全面推進(jìn)我國政府績效審計(jì)發(fā)展的對策研究
發(fā)布時(shí)間：2018-11-08 16:27
【摘要】： 作為一種全新的審計(jì)形式,政府績效審計(jì)從二十世紀(jì)四、五十年代登上歷史舞臺,經(jīng)過半個(gè)多世紀(jì)的發(fā)展,已經(jīng)從破土的幼苗,成長為審計(jì)領(lǐng)域內(nèi)的一朵奇葩。今天的政府績效審計(jì)師,廣泛活躍在世界各國的政治、經(jīng)濟(jì)和社會生活中。新中國政府績效審計(jì)的歷史,可以追溯到二十世紀(jì)八十年代初,在社會經(jīng)濟(jì)發(fā)展中發(fā)揮了重要的作用,政府也越來越重視績效審計(jì)的發(fā)展。審計(jì)署《2008年至2012年審計(jì)工作發(fā)展規(guī)劃》明確強(qiáng)調(diào)要“到2012年,每年所有的審計(jì)項(xiàng)目都開展績效審計(jì)”。但理論研究滯后嚴(yán)重制約了我國政府績效審計(jì)實(shí)踐水平的進(jìn)一步提高。 本文擬探討新時(shí)期全面推進(jìn)我國政府績效審計(jì)發(fā)展中制約因素及對策等問題,以促進(jìn)適合中國國情的政府績效審計(jì)制度的建立。本文的主要內(nèi)容是:本論文首先對政府績效審計(jì)研究的意義、研究的思路、研究的主要內(nèi)容做了簡要闡述,然后分析了影響與制約全面推進(jìn)我國政府績效審計(jì)發(fā)展的主要問題,接著剖析了典型國家政府績效審計(jì)的經(jīng)驗(yàn),得出啟示。最后,從多個(gè)方面具體提出發(fā)展我國政府績效審計(jì)的對策與建議。 論文可能取得的貢獻(xiàn)有: 1.本文通過對西方發(fā)達(dá)國家政府績效審計(jì)開展較好的情況進(jìn)行總結(jié)分析,找出對我國的有益啟示,為我國更好的開展政府績效審計(jì)提供借鑒。 2.本人認(rèn)為建立完全統(tǒng)一的指標(biāo)是不現(xiàn)實(shí)的。現(xiàn)階段可將國家認(rèn)可的績效標(biāo)準(zhǔn)、行業(yè)績效標(biāo)準(zhǔn)、被審部門或項(xiàng)目以前年度相同項(xiàng)目的績效或預(yù)算績效、其他國家或國際上通用的績效標(biāo)準(zhǔn)、社會信息等作為我國目前政府績效的既定衡量標(biāo)準(zhǔn)。 3.通過對我國績效審計(jì)實(shí)踐過程的回顧,指出現(xiàn)階段政府績效審計(jì)發(fā)展的制約因素,并針對目前我國政府績效審計(jì)的發(fā)展?fàn)顩r和存在的問題提出了作者的建議。
[Abstract]:As a new form of auditing, the government performance audit has stepped onto the historical stage in the 1940s and 1950s. After more than half a century of development, it has grown from a broken seedling to a wonderful flower in the field of auditing. Today's government performance auditors are widely active in the political, economic and social life of countries around the world. The history of government performance audit in New China can be traced back to the beginning of 1980s. It has played an important role in the development of social economy, and the government has paid more and more attention to the development of performance audit. The Audit Office's Development Plan for Audit work from 2008 to 2012 clearly emphasizes that "by 2012, all audit projects will carry out performance audit every year". However, the lag of theoretical research has seriously restricted the further improvement of the performance audit practice of our government. In order to promote the establishment of government performance audit system suitable for China's national conditions, this paper intends to discuss the restrictive factors and countermeasures in promoting the development of government performance audit in the new period. The main contents of this paper are as follows: firstly, this paper briefly expounds the significance, train of thought and main contents of the research on the government performance audit, and then analyzes the main problems that influence and restrict the development of the government performance audit in an all-round way. Then it analyzes the experience of government performance audit in typical countries and draws inspiration. Finally, the author puts forward the countermeasures and suggestions for the development of government performance audit from many aspects. The contributions of the paper are as follows: 1. This paper summarizes and analyzes the better situation of government performance audit in western developed countries, finds out the beneficial enlightenment to our country, and provides reference for our country to carry out government performance audit better. 2. I do not think it is realistic to establish completely unified indicators. At this stage, nationally approved performance standards, industry performance standards, performance or budget performance of the same project for the year prior to the subject matter or project, other national or international performance standards, Social information is the established measure of government performance in China. 3. By reviewing the practice process of performance audit in China, this paper points out the restrictive factors of the development of government performance audit at the present stage, and puts forward some suggestions on the development and problems of government performance audit in our country at present.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4
本文編號：2319035
[Abstract]:As a new form of auditing, the government performance audit has stepped onto the historical stage in the 1940s and 1950s. After more than half a century of development, it has grown from a broken seedling to a wonderful flower in the field of auditing. Today's government performance auditors are widely active in the political, economic and social life of countries around the world. The history of government performance audit in New China can be traced back to the beginning of 1980s. It has played an important role in the development of social economy, and the government has paid more and more attention to the development of performance audit. The Audit Office's Development Plan for Audit work from 2008 to 2012 clearly emphasizes that "by 2012, all audit projects will carry out performance audit every year". However, the lag of theoretical research has seriously restricted the further improvement of the performance audit practice of our government. In order to promote the establishment of government performance audit system suitable for China's national conditions, this paper intends to discuss the restrictive factors and countermeasures in promoting the development of government performance audit in the new period. The main contents of this paper are as follows: firstly, this paper briefly expounds the significance, train of thought and main contents of the research on the government performance audit, and then analyzes the main problems that influence and restrict the development of the government performance audit in an all-round way. Then it analyzes the experience of government performance audit in typical countries and draws inspiration. Finally, the author puts forward the countermeasures and suggestions for the development of government performance audit from many aspects. The contributions of the paper are as follows: 1. This paper summarizes and analyzes the better situation of government performance audit in western developed countries, finds out the beneficial enlightenment to our country, and provides reference for our country to carry out government performance audit better. 2. I do not think it is realistic to establish completely unified indicators. At this stage, nationally approved performance standards, industry performance standards, performance or budget performance of the same project for the year prior to the subject matter or project, other national or international performance standards, Social information is the established measure of government performance in China. 3. By reviewing the practice process of performance audit in China, this paper points out the restrictive factors of the development of government performance audit at the present stage, and puts forward some suggestions on the development and problems of government performance audit in our country at present.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4
【引證文獻(xiàn)】
相關(guān)期刊論文 前1條
1 宋麗;;高校開展績效審計(jì)的制約因素及建議[J];工會論壇(山東省工會管理干部學(xué)院學(xué)報(bào));2012年04期
，本文編號：2319035
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