【摘要】： 政府績(jī)效審計(jì)代表了現(xiàn)代審計(jì)的發(fā)展方向,進(jìn)一步擴(kuò)展和深化了經(jīng)濟(jì)責(zé)任的內(nèi)涵,使政府審計(jì)進(jìn)入了以績(jī)效審計(jì)為中心,績(jī)效審計(jì)與財(cái)務(wù)審計(jì)并存的現(xiàn)代審計(jì)發(fā)展階段,如今,政府績(jī)效審計(jì)已經(jīng)成為許多國(guó)家政府審計(jì)部門關(guān)注的焦點(diǎn)。但是,直到目前,我國(guó)尚未建立起系統(tǒng)、完整的政府績(jī)效審計(jì)法律體系,理論研究成果不完善。這在一定程度上制約了我國(guó)政府績(jī)效審計(jì)實(shí)踐,影響了我國(guó)政府審計(jì)質(zhì)量。 因此,本文以中國(guó)政府績(jī)效審計(jì)法律體系為研究對(duì)象,較為系統(tǒng)地探討了構(gòu)建政府績(jī)效審計(jì)的法律體系,對(duì)于促進(jìn)審計(jì)在政府監(jiān)督方面充分發(fā)揮作用,無(wú)疑具有一定的理論意義和實(shí)踐意義。本文在深入研究績(jī)效審計(jì)產(chǎn)生的歷史背景和根本原因的基礎(chǔ)上,借鑒國(guó)外的理論研究成果和實(shí)踐經(jīng)驗(yàn),結(jié)合國(guó)內(nèi)學(xué)者對(duì)績(jī)效審計(jì)的研究和我國(guó)當(dāng)前開(kāi)展政府績(jī)效審計(jì)的實(shí)際情況,提出適宜我國(guó)政府審計(jì)環(huán)境的法律體系理論,并在該理論指導(dǎo)下嘗試探討政府績(jī)效審計(jì)的立法模式選擇、規(guī)范形式、主要內(nèi)容、救濟(jì)制度和法律責(zé)任、審計(jì)管理體制的改革等內(nèi)容。從修改我國(guó)的憲法、制定《政府績(jī)效審計(jì)法》、《政府績(jī)效審計(jì)準(zhǔn)則》三個(gè)層次上來(lái)建立和完善我國(guó)的政府績(jī)效審計(jì)法律體系。
[Abstract]:Government performance auditing represents the development direction of modern auditing, further expands and deepens the connotation of economic responsibility, making government auditing enter the stage of modern auditing development with performance auditing as the center and the coexistence of performance auditing and financial auditing. Now, government performance auditing has become the focus of government auditing departments in many countries. However, up to now, China has not yet established a systematic, complete legal system of government performance audit, theoretical research results are not perfect, which to a certain extent restricts the practice of government performance audit in China, affecting the quality of government audit.
Therefore, this article takes the Chinese government performance audit legal system as the research object, and systematically discusses the construction of the government performance audit legal system, which will undoubtedly have certain theoretical and practical significance for promoting the audit to play a full role in government supervision. On the basis of this reason, drawing lessons from foreign theoretical research results and practical experience, combining domestic scholars'research on performance auditing with the actual situation of government performance auditing in China, this paper puts forward a legal system theory suitable for the environment of government auditing, and tries to explore the legislative model selection of government performance auditing under the guidance of this theory. From the three levels of revising our constitution, formulating the "Government Performance Audit Law" and "Government Performance Audit Standards", we can establish and improve our government performance audit legal system.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

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