本文選題：農(nóng)業(yè)綜合開發(fā)資金　切入點：績效審計評價方法　出處：《湖南大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 為落實黨的十七大提出的提高財政資金開發(fā)水平,逐步提高財政開發(fā)資金標(biāo)準(zhǔn)的政策,國家財政對農(nóng)業(yè)綜合開發(fā)資金的投入逐年增加,但這方面的理論研究明顯滯后,特別是缺乏對農(nóng)業(yè)綜合開發(fā)資金績效審計的評價方法。因此,開展農(nóng)業(yè)綜合資金績效審計并設(shè)計合理有效的評價指標(biāo)與標(biāo)準(zhǔn),對于加強農(nóng)業(yè)綜合開發(fā)資金的管理,提高農(nóng)業(yè)綜合開發(fā)資金的使用效益具有重要意義。 本文運用經(jīng)濟學(xué)、審計學(xué)與管理學(xué)的相關(guān)理論,運用規(guī)范與實證相結(jié)合的方法研究我國農(nóng)業(yè)綜合開發(fā)資金績效審計的問題。 在我國,農(nóng)業(yè)綜合開發(fā)資金管理存在許多問題,主要表現(xiàn)在資金布局不合理、資金管理不規(guī)范、缺少跟蹤監(jiān)督等方面。這些問題主要因公共管理中存在嚴重的委托代理關(guān)系而導(dǎo)致,績效審計是解決這一問題的有效措施。現(xiàn)有的有關(guān)農(nóng)業(yè)綜合開發(fā)資金績效審計的方法、指標(biāo)設(shè)計缺乏全面性和總體性,還未形成一整套建立在科學(xué)數(shù)據(jù)和調(diào)查分析基礎(chǔ)上的指標(biāo)體系,不能滿足不同省份、不同層面等各方面進行綜合、立體評價的需要。為此,本文首先分析建立農(nóng)業(yè)綜合開發(fā)資金績效評價指標(biāo)的基本原則,然后根據(jù)我國的農(nóng)業(yè)經(jīng)濟實際狀況,構(gòu)建農(nóng)業(yè)綜合開發(fā)績效審計的評價指標(biāo)與評價標(biāo)準(zhǔn)。在明確績效評價指標(biāo)之間的相互依存及影響的基礎(chǔ)上,建立一個由目標(biāo)層、準(zhǔn)則層和因素層、指標(biāo)層組成的遞階層次模型。建立分析評價模型。最后應(yīng)用層次排序法和一致性檢驗等統(tǒng)計方法,對我國不同省份的農(nóng)業(yè)綜合開發(fā)績效進行比較分析。
[Abstract]:In order to implement the policy of raising the level of development of financial funds and gradually raising the standard of financial development, the national financial input into comprehensive agricultural development has increased year by year, but the theoretical research in this respect is obviously lagging behind. In particular, there is a lack of evaluation methods for the performance audit of agricultural comprehensive development funds. Therefore, to strengthen the management of agricultural comprehensive development funds, it is necessary to carry out the performance audit of agricultural comprehensive development funds and design reasonable and effective evaluation indexes and standards. It is of great significance to improve the utilization efficiency of agricultural comprehensive development funds. This paper applies the theories of economics, auditing and management to study the performance audit of agricultural comprehensive development funds in China. In China, there are many problems in the management of comprehensive agricultural development funds, which are mainly reflected in the irrational distribution of funds and the irregular management of funds. These problems are mainly caused by the serious principal-agent relationship in public administration. Performance audit is an effective measure to solve this problem. The index design lacks comprehensiveness and totality, and has not yet formed a whole set of index systems based on scientific data and investigation and analysis, which cannot meet the needs of comprehensive and three-dimensional evaluation in different provinces, different levels, etc. This paper first analyzes the basic principles of establishing the performance evaluation index of agricultural comprehensive development funds, and then according to the actual situation of agricultural economy in China, On the basis of defining the interdependence and influence of the performance evaluation indexes, the paper establishes a target layer, a criterion layer and a factor layer, which are used to evaluate the performance of comprehensive agricultural development. The hierarchical sub-model composed of index layer is established and the evaluation model is established. Finally the performance of agricultural comprehensive development in different provinces of China is compared and analyzed by using the statistical methods such as hierarchical ranking method and consistency test.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.61;F224

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

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

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本文編號：1597151