本文選題：績效 + 內(nèi)涵��； 參考：《東北師范大學》2008年博士論文

【摘要】： 政府面臨許多困難,難題之一是如何確保最有效地使用公共資金,另一難題是如何使公眾確信政府是對公共資金進行良好的管理。實踐證明,一套好的制度安排能有效地降低管理成本,促進先進和合理行為的發(fā)生和發(fā)展,同時減少和抑制落后和不合理行為的發(fā)生。政府績效審計作為一種制度選擇,對約束政府行為,加強對政府權力的監(jiān)督有重要作用。政府績效審計就是由審計機關對政府公共管理活動進行評價,檢查其是否符合經(jīng)濟性、效率性和效果性原則,以促進政府改善公共管理,提高管理績效的審計活動。所謂經(jīng)濟性是指考慮質(zhì)量的前提下,盡量減少獲得和使用資源的成本,即投入的是否節(jié)約;效率性是指產(chǎn)出與投入的關系,即一定的投入能得到的最大產(chǎn)出,或是產(chǎn)出一定的條件下,投入最少;效果性是指項目、計劃或其他活動的預期結果和實際結果的關系。政府績效審計產(chǎn)生的背景或者說是原因基于三個方面:一,凱恩斯主義的興起帶來的政府職能的迅速擴張,公共支出急劇增加;二,隨著民主政治體制的進步,公眾民主意識逐步增強,對政府責任要求的日益提高;三,科學管理技術在公共管理中的運用,為績效管理、績效評估提供了技術基礎。就政府績效審計的理論和實踐意義來說,開展政府績效審計對于改善公共財政支出績效、深化我國政治體制改革和重塑高效、民主、廉潔、透明的責任政府,確保政府職能的更好發(fā)揮作用意義重大。目前,美國國家審計總署中績效審計占全部政府審計工作的85%,加拿大審計長公署和英國審計署,績效審計大致占全部政府審計工作的40%。我國國家審計歷史較短,對政府績效審計在理論和實踐尚處于試點和探索階段,審計的范圍和數(shù)量還很有限,這種試點和探索只是初步的、零星的,缺乏系統(tǒng)性。因此,加強對政府績效審計的理論和實務研究,對我國經(jīng)濟的發(fā)展和社會進步具有很大的理論價值和實踐意義。 目前,國內(nèi)政府績效審計的研究還處于初級階段,對于績效審計的相關概念和政府績效審計的內(nèi)涵研究都不夠系統(tǒng),對于實際工作中如何進行績效審計也沒有一個統(tǒng)一明確的模式,嚴格意義上說,我國所謂的政府績效審計的理論和實踐探索,是財務收支審計的深化,并非真正獨立的政府績效審計。因此,政府績效審計的理論研究,對指導審計實踐工作意義重大。就國外而言,政府績效審計的理論研究和審計實踐經(jīng)過幾十年的探索和提高,目前已經(jīng)比較成熟,對于開展政府績效審計的程序、方法、評價指標等研究能夠較好的與本國的具體國情結合起來,政府績效審計在整個國家審計中的地位是越來越高。如何借鑒國外政府績效審計的豐富成果,構建我國政府績效審計理論,并根據(jù)我國政府審計的現(xiàn)狀探索適合我國國情的政府績效審計道路,這對我國正處于起步階段的政府績效審計的開展具有一定的現(xiàn)實意義。這也是本文的思路和出發(fā)點。 本文第一章主要對政府績效審計的內(nèi)涵進行分析,并對政府績效審計與政府財務審計,政府績效審計和政府績效評估的聯(lián)系和區(qū)別進行界定。第二章分析政府績效審計的理論依據(jù),從而找到開展政府績效審計的理論溯源。第三章通過對西方發(fā)達國家政府績效審計開展較好的情況進行總結分析,找出對我國的有益啟示,為我國更好的開展政府績效審計提供借鑒。第四章嘗試對政府績效審計的評價標準進行界定。第五章對我國開展政府績效審計的現(xiàn)實環(huán)境進行分析。第六章結合我國國情,對我國開展政府績效審計的模式進行分析。第七章是對我國目前開展政府績效審計存在的突出困難和解決對策進行分析。
[Abstract]:The government is facing many difficulties. One of the problems is how to ensure the most effective use of public funds. The other is how to make the public convinced that the government is a good management of public funds. Practice has proved that a good set of institutional arrangements can effectively reduce the cost of management, promote the occurrence and development of advanced and reasonable behavior, and reduce and suppress the public funds. The government performance audit, as a system choice, plays an important role in restraining government behavior and strengthening the supervision of government power. The government performance audit is to evaluate the government public management activities by the audit institutions and check whether they are in accordance with the principle of economic, efficiency and effectiveness, in order to promote the government. The government can improve the public management and improve the performance of the audit activities. The so-called economy refers to the reduction of the cost of obtaining and using resources on the premise of considering the quality, that is, whether the input is economical or not; efficiency refers to the relationship between output and input, that is, the largest output that can be obtained by a certain input, or the least input under certain conditions. The effect refers to the relationship between the expected results of a project, plan, or other activity. The background or reason of the government performance audit is based on three aspects: first, the rapid expansion of government functions brought by the rise of Keynes doctrine, the sharp increase of public expenditure, and two, the public democratic consciousness with the progress of the democratic political system. The demand for government responsibility is increasing gradually. Three, the application of scientific management technology in public management provides a technical basis for performance management and performance evaluation. In terms of the theoretical and practical significance of government performance audit, government performance audit is carried out to improve the performance of public financial expenditure and deepen the reform and heavy political system of our country. Efficient, democratic, clean and transparent responsible government, ensuring the function of the government is of great significance. At present, the performance audit of the United States National Audit Office accounts for 85% of the total government audit work, the Canadian Auditor General Administration and the British audit office, and the performance audit is roughly the 40%. National audit history of all the government audits. Relatively short, the government performance audit in the theory and practice is still in the pilot and exploration stage, the scope and number of audit is still very limited, such pilot and exploration is only preliminary, fragmentary, lack of systematicness. Therefore, strengthening the theoretical and practical research on government performance audit has a great theoretical price for the development of China's economy and social progress. Value and practical significance.
At present, the research on the performance audit of domestic government is still in the primary stage. The related concepts of performance audit and the connotation of government performance audit are not systematic. There is not a unified and clear model for how to conduct performance audit in actual work. In strict sense, the theory and practice of the government performance audit in China are in the strict sense. Exploration is the deepening of the audit of financial revenue and expenditure, not a truly independent government performance audit. Therefore, the theoretical research of government performance audit is of great significance to guiding the practice of audit. In foreign countries, the theoretical research and audit practice of government performance audit have been more mature and have been developed for several decades. The procedures, methods and evaluation indexes of the government performance audit can be better combined with the specific national conditions of the country. The status of government performance audit in the national audit is getting higher and higher. How to draw on the rich achievements of the foreign government performance audit and construct the performance audit theory of our government, and according to the status of the government audit in China. To explore the road of government performance auditing suitable for the national conditions of our country, which is of certain practical significance to the development of the government performance audit in the beginning stage of our country. This is also the idea and starting point of this article.
The first chapter mainly analyzes the connotation of government performance audit, and defines the relationship and difference between government performance audit and government financial audit, government performance audit and government performance evaluation. The second chapter analyzes the theoretical basis of government performance audit, and finds the theoretical source of government performance audit. The third chapter passes through the analysis of the theory of government performance audit. The good situation of government performance audit in western developed countries is summarized and analyzed to find out the beneficial enlightenment to our country and provide reference for our country to better carry out government performance audit. The fourth chapter tries to define the evaluation standard of government performance audit. The fifth chapter analyzes the realistic environment of the government performance audit in China. The six chapter analyzes the mode of government performance audit in China. The seventh chapter is an analysis of the outstanding difficulties and solutions to the current government performance audit in China.

【學位授予單位】：東北師范大學
【學位級別】：博士
【學位授予年份】：2008
【分類號】：F239.4

【引證文獻】

相關博士學位論文 前2條

1 祝遵宏;國家審計職能新論[D];西南財經(jīng)大學;2010年

2 樊慧;制約我國政府績效審計發(fā)展的影響因素研究：理論與實證[D];上海交通大學;2012年

相關碩士學位論文 前9條

1 伊淑霞;我國農(nóng)村公共投資績效審計問題研究[D];山東農(nóng)業(yè)大學;2010年

2 陳麗娟;中國農(nóng)業(yè)發(fā)展銀行青城市分行績效審計改進研究[D];蘭州大學;2011年

3 李亞楠;民族地區(qū)義務教育財政支出績效審計研究[D];中南民族大學;2011年

4 汪旭;政府審計績效研究[D];蘭州商學院;2011年

5 周強;我國政府績效審計評價體系研究[D];大連理工大學;2011年

6 胡鴻翔;電網(wǎng)企業(yè)績效審計的實踐與研究[D];南昌大學;2011年

7 王爍;我國政府績效審計評價標準體系研究[D];首都經(jīng)濟貿(mào)易大學;2012年

8 李懷五;基于政府職能轉(zhuǎn)變視角的我國政府績效審計研究[D];山東建筑大學;2013年

9 楊秋軍;政府績效管理立法研究[D];中共中央黨校;2013年

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本文編號：1828354