be the basis for auditors to analyze, evaluate and issue audit opinions. And audit quality assurance and audit risk control has an important role. On the basis of understanding the performance auditing standards of western developed countries, this paper puts forward the orientation of performance auditing, the principles and methods of setting evaluation standards, through the interviews with audit practitioners. Combined with the case of Shenzhen performance audit, this paper analyzes the current situation of performance audit evaluation standards of public institutions in China. Finally, based on the concept of balanced Scorecard, the paper puts forward the establishment of the performance audit evaluation framework of public institutions from the four aspects of "three E", public satisfaction, internal control and sustainable development. Technical standards, alternative criteria three aspects of the selection of evaluation criteria.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.6

【引證文獻(xiàn)】

中國碩士學(xué)位論文全文數(shù)據(jù)庫 前8條

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2 卞鳴慧;我國政府績效審計(jì)方法選擇策略研究[D];上海交通大學(xué);2007年

3 肖亞萍;我國政府績效審計(jì)評價體系研究[D];廈門大學(xué);2007年

4 彭秋瓊;社會保險基金政府績效審計(jì)的研究[D];長沙理工大學(xué);2008年

5 雷老閑;基于平衡計(jì)分卡的公共工程績效審計(jì)研究[D];復(fù)旦大學(xué);2008年

6 王媛;我國政府績效審計(jì)評價體系研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

7 王海燕;我國政府績效審計(jì)的現(xiàn)狀及改進(jìn)措施[D];上海交通大學(xué);2008年

8 喻婷;社會保險基金績效審計(jì)評價體系研究[D];西南財(cái)經(jīng)大學(xué);2010年

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本文編號：2256643