【摘要】：直到目前,我國(guó)尚未建立起系統(tǒng)、完整的政府績(jī)效審計(jì)理論體系,理論研究成果不完善。這在一定程度上制約了我國(guó)政府績(jī)效審計(jì)實(shí)踐,影響了我國(guó)政府審計(jì)質(zhì)量。因此,本研究以中國(guó)政府績(jī)效審計(jì)模式為研究對(duì)象,較為深入系統(tǒng)地探討了政府績(jī)效審計(jì)理論,對(duì)于促進(jìn)審計(jì)在政府監(jiān)督方面充分發(fā)揮作用,無(wú)疑具有一定的理論意義和實(shí)踐意義。 本研究是以“中國(guó)政府績(jī)效審計(jì)應(yīng)該怎么樣進(jìn)行”為核心展開(kāi)的,共分兩大部分。文中以對(duì)傳統(tǒng)審計(jì)的局限性分析為起點(diǎn),通過(guò)比較西方發(fā)達(dá)國(guó)家的政府績(jī)效審計(jì),結(jié)合中國(guó)特定的審計(jì)環(huán)境,借鑒其合理成份,從審計(jì)內(nèi)容、績(jī)效標(biāo)準(zhǔn)、組織實(shí)施三方面討論了具有中國(guó)特色的政府績(jī)效審計(jì)問(wèn)題,并有針對(duì)性地討論了具有可操作性的審計(jì)技術(shù)方法;同時(shí),對(duì)中國(guó)政府績(jī)效審計(jì)的可行性進(jìn)行了問(wèn)卷調(diào)查分析。 本研究取得的主要成果及創(chuàng)新之處體現(xiàn)在:一是本研究對(duì)象是中國(guó)政府績(jī)效審計(jì)模式,從審計(jì)內(nèi)容、績(jī)效標(biāo)準(zhǔn)、技術(shù)方法和組織實(shí)施等四個(gè)方面深入研究了中國(guó)政府績(jī)效審計(jì)問(wèn)題;二是在借鑒西方政府績(jī)效審計(jì)理論(“3E”審計(jì))的基礎(chǔ)上,改用系統(tǒng)論的觀點(diǎn),從可能產(chǎn)生績(jī)效問(wèn)題的各環(huán)節(jié)即“投入-過(guò)程-產(chǎn)出-影響”入手,從“行為”和“結(jié)果”兩方面分析績(jī)效問(wèn)題,進(jìn)而構(gòu)建了“行為審計(jì)”(包括“投入審計(jì)”和“過(guò)程審計(jì)”)、“結(jié)果審計(jì)”(包括“產(chǎn)出審計(jì)”和“影響審計(jì)”)審計(jì)內(nèi)容框架;三是除吸收西方“效果性”、“效率性”標(biāo)準(zhǔn)之外,改造了西方“正當(dāng)性”標(biāo)準(zhǔn),補(bǔ)充了“公平性”、“回應(yīng)性”和“透明性”標(biāo)準(zhǔn),從而構(gòu)建了一個(gè)比較符合中國(guó)實(shí)際情況的完整的績(jī)效標(biāo)準(zhǔn)體系;四是與西方及目前國(guó)內(nèi)對(duì)政府績(jī)效審計(jì)的流程研究側(cè)重于程序性問(wèn)題不同,本研究從整合審計(jì)資源的角度,運(yùn)用組織結(jié)構(gòu)三層設(shè)計(jì)理論,從“體制”、“結(jié)構(gòu)”和“運(yùn)行”三個(gè)層次構(gòu)建了審計(jì)項(xiàng)目的“協(xié)同審計(jì)”組織實(shí)施模式。 另外,本研究在研究方法上也有所創(chuàng)新,表現(xiàn)為在一定程度上克服了傳統(tǒng)審計(jì)理論研究注重從技術(shù)角度討論有關(guān)問(wèn)題的局限,嘗試把政府績(jī)效審計(jì)作為政治過(guò)程的一個(gè)組成部分來(lái)分析問(wèn)題。 本研究建議最高審計(jì)機(jī)關(guān)在審計(jì)項(xiàng)目戰(zhàn)略計(jì)劃、審計(jì)準(zhǔn)則建設(shè)和提高審計(jì)人員能力三個(gè)方面展開(kāi)行動(dòng)。
[Abstract]:Up to now, our country has not established the system, the complete government performance audit theory system, the theory research result is not perfect. To a certain extent, it restricts the practice of government performance audit and affects the quality of government audit. Therefore, this research takes the Chinese government performance audit model as the research object, deeply and systematically discusses the government performance audit theory, which plays a full role in promoting the audit in the government supervision. Undoubtedly, there is a certain theoretical and practical significance. This research focuses on how to conduct the performance audit of Chinese government, which is divided into two parts. This paper takes the limitation analysis of traditional audit as the starting point, through comparing the government performance audit of the western developed countries, combining with the specific audit environment of China, drawing lessons from its reasonable components, from the audit content, performance standard, This paper discusses the problems of government performance audit with Chinese characteristics from three aspects of organization and implementation, and discusses the feasible auditing techniques and methods. At the same time, the feasibility of Chinese government performance audit is analyzed by questionnaire survey. The main achievements and innovations of this study are as follows: first, the object of this study is the Chinese government performance audit model, from the audit content, performance standards, The technical methods and organizational implementation are used to study the performance audit of the Chinese government in depth, and the second is to use the system theory for reference on the basis of the western government performance audit theory ("3e" audit). From the aspects of "input-process-output-impact", the performance problem is analyzed from the two aspects of "behavior" and "result". Then it constructs the audit content framework of "behavior audit" (including "input audit" and "process audit"), "result audit" (including "output audit" and "impact audit"). In addition to the criterion of "efficiency", the standard of "legitimacy" in the West has been reformed, and the standards of "fairness", "responsiveness" and "transparency" have been supplemented, thus a complete system of performance standards which is more in line with the actual situation in China has been constructed. Fourth, different from the western and domestic research on the process of government performance audit, this study focuses on procedural issues. From the perspective of integrating audit resources, this study applies the three-tier design theory of organizational structure to "system". The three levels of "structure" and "operation" have constructed the "cooperative audit" organization mode of audit project. In addition, this research also has some innovation in the research method, which has overcome the limitation of traditional audit theory research focusing on discussing the related problems from the technical point of view to some extent. This paper attempts to analyze the problem of government performance audit as an integral part of the political process. This study suggests that Supreme Audit institutions should take action in three aspects: strategic plan of audit project, construction of auditing standards and improvement of auditor's ability.
【學(xué)位授予單位】：中國(guó)農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 李四能;;構(gòu)建中國(guó)特色績(jī)效審計(jì)模式研究[J];宏觀經(jīng)濟(jì)研究;2011年11期

2 張欣鑫;;淺析現(xiàn)階段開(kāi)展績(jī)效審計(jì)面臨的問(wèn)題[J];中國(guó)農(nóng)業(yè)會(huì)計(jì);2012年02期

相關(guān)會(huì)議論文 前1條

1 陳靜然;劉珊;;基于循環(huán)經(jīng)濟(jì)的政府績(jī)效審計(jì)運(yùn)行模式探討[A];中國(guó)會(huì)計(jì)學(xué)會(huì)審計(jì)專業(yè)委員會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

相關(guān)博士學(xué)位論文 前3條

1 朱江;財(cái)政科技資金績(jī)效審計(jì)研究[D];財(cái)政部財(cái)政科學(xué)研究所;2011年

2 任愛(ài)蓮;高新技術(shù)企業(yè)創(chuàng)新績(jī)效審計(jì)評(píng)價(jià)研究[D];東華大學(xué);2011年

3 曹宏舉;美國(guó)與瑞典政府績(jī)效審計(jì)比較研究[D];吉林大學(xué);2010年

相關(guān)碩士學(xué)位論文 前10條

1 朱艷;我國(guó)社會(huì)保障基金審計(jì)探析[D];江西財(cái)經(jīng)大學(xué);2010年

2 宋明達(dá);我國(guó)社會(huì)保障基金審計(jì)探析[D];沈陽(yáng)師范大學(xué);2011年

3 張小巍;萬(wàn)州區(qū)糧食補(bǔ)貼政策績(jī)效審計(jì)研究[D];西南大學(xué);2011年

4 張生;城市基礎(chǔ)設(shè)施項(xiàng)目績(jī)效審計(jì)指標(biāo)體系研究[D];哈爾濱工業(yè)大學(xué);2010年

5 胡鴻翔;電網(wǎng)企業(yè)績(jī)效審計(jì)的實(shí)踐與研究[D];南昌大學(xué);2011年

6 趙小平;政府公共工程績(jī)效審計(jì)評(píng)價(jià)指標(biāo)體系研究[D];西南財(cái)經(jīng)大學(xué);2007年

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

8 彭秋瓊;社會(huì)保險(xiǎn)基金政府績(jī)效審計(jì)的研究[D];長(zhǎng)沙理工大學(xué);2008年

9 陳呈明;我國(guó)政府績(jī)效審計(jì)準(zhǔn)則研究[D];中國(guó)海洋大學(xué);2007年

10 于良;政府績(jī)效審計(jì)報(bào)告研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

，

本文編號(hào)：2286456