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  本文選題：績效審計(jì) + 轉(zhuǎn)型期模式�。� 參考：《天津大學(xué)》2007年博士論文

【摘要】： 目前,我國尚未建立起系統(tǒng)、完整的政府績效審計(jì)理論體系,這在一定程度上制約了我國政府績效審計(jì)實(shí)踐的發(fā)展。因此,本文以我國轉(zhuǎn)型期政府績效審計(jì)模式為研究對象,較為深入系統(tǒng)地探討了政府績效審計(jì)理論。這對于促進(jìn)在我國建立和完善政府績效審計(jì)監(jiān)督制度無疑具有一定的理論意義和實(shí)踐意義。本文包括緒論、轉(zhuǎn)型期政府績效審計(jì)的理論基礎(chǔ)、審計(jì)系統(tǒng)分析、組織模式、審計(jì)實(shí)施模式、審計(jì)方法模式、審計(jì)結(jié)果運(yùn)用模式、案例分析和結(jié)束語等九部分內(nèi)容。 本文首先把績效審計(jì)模式研究的視角定位在我國“轉(zhuǎn)型期”,將國外績效審計(jì)先進(jìn)的理論、方法、實(shí)踐經(jīng)驗(yàn)與我國當(dāng)前國情和審計(jì)工作開展的實(shí)際情況相結(jié)合,把政府績效審計(jì)模式作為一個處于一定外部環(huán)境下的系統(tǒng)進(jìn)行分析研究,把政府績效審計(jì)的外部環(huán)境作為分析研究的邏輯起點(diǎn),研究構(gòu)建我國轉(zhuǎn)型期政府績效審計(jì)模式,并得出結(jié)論要建立適合當(dāng)前我國國情特點(diǎn)的績效審計(jì)模式,實(shí)現(xiàn)財(cái)務(wù)審計(jì)為主向績效審計(jì)為主的漸進(jìn)式轉(zhuǎn)變。以績效審計(jì)模式作為框架,以我國經(jīng)濟(jì)和社會“轉(zhuǎn)型期”為背景研究績效審計(jì)是本文的理論創(chuàng)新。 接著,本文運(yùn)用委托代理理論和系統(tǒng)論等現(xiàn)代管理理論,從組織實(shí)施、審計(jì)方法和結(jié)果運(yùn)用等角度構(gòu)建績效審計(jì)模式,一是實(shí)行審計(jì)過程的“系統(tǒng)流程再造”,提出要適應(yīng)公共政府、責(zé)任政府和民主政府建設(shè)的需要,強(qiáng)化系統(tǒng)流程的輸入和輸出環(huán)節(jié),提高績效審計(jì)的公開透明度和審計(jì)結(jié)果運(yùn)用度,變審計(jì)系統(tǒng)“自閉式”循環(huán)為“開放式”循環(huán)。二是探索政府績效審計(jì)方法體系。因?yàn)閱渭冄芯烤唧w技術(shù)方法不能解決開展績效審計(jì)的現(xiàn)實(shí)問題,本文從思想方法創(chuàng)新指導(dǎo)具體審計(jì)技術(shù)方法的角度進(jìn)行績效審計(jì)方法模式研究。政府績效審計(jì)方法的體系包括一般方法和技術(shù)方法。一般方法,實(shí)質(zhì)上是審計(jì)人員的思想方法。審計(jì)技術(shù)方法的形成,主要取決于審計(jì)自身目的的變化和對象范圍的擴(kuò)展,審計(jì)資源配置和利用情況,以及在規(guī)劃與實(shí)施審計(jì)時審計(jì)人員以什么為工作切入點(diǎn),才能以高效率低風(fēng)險的方式完成審計(jì)任務(wù),從而達(dá)到設(shè)定的審計(jì)目標(biāo)。 理論聯(lián)系實(shí)際是本論文的一大特點(diǎn)。最后,本文運(yùn)用案例分析的方法,通過對某城市濱海公園建設(shè)項(xiàng)目的績效審計(jì)案例的分析,對政府績效審計(jì)模式的實(shí)施運(yùn)用進(jìn)行了實(shí)證研究,說明了本文提出的政府績效審計(jì)模式在我國轉(zhuǎn)型期是可行的。
[Abstract]:At present, our country has not established the system, the complete government performance audit theory system, which has restricted our country government performance audit practice development to a certain extent. Therefore, this paper takes the government performance audit model in the transition period as the research object, deeply and systematically discusses the government performance audit theory. This will undoubtedly have certain theoretical and practical significance for promoting the establishment and improvement of government performance audit supervision system in China. This paper includes nine parts: introduction, theoretical basis of government performance audit in transition period, audit system analysis, organization model, audit implementation mode, audit method model, audit result application model, case analysis and conclusion. In this paper, the research perspective of performance audit mode is first positioned in the "transition period" of our country, combining the advanced theories, methods and practical experience of foreign performance audit with the current situation of our country and the actual situation of audit work. Taking the government performance audit model as a system under a certain external environment, taking the external environment of the government performance audit as the logical starting point of the analysis and research, the paper studies and constructs the government performance audit model in the transition period of our country. The conclusion is that it is necessary to establish the performance audit mode suitable for the current situation of our country and to realize the gradual transformation from the financial audit to the performance audit. It is the theoretical innovation of this paper to take the performance audit model as the frame and to study the performance audit under the background of our country's economic and social "transition period". Then, this paper uses the principal-agent theory and the system theory to construct the performance audit model from the aspects of organization implementation, audit method and result application, the first is to implement the "system process reengineering" in the audit process. In order to meet the needs of public government, responsible government and democratic government, strengthen the input and output of system process, improve the transparency of performance audit and the degree of application of audit results. Change the audit system "closed" cycle to "open" cycle. Second, explore the government performance audit method system. Because it is not possible to solve the practical problem of performance audit simply by studying specific technical methods, this paper studies the mode of performance audit methods from the angle of thinking and method innovation to guide specific audit techniques and methods. The system of government performance audit includes general method and technical method. The general method, in essence, is the auditor's thought method. The formation of audit technical methods mainly depends on the change of audit objective and the expansion of the scope of the object, the allocation and utilization of audit resources, and what the auditors use as the starting point in the planning and implementation of the audit. In order to complete the audit task in a high efficiency and low risk manner, we can achieve the set audit goal. The combination of theory and practice is a major feature of this paper. Finally, this paper uses the method of case analysis, through the analysis of the performance audit case of the coastal park construction project in a certain city, carries on the empirical research to the implementation of the government performance audit mode. It shows that the government performance audit model proposed in this paper is feasible in the transition period of our country.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 費(fèi)云舒;楊勇;;社會保障資金計(jì)算機(jī)審計(jì)的組織模式創(chuàng)新研究[J];現(xiàn)代經(jīng)濟(jì)信息;2013年05期

相關(guān)博士學(xué)位論文 前1條

1 樊慧;制約我國政府績效審計(jì)發(fā)展的影響因素研究：理論與實(shí)證[D];上海交通大學(xué);2012年

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本文編號：1848315