【摘要】： 隨著我國改革的不斷深化和經(jīng)濟建設(shè)步伐的加快，經(jīng)濟運行質(zhì)量和資源利用效率問題顯得尤為重要。近年來，我國財政預(yù)算收支規(guī)模呈現(xiàn)逐年遞增的趨勢，然而當(dāng)前我國財政管理的突出矛盾卻集中反映在入不敷出；預(yù)算編制方法落后，支出范圍不能適應(yīng)體制轉(zhuǎn)軌的要求，“越位”與“缺位”的矛盾突出；資金支出鏈條過長，資金使用缺乏監(jiān)督，資金使用效率低下和浪費現(xiàn)象嚴重等問題。因此，加強財政預(yù)算支出管理與監(jiān)督，提高財政預(yù)算支出資金的使用效益，成為當(dāng)前政府財政管理的當(dāng)務(wù)之急。而國家財政審計的職能恰恰體現(xiàn)在：促進財政體制的改革和完善，為社會主義市場經(jīng)濟發(fā)展奠定體制基礎(chǔ)；監(jiān)督和促進國家財政政策的落實，即監(jiān)督和促進國家財政預(yù)算的有效執(zhí)行，以提高財政預(yù)算資金的利用效率。基于財政預(yù)算資金與社會需求之間的矛盾和社會公眾對財政預(yù)算資金效益的關(guān)注，財政審計逐漸將財政預(yù)算資金的效益問題納入其工作范疇。所以，研究如何開展財政預(yù)算資金績效審計十分必要。 任何事物都有其賴以生存的條件，財政預(yù)算資金績效審計也不例外。本論文將從審計環(huán)境的角度總結(jié)市場經(jīng)濟國家開展政府績效審計時所共同具備的公共財政、公共管理及法治化管理等環(huán)境條件，通過分析我國的現(xiàn)狀得出我國已基本具備上述條件，，然而由于我國的經(jīng)濟發(fā)展水平還處于社會主義初級階段，還存在一些財政預(yù)算資金績效審計全面開展得制約因素，如理論研究脫離實務(wù)、預(yù)算管理不規(guī)范、績效審計評價體系缺乏以及績效審計人員素質(zhì)尚待提高等現(xiàn)實問題。 在分析開展財政預(yù)算資金績效審計必要且可行后，如何開展便成了主要問題。所以，在第三部分我主要探討了財政預(yù)算資金績效審計的目標、假設(shè)、內(nèi)容、標準和報告等理論問題并對它們進行了一般論述。鑒于財政預(yù)算資金涉及范圍的廣泛，對其進行績效審計研究必須貫徹“全面審計，突出重點”的方針，所以我在第四部分選擇公共投資項目績效審計進行了深入探討。我之所以選擇公共投資項目，是因為：一是政府公共投資是推動經(jīng)濟和社會發(fā)展的重要因素，將有限的財政預(yù)算資金科學(xué)、合理地配置到滿足各種不同社會公共需要的方面，使其取得最大的社會實際效益，這既是財政預(yù)算資金支出的核心問題，也是各級政府履行公共責(zé)任的重要內(nèi)容；二是研究公共投資項目績效審計重要性，對于研究如何開展專項資金績效審計，甚至是整個績效審計都有重要的參考和借鑒意義。最后，在對財政預(yù)算資金和公共投資項目的績效審計研究成果基礎(chǔ)上，針對當(dāng)前存在的制約因素，提出了相應(yīng)的對策和建議。
[Abstract]:With the deepening of China's reform and the acceleration of economic construction, the quality of economic operation and the efficiency of resource utilization are becoming more and more important. In recent years, the scale of budget revenue and expenditure in our country has been increasing year by year. However, the outstanding contradiction of financial management in our country is mainly reflected in the lack of income, the backwardness of budget preparation method, and the inability of expenditure range to meet the requirements of system transition. The contradiction between "offside" and "absence" is prominent, the chain of fund expenditure is too long, the fund use is lack of supervision, the efficiency of fund use is low and the phenomenon of waste is serious. Therefore, it is urgent for the government to strengthen the management and supervision of budget expenditure and improve the efficiency of the use of budget expenditure funds. The functions of the state financial audit are to promote the reform and perfection of the financial system, to lay the institutional foundation for the development of the socialist market economy, to supervise and promote the implementation of the state financial policy, That is, to supervise and promote the effective implementation of the state budget, in order to improve the efficiency of the use of financial budget funds. Based on the contradiction between the financial budget funds and the social needs and the public's concern about the financial budget funds benefit, the financial audit gradually brings the benefit of the financial budget funds into the scope of its work. Therefore, it is necessary to study how to carry out financial budget performance audit. Everything has its survival conditions, financial budget performance audit is no exception. From the angle of audit environment, this paper will summarize the common environmental conditions such as public finance, public management and legalization management when the market economy countries carry out government performance audit. By analyzing the present situation of our country, it is concluded that our country has basically possessed the above conditions. However, since the level of economic development of our country is still in the primary stage of socialism, there are still some factors restricting the performance audit of financial budget funds in an all-round way. For example, the theoretical research is divorced from the practice, the budget management is not standardized, the performance audit evaluation system is lacking and the quality of the performance auditor needs to be improved. After analyzing the necessity and feasibility of financial budget fund performance audit, how to carry out it becomes the main problem. Therefore, in the third part, I mainly discuss the objectives, assumptions, contents, standards and reports of the performance audit of financial budget funds, and discuss them in general. In view of the wide range of financial budget funds, it is necessary to carry out the policy of "overall audit and highlight key points" in the study of performance audit, so in the fourth part, I choose the performance audit of public investment projects to conduct in-depth discussion. I chose public investment projects because: first, government public investment is an important factor in promoting economic and social development. The limited budget funds are scientifically allocated to meet various social and public needs. It is not only the core problem of the financial budget expenditure, but also the important content of the governments at all levels to fulfill the public responsibility, the second is to study the importance of the performance audit of public investment projects. For the study of how to carry out the performance audit of special funds, even the whole performance audit has an important reference and reference significance. Finally, on the basis of the research results of the performance audit of the financial budget funds and public investment projects, this paper puts forward the corresponding countermeasures and suggestions in view of the existing restrictive factors.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F812.3;F239.65

【引證文獻】

相關(guān)期刊論文 前1條

1 孫淑莉;;淺談建設(shè)項目投資效益的審計方法[J];雞西大學(xué)學(xué)報;2012年06期

本文編號：2182606