【摘要】：隨著我國經(jīng)濟的快速發(fā)展,政府管理和運用公共資源的責任越來越大,由此而產(chǎn)生了監(jiān)督、評價政府部門能否管好用好納稅人的資金的需求,這正是政府績效審計所要解決的問題。與國外相比,我國政府績效審計所占比重太小,工作缺乏規(guī)范性,特別是存在審計方法和評價指標、評價標準不統(tǒng)一,缺少權威性的問題。因此建立符合我國國情的政府績效審計評價指標體系具有十分重要的意義。 本文首先對績效審計和政府績效審計的理論進行一般論述,在分析國內(nèi)外政府績效審計研究的基礎上,指出目前我國政府績效審計指標體系存在過于籠統(tǒng)和系統(tǒng)性差等問題。分析表明指標和指標體系的設計沒有邏輯源頭,審計對象不明確,審計目標不具體,進而導致審計目標與審計指標的設計銜接不緊密。 本文從明確政府績效審計對象出發(fā),通過對政府部門具體的工作任務逐一分析后,從一般的工作流程中推導出具有共性的行政行為并加以總結歸納,即利用歸納法得到政府部門的一般行政行為。然后運用演繹推理法,使之轉變?yōu)槁毮苄孕姓袨�。以行政行為為橫軸,政府職能部門為縱軸,建立二維績效審計具體對象分析表。準確定位政府績效審計具體對象后,通過分析影響具體行政目標的因素,得到具體的審計目標,形成政府績效審計目標體系。最后使用定性分析法,針對具體審計目標體系中的每一個具體的審計目標,分別選取幾個恰當?shù)膶徲嬛笜?以實現(xiàn)審計目標。最后按指標的內(nèi)在聯(lián)系構建了評價指標體系。
[Abstract]:With the rapid development of our country's economy, the responsibility of the government to manage and use the public resources is getting bigger and bigger, which leads to the supervision and evaluation of whether the government departments can manage the demand of the taxpayer's funds well. This is the government performance audit to solve the problem. Compared with foreign countries, the proportion of government performance audit in our country is too small, the work is lack of standardization, especially there are audit methods and evaluation indexes, the evaluation standards are not uniform, and lack of authority. Therefore, it is of great significance to establish the evaluation index system of government performance audit in accordance with the national conditions of our country. Firstly, this paper discusses the theory of performance audit and government performance audit. On the basis of analyzing the research of government performance audit at home and abroad, this paper points out that the index system of government performance audit in our country exists too general and systematic problems at present. The analysis shows that there is no logical source in the design of the index and index system, the audit object is not clear and the audit target is not specific, which leads to the lack of close connection between the audit target and the audit target design. This article from the clear government performance audit object, through to the government department concrete work task analysis one by one, deduces from the general work process has the common administrative action and summarizes and sums up, That is to say, the general administrative act of the government department can be obtained by induction method. Then use deductive reasoning method to transform it into functional administrative behavior. Taking the administrative behavior as the horizontal axis and the government functional department as the longitudinal axis, the two-dimensional performance audit specific object analysis table is established. After accurately locating the specific object of government performance audit, through the analysis of the factors affecting the specific administrative objectives, the specific audit objectives can be obtained, and the target system of government performance audit can be formed. Finally, according to each specific audit target in the specific audit target system, several appropriate audit targets are selected by using qualitative analysis method to achieve the audit goal. Finally, the evaluation index system is constructed according to the internal relationship of the indexes.
【學位授予單位】：沈陽理工大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 田艷霞;鄉(xiāng)鎮(zhèn)領導干部經(jīng)濟責任審計問題探討[D];江西財經(jīng)大學;2012年

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本文編號：2447394