我國政府審計的績效管理研究
發(fā)布時間：2019-03-30 21:16
【摘要】：20世紀70年代末興起的新公共管理運動,使社會各界開始關(guān)注公共部門績效及其責(zé)任。作為公共部門之一的政府審計部門,在關(guān)注其他公共部門績效時,也需要回應(yīng)社會公眾和其他公共部門對其自身績效的關(guān)注。為此,越來越多的最高審計機關(guān)開始編制審計機關(guān)績效報告,以此加強其自身績效的管理。從全球范圍內(nèi)看,發(fā)布最高審計機關(guān)績效報告的國家和地區(qū)主要有美國、英國、澳大利亞、香港和日本等。這些國家和地區(qū)通過每年的績效報告,詳盡介紹自身的績效管理情況,如人員績效考核情況、經(jīng)費使用情況、審計建議數(shù)量、審計建議被采納情況、績效審計報告的數(shù)量和在審計報告中所占比例等等。從各國實踐來看,政府審計績效管理能夠促進審計機關(guān)改進自身內(nèi)部管理,防范審計風(fēng)險,完善審計制度和規(guī)范,進而更好監(jiān)督、評價并提高其他公共部門的績效,以求推動實現(xiàn)國家良性治理,促進經(jīng)濟和社會科學(xué)發(fā)展。2011年,我國首次公布自身的審計署績效報告,在社會上引起的反響非常強烈。然而,我國政府審計績效管理尚未完全發(fā)展成熟,并且由于提供服務(wù)的特殊性使得評價審計機關(guān)自身績效十分困難,其績效水平高低也關(guān)乎自身生存發(fā)展。鑒于評價政府審計機關(guān)績效的困難性以及審計提升自身能力的必要性、緊迫性,研究我國政府審計績效管理具有重要意義。 本文首先闡述了政府審計績效管理的有關(guān)概念,并系統(tǒng)性地介紹了新公共管理理論、科學(xué)管理理論和戰(zhàn)略管理理論等政府審計績效管理的理論基礎(chǔ)；接著,本文在介紹政府審計績效管理平衡計分卡評價方法和政府審計績效評價指標體系設(shè)計的SMART原則后,試圖構(gòu)建了我國政府審計績效管理的評價指標體系；然后,結(jié)合審計署績效報告和審計署對特派辦年度考核情況這兩個案例,檢驗了本文以平衡計分卡方法構(gòu)建的我國政府審計績效評價指標方法的可行性；最后,本文試圖對我國政府審計績效管理中表現(xiàn)出來的一些問題和不足,給出幾點具體的建議,包括建立科學(xué)有效的績效管理機制、建立審計權(quán)威體系、強化團隊協(xié)同、激發(fā)個體進取精神和試行政府審計項目經(jīng)理制等。
[Abstract]:At the end of 1970s, the new public management movement began to pay attention to the performance and responsibility of the public sector. As one of the public sectors, the government audit department also needs to respond to the public and other public sector concerns about its own performance when it pays attention to the performance of other public sectors. Therefore, more and more Supreme Audit institutions begin to prepare audit institution performance reports, so as to strengthen their own performance management. From a global perspective, the top audit institutions issued performance reports in the United States, the United Kingdom, Australia, Hong Kong and Japan. These countries and territories, through their annual performance reports, provide detailed information on their performance management, such as personnel performance appraisal, use of funds, number of audit recommendations, and acceptance of audit recommendations, The number of performance audit reports and the proportion of audit reports and so on. From the practice of various countries, government audit performance management can promote audit institutions to improve their own internal management, prevent audit risks, improve audit systems and norms, and then better monitor, evaluate and improve the performance of other public sectors. In order to promote the benign governance of the country and promote the development of economic and social sciences, China published its audit office performance report for the first time in 2011, which caused a very strong response in the society. However, the performance management of government audit in China is not yet fully developed and mature, and because of the particularity of providing services, it is very difficult to evaluate the performance of audit institutions themselves, and its level of performance is also related to their survival and development. In view of the difficulty of evaluating the performance of government audit institutions and the necessity and urgency of improving the ability of audit, it is of great significance to study the performance management of government audit in China. Firstly, this paper expounds the concept of government audit performance management, and systematically introduces the theoretical basis of government audit performance management, such as new public management theory, scientific management theory and strategic management theory. Then, after introducing the evaluation method of the balanced scorecard of the government audit performance management and the SMART principle of the government audit performance evaluation index system, this paper tries to construct the evaluation index system of the government audit performance management of our country. Then, combining the audit performance report and the audit office's annual evaluation, this paper tests the feasibility of the Chinese government audit performance evaluation index method based on the balanced scorecard method. Finally, this paper attempts to show some problems and deficiencies in the performance management of government audit in China, and gives some concrete suggestions, including establishing scientific and effective performance management mechanism, establishing audit authority system, strengthening team coordination, and so on. Stimulate individual enterprising spirit and trial government audit project manager system and so on.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F239.66
本文編號：2450495
[Abstract]:At the end of 1970s, the new public management movement began to pay attention to the performance and responsibility of the public sector. As one of the public sectors, the government audit department also needs to respond to the public and other public sector concerns about its own performance when it pays attention to the performance of other public sectors. Therefore, more and more Supreme Audit institutions begin to prepare audit institution performance reports, so as to strengthen their own performance management. From a global perspective, the top audit institutions issued performance reports in the United States, the United Kingdom, Australia, Hong Kong and Japan. These countries and territories, through their annual performance reports, provide detailed information on their performance management, such as personnel performance appraisal, use of funds, number of audit recommendations, and acceptance of audit recommendations, The number of performance audit reports and the proportion of audit reports and so on. From the practice of various countries, government audit performance management can promote audit institutions to improve their own internal management, prevent audit risks, improve audit systems and norms, and then better monitor, evaluate and improve the performance of other public sectors. In order to promote the benign governance of the country and promote the development of economic and social sciences, China published its audit office performance report for the first time in 2011, which caused a very strong response in the society. However, the performance management of government audit in China is not yet fully developed and mature, and because of the particularity of providing services, it is very difficult to evaluate the performance of audit institutions themselves, and its level of performance is also related to their survival and development. In view of the difficulty of evaluating the performance of government audit institutions and the necessity and urgency of improving the ability of audit, it is of great significance to study the performance management of government audit in China. Firstly, this paper expounds the concept of government audit performance management, and systematically introduces the theoretical basis of government audit performance management, such as new public management theory, scientific management theory and strategic management theory. Then, after introducing the evaluation method of the balanced scorecard of the government audit performance management and the SMART principle of the government audit performance evaluation index system, this paper tries to construct the evaluation index system of the government audit performance management of our country. Then, combining the audit performance report and the audit office's annual evaluation, this paper tests the feasibility of the Chinese government audit performance evaluation index method based on the balanced scorecard method. Finally, this paper attempts to show some problems and deficiencies in the performance management of government audit in China, and gives some concrete suggestions, including establishing scientific and effective performance management mechanism, establishing audit authority system, strengthening team coordination, and so on. Stimulate individual enterprising spirit and trial government audit project manager system and so on.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F239.66
【參考文獻】
相關(guān)期刊論文 前10條
1 王學(xué)龍;當前我國政府審計工作存在的問題及對策[J];財會通訊;2003年09期
2 黎四龍;國家審計體制理論介評及改革設(shè)想[J];經(jīng)濟論壇;2005年16期
3 盛碧荷;;信息化條件下政府審計存在的問題與對策[J];科技信息;2010年29期
4 那國毅;德魯克的1358——之管理者的五項工作及八大領(lǐng)域(上)[J];IT經(jīng)理世界;2005年17期
5 蔡立輝;西方國家政府績效評估的理念及其啟示[J];清華大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2003年01期
6 楊茁;;問責(zé)與績效評價:政府審計職能創(chuàng)新解讀[J];求是學(xué)刊;2006年05期
7 劉家義;;樹立科學(xué)審計理念 發(fā)揮審計監(jiān)督“免疫系統(tǒng)”功能[J];求是;2009年10期
8 朱小平,葉友,傅黎瑛;中美國家審計績效衡量指標體系比較研究[J];審計與經(jīng)濟研究;2004年05期
9 付同青;;基于平衡計分卡的政府審計績效評估指標構(gòu)建[J];審計與經(jīng)濟研究;2008年03期
10 王琳;;國家審計人員績效考核系統(tǒng)模型研究[J];審計研究;2006年01期
，本文編號：2450495
本文鏈接：http://sikaile.net/jingjilunwen/sjlw/2450495.html
最近更新
教材專著
