本文選題：政府 + 績效審計　； 參考：《蘇州大學(xué)》2007年碩士論文

【摘要】： 提高政府績效,是公共管理始終追求的目標之一。自20世紀二三十年代以來,“績效”、“績效管理”被引入到政府的公共管理范疇,并在八九十年代盛行。從績效的角度評價公共支出和預(yù)算安排的績效考評,已成為西方國家進行政府公共支出管理的一個重要手段�？冃гu估是績效管理的一項重要手段,績效審計又是績效管理、績效評估的重要組成部分。 隨著我國政治和經(jīng)濟體制改革的深入和國民經(jīng)濟的發(fā)展,政府績效問題成為各級政府普遍關(guān)注的問題,許多政府都在嘗試進行政府績效管理和評估的實踐活動。與此同時,開展政府績效審計的需要也日益強烈,審計署提出:要積極開展績效審計,爭取到2007年,投入績效審計的力量占整個政府審計力量的一半。在實際的運作過程中,政府績效管理、績效評估與審計部門的績效審計各自展開,獨立運作,相互封閉,其結(jié)果不僅造成人力,物力上的浪費,而且工作成果利用率不高,甚至由于評價不一致,影響政府的權(quán)威。作者選擇審計在政府績效管理中的作用作為畢業(yè)論文研究對象,旨在探索審計、尤其是績效審計與政府績效評估、績效管理的內(nèi)在聯(lián)系,尋求審計部門如何貼近政府中心工作,在政府績效管理中發(fā)揮應(yīng)有的作用。 文章通過對政府績效管理和績效審計的理論基礎(chǔ)和歷史背景進行深入分析,進而從理論和實踐兩個角度分別對政府績效管理和政府績效審計的目的、范圍、對象、程序、方法等進行分析和比較,從而找出內(nèi)在的邏輯聯(lián)系。 文章結(jié)合具體案例,探尋在我國如何發(fā)揮審計部門在政府績效管理中作用,以及審計部門在進行政府績效評價時要從公共管理的需要出發(fā),適當?shù)財U大視野,增加一些非經(jīng)濟性的指標。 文章介紹了我國政府績效審計的情況,并指出在此過程中遇到的體制、指標和法制等方面存在的問題,并提出相關(guān)對策和建議。
[Abstract]:Improving government performance is one of the goals that public administration always pursues. Since the twenties and thirties of the 20th century, "performance" and "performance management" have been introduced into the public management category of the government, and have prevailed in the 1980s and 1990s. Evaluating the performance of public expenditure and budget arrangement from the point of view of performance has become an important means for western countries to manage government public expenditure. Performance evaluation is an important means of performance management, and performance audit is an important part of performance management and performance evaluation. With the deepening of political and economic system reform and the development of national economy, government performance has become a common concern of governments at all levels. Many governments are trying to carry out the practice of government performance management and evaluation. At the same time, the need to carry out government performance audit is increasingly strong. The Audit Office puts forward: to actively carry out performance audit, strive for 2007, the power of investment in performance audit accounts for half of the whole government audit power. In the actual operation process, the government performance management, the performance appraisal and the audit department's performance audit are carried out separately, operate independently and close each other, the result is not only the waste of manpower and material resources, but also the low utilization rate of the work results. Even inconsistency in evaluation affects the authority of the government. The author chooses the role of audit in government performance management as the research object of graduation thesis in order to explore the internal relationship between audit, especially performance audit and government performance evaluation, performance management, and how audit departments approach the central work of the government. To play its due role in government performance management. By analyzing the theoretical basis and historical background of government performance management and performance audit, the paper analyzes the purpose, scope, object and procedure of government performance management and government performance audit from the angle of theory and practice, respectively. Methods are analyzed and compared to find out the internal logical relationship. Combining with specific cases, this paper explores how to play the role of audit department in government performance management in our country, and how audit departments should expand their horizons properly from the needs of public management when carrying out government performance evaluation. Add some non-economic indicators. This paper introduces the situation of government performance audit in our country, and points out the problems existing in the system, index and legal system in the process, and puts forward some relevant countermeasures and suggestions.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D630;F239.6

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 汪旭;政府審計績效研究[D];蘭州商學(xué)院;2011年

2 楊艷艷;政府公共工程投資績效審計研究[D];云南財經(jīng)大學(xué);2010年

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本文編號：1863019