【摘要】： 政府作為接受公眾委托對(duì)公共資源進(jìn)行管理、使用的受托人,其管理和使用公共資源的效率、效果及效益情況已經(jīng)成為公眾關(guān)注和評(píng)價(jià)的焦點(diǎn)。公眾寄希望于審計(jì)機(jī)關(guān)能夠通過審計(jì)監(jiān)督,客觀公正地反映政府管理責(zé)任的履行情況,并對(duì)公共資源分配、使用低效率的現(xiàn)象予以揭示。因此,績(jī)效審計(jì)正在成為許多國(guó)家政府審計(jì)關(guān)注的焦點(diǎn)和主要的工作內(nèi)容。 績(jī)效審計(jì)在西方國(guó)家開展得較早,近年來(lái)不斷得到重視、推廣與應(yīng)用。目前在發(fā)達(dá)國(guó)家政府審計(jì)中,績(jī)效審計(jì)占有很大的比重。但在我國(guó),真正意義上的政府績(jī)效審計(jì)實(shí)踐起步較晚。雖然目前各地審計(jì)機(jī)關(guān)在政府績(jī)效審計(jì)的探索中有些成功案例,但缺乏對(duì)審計(jì)方法選擇的系統(tǒng)分析和總結(jié)。此外,審計(jì)學(xué)界對(duì)政府績(jī)效審計(jì)的理論研究也集中于審計(jì)目標(biāo)、概念、體系制度等方面,缺乏真正能夠指導(dǎo)實(shí)踐的研究成果。因此,本文基于公共產(chǎn)品理論,通過對(duì)公共產(chǎn)品這一政府績(jī)效審計(jì)對(duì)象的分析,從理論和實(shí)踐兩個(gè)方面研究績(jī)效審計(jì)方法的選擇問題。論文共分六章。 第一章緒論,介紹政府績(jī)效審計(jì)的概念及產(chǎn)生基礎(chǔ),國(guó)內(nèi)外研究現(xiàn)狀,研究意義,以及論文的研究?jī)?nèi)容和研究方法。 第二章介紹政府績(jī)效審計(jì)的常用方法以及目前我國(guó)各級(jí)審計(jì)機(jī)關(guān)在審計(jì)方法選擇中的主要依據(jù)與做法。在分析現(xiàn)狀的基礎(chǔ)上,利用公共產(chǎn)品理論對(duì)影響績(jī)效審計(jì)方法選擇的因素進(jìn)行了分析,即政府績(jī)效審計(jì)對(duì)象的特殊性、審計(jì)內(nèi)容的不同以及審計(jì)方法自身的局限性。 第三章介紹了美國(guó)、挪威、日本三個(gè)國(guó)家政府績(jī)效審計(jì)的案例,分析了國(guó)外審計(jì)方法的選擇過程及其對(duì)我國(guó)的啟示。 第四章針對(duì)績(jī)效審計(jì)方法選擇中的幾個(gè)影響因素,提出了科學(xué)選擇政府績(jī)效審計(jì)方法的對(duì)策建議。首先在審計(jì)方法選擇中應(yīng)遵循“以審計(jì)對(duì)象性質(zhì)界定為基礎(chǔ)”、“以公共產(chǎn)品投入產(chǎn)出過程為框架”、“以審計(jì)方法適用性為依據(jù)”的基本原則;其次設(shè)計(jì)了審計(jì)方法選擇的具體步驟,即:第一步——確定被審計(jì)對(duì)象的性質(zhì);第二步——根據(jù)審計(jì)對(duì)象的性質(zhì)細(xì)化具體的審計(jì)內(nèi)容;第三步——根據(jù)不同的審計(jì)內(nèi)容選擇相適應(yīng)的審計(jì)方法。 第五章選擇了兩個(gè)純公共產(chǎn)品和兩個(gè)準(zhǔn)公共產(chǎn)品的審計(jì)案例,對(duì)其審計(jì)方法的選擇進(jìn)行分析,通過四個(gè)案例驗(yàn)證科學(xué)選擇審計(jì)方法的原則及具體步驟。 第六章為結(jié)束語(yǔ),對(duì)全文的研究進(jìn)行總結(jié),并且提出下一步的研究展望。
[Abstract]:As the trustee of public resources management and use, the efficiency, effect and effectiveness of the management and use of public resources have become the focus of public attention and evaluation. The public hopes that audit institutions can objectively and fairly reflect the performance of government management responsibility through audit supervision, and reveal the phenomenon of public resource allocation and inefficient use. Therefore, performance audit is becoming the focus and main work content of many governments. Performance auditing has been carried out early in western countries, and has been paid more attention, popularized and applied in recent years. At present, in the developed country government audit, the performance audit occupies the very big proportion. But in our country, the real government performance audit practice starts late. Although there are some successful cases in the exploration of government performance audit, there is a lack of systematic analysis and summary on the selection of audit methods. In addition, the theoretical study of government performance audit in auditing circles also focuses on audit objectives, concepts, systems and systems, and lacks of research results that can really guide the practice. Therefore, based on the theory of public goods, this paper studies the choice of performance audit methods from two aspects of theory and practice through the analysis of public goods, which is the object of government performance audit. The thesis is divided into six chapters. The first chapter introduces the concept and foundation of government performance audit, the research status at home and abroad, the significance of the research, as well as the research content and research methods. The second chapter introduces the common methods of government performance audit and the main basis and practice of auditing method selection at all levels in our country. Based on the analysis of the present situation, this paper analyzes the factors that affect the choice of performance audit methods by using the theory of public goods, that is, the particularity of government performance audit objects, the differences of audit contents and the limitations of audit methods themselves. The third chapter introduces the cases of government performance audit in America, Norway and Japan, and analyzes the selection process of foreign audit methods and its enlightenment to our country. In the fourth chapter, the author puts forward some countermeasures and suggestions on how to choose the government performance audit method scientifically in view of several influencing factors in the selection of performance audit methods. Firstly, the selection of audit methods should follow the basic principles of "defining the nature of audit objects", "taking public goods input-output process as the framework" and "based on the applicability of audit methods". Secondly, it designs the specific steps to select the audit method, that is, the first step is to determine the nature of the object audited, the second step is to refine the specific audit content according to the nature of the audit object. Step 3-choose appropriate audit methods according to different audit contents. Chapter five selects two audit cases of pure public goods and two quasi-public goods, analyzes the choice of audit methods, and verifies the principles and concrete steps of scientific selection of audit methods through four cases. Chapter six is the conclusion, which summarizes the research and puts forward the future research prospect.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 熊遠(yuǎn)游;政府績(jī)效審計(jì)中外對(duì)比研究[D];吉林財(cái)經(jīng)大學(xué);2011年

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本文編號(hào)：2279990