【摘要】： 1994年分稅制財政體制改革以來,隨著基本公共服務均等化和主體功能區(qū)建設的推進,各類專項轉移支付資金的支出規(guī)模正在逐年加大,資金的項目也日益向社會民生領域傾斜。基于此,這一特殊資金的使用效益問題引起了社會公眾的普遍關注。然而,到目前為止,關于地方各級政府之間的專項轉移支付,中央并沒有作出統(tǒng)一的規(guī)定,資金的運作存在著一定程度上的混亂。顯而易見,在這種時代背景下,地方財政專項轉移支付資金的績效審計自然成為我國各級審計機關的一項重要工作。 我國財政專項轉移支付的發(fā)展歷程,以資金規(guī)模的變化為主線,可劃分為起步階段、初步發(fā)展階段與快速發(fā)展階段。其中,在現(xiàn)階段,地方專項轉移支付已經得到了較快的發(fā)展。表現(xiàn)在項目上,就是資金的撥付極具特色,主要涉及經濟發(fā)展、“三農”問題、環(huán)境保護、醫(yī)療衛(wèi)生等方面。但是,關于專項轉移支付資金的管理,大部分地方政府僅僅機械照搬中央的做法,并未構建結合實情、具有特色的管理模式,這自然在一定程度上弱化了資金的監(jiān)管力度,最終帶來了分配金額不足、分配方法隨意、分配不及時與使用上的違規(guī)等一系列問題。 為了解決上述問題,必然需要想方設法加強專項轉移支付資金的監(jiān)督與管理。然而,對于地方專項轉移支付而言,預算編制的不完整與決算編制的不準確,使得相當一部分資金完全脫離了人大和社會的審查,再度弱化了財政部門、審計機關、人大與社會的“三位一體”監(jiān)管機制。在這種嚴峻的形勢下,為了確保地方財政專項轉移支付資金的使用效益、彌補人大和社會監(jiān)管上的漏洞,本文從理論與實踐兩個角度進行深入探討,逐步樹立地方專項轉移支付資金的績效審計業(yè)績觀。 針對傳統(tǒng)審計模式所帶來的介入時段滯后、介入形式被動、分歧爭議頻繁等缺陷,地方審計機關近期紛紛在國家建設領域,采用前移審計關口、充分發(fā)揮全程式跟蹤審計“預警作用”的方法,來確保工程項目的順利完工。鑒于此,為了最大限度地發(fā)揮專項轉移支付資金的功能效益,本文開始嘗試將全程式跟蹤的審計模式引入到績效審計的工作之中。通過尋找兩者之間的契合點,構建地方專項轉移支付資金的追蹤問效機制,并從申報立項、分配使用、完工、后續(xù)跟蹤與管理制度五大關鍵環(huán)節(jié)入手,逐步開展專項轉移支付資金的全程式跟蹤的績效審計工作。
[Abstract]:Since the reform of the fiscal system of tax sharing in 1994, with the equalization of basic public services and the construction of the main function area, the expenditure scale of all kinds of special transfer payment funds is increasing year by year, and the projects of funds are increasingly inclined to the social and people's livelihood fields. Based on this, the utilization benefit of this special fund has aroused the general concern of the public. However, so far, the central government has not made a unified regulation on the special transfer payment between the local governments at all levels, and the operation of the funds is in a certain degree of confusion. Obviously, under this background, the performance audit of the special transfer payment funds of the local finance naturally becomes an important work of the audit institutions at all levels in our country. The development course of the special transfer payment of finance in our country can be divided into the initial stage, the initial development stage and the rapid development stage with the change of the capital scale as the main line. Among them, at present, the local special transfer payment has been rapid development. The project is characterized by the allocation of funds, mainly involving economic development, agriculture, countryside and farmers, environmental protection, medical and health care, and so on. However, with regard to the management of funds for special transfer payments, most local governments have only mechanically copied the central authorities' practice, and have not constructed a management model with characteristics combined with the actual situation, which naturally weakens the supervision of funds to a certain extent. Finally, it brings a series of problems, such as insufficient allocation amount, random distribution method, untimely allocation and illegal use. In order to solve these problems, we must find ways to strengthen the supervision and management of special transfer funds. However, as far as local special transfer payments are concerned, the incomplete budget preparation and the inaccurate compilation of final accounts make a considerable portion of the funds completely divorced from the examination of the people's Congress and the society, and once again weaken the financial departments and audit institutions. People's Congress and society's "trinity" supervision mechanism. In this severe situation, in order to ensure the benefit of the special transfer payment funds of local finance, and to make up the loopholes in the NPC and social supervision, this paper makes a thorough discussion from two angles of theory and practice. Gradually set up the local special transfer payment funds performance audit performance view. In view of the defects of the traditional audit mode, such as lag of intervention period, passivity of intervention form, frequent disputes and so on, local audit institutions have recently adopted the frontier of forward audit in the field of national construction. Give full play to the "early warning" method of the whole process tracking audit to ensure the smooth completion of the project. In view of this, in order to maximize the functional benefits of special transfer payment funds, this paper attempts to introduce the whole-course tracking audit model into the performance audit work. By looking for the joint point between the two, the paper constructs the tracking mechanism of the local special transfer payment funds, and starts with the five key links of the application, distribution, completion, follow-up tracking and management system. Step by step carry out the performance audit work of the whole-process tracking of the special transfer payment funds.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.6;F812.7

【引證文獻】

相關碩士學位論文 前2條

1 朱芮影;應急救災款物績效審計研究[D];云南財經大學;2011年

2 劉依恬;鄱陽湖生態(tài)經濟區(qū)建設中的民生審計問題[D];南昌大學;2011年

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本文編號：2413179