本文選題：績(jī)效審計(jì)　切入點(diǎn)：體制制約　出處：《四川大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 政府績(jī)效審計(jì)作為現(xiàn)代政府審計(jì)的主流內(nèi)容，以經(jīng)濟(jì)活動(dòng)的效益、效率、效果作為審計(jì)目標(biāo)，在促進(jìn)政府改善管理、提高公共資金使用方面，發(fā)揮了巨大作用，顯示了廣闊的發(fā)展前景。如何推進(jìn)中國(guó)政府績(jī)效審計(jì)發(fā)展，是一個(gè)需要在認(rèn)識(shí)上探討、實(shí)踐中探索的課題。 本文試圖以審計(jì)體制為切入點(diǎn)，，借鑒國(guó)外績(jī)效審計(jì)發(fā)展經(jīng)驗(yàn)，結(jié)合本國(guó)實(shí)際，基于公共管理理論知識(shí)與實(shí)踐工作經(jīng)驗(yàn)，分析我國(guó)現(xiàn)行審計(jì)體制與政府績(jī)效審計(jì)緩慢發(fā)展的內(nèi)在聯(lián)系，探討如何打破束縛績(jī)效審計(jì)發(fā)展的體制桎梏，尋求一條符合國(guó)情、具有現(xiàn)實(shí)操作性的中國(guó)政府績(jī)效審計(jì)之路。 本文共分為五章。第一章是緒論部分，第二章是對(duì)世界政府績(jī)效審計(jì)的發(fā)展?fàn)顩r評(píng)述，第三章從審計(jì)體制的角度考察我國(guó)政府績(jī)效審計(jì)發(fā)展?fàn)顩r，第四章是對(duì)A市政府績(jī)效審計(jì)現(xiàn)狀的實(shí)證研究，第五章提出發(fā)展我國(guó)政府績(jī)效審計(jì)的基本思路和實(shí)現(xiàn)途徑。 本文研究結(jié)論主要有兩個(gè)：一是當(dāng)前中國(guó)政府績(jī)效審計(jì)之所以發(fā)展遲緩，最根本的原因是受到了現(xiàn)行審計(jì)體制的嚴(yán)重制約。二是中國(guó)政府績(jī)效審計(jì)發(fā)展的基本思路應(yīng)是：推動(dòng)審計(jì)體制的改革和完善，逐步打破一直以來束縛績(jī)效審計(jì)發(fā)展壯大的體制桎梏，使得開展績(jī)效審計(jì)的各種有利條件在審計(jì)實(shí)踐中充分彰顯，最終實(shí)現(xiàn)績(jī)效審計(jì)在中國(guó)未來的全面展開。
[Abstract]:As the main content of modern government audit, the government performance audit takes the benefit, efficiency and effect of economic activities as the audit objective, which plays a great role in promoting the government to improve management and improve the use of public funds. How to promote the development of Chinese government performance audit is a subject that needs to be discussed in understanding and explored in practice. This paper attempts to use the audit system as the starting point, draw lessons from the development experience of foreign performance audit, combine with the reality of our country, based on the public management theory knowledge and practical work experience. This paper analyzes the internal relationship between the current audit system and the slow development of the government performance audit in China, and probes into how to break the shackles of the system that constrains the development of the performance audit and seek a practical and practical way for the performance audit of the Chinese government. This paper is divided into five chapters. The first chapter is the introduction, the second chapter is the review of the development of the world government performance audit, the third chapter examines the development of our government performance audit from the perspective of audit system. Chapter 4th is an empirical study on the current situation of the performance audit of A municipal government. Chapter 5th puts forward the basic ideas and ways to realize the development of the government performance audit in China. There are two main conclusions in this paper: first, the development of Chinese government performance audit is slow. The most fundamental reason is that it is seriously restricted by the current audit system. Second, the basic idea of the development of the performance audit of the Chinese government should be: to promote the reform and perfection of the audit system, Gradually break the shackles of the development and development of performance audit, make the various favorable conditions of performance audit fully manifest in the audit practice, and finally realize the overall development of performance audit in the future in China.
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王文剛;劉蓉;;淺談我國(guó)政府績(jī)效審計(jì)的發(fā)展[J];法制與經(jīng)濟(jì)(中旬);2012年12期

本文編號(hào)：1607863