【摘要】：20世紀(jì)70年代末興起的新公共管理運(yùn)動(dòng),使社會(huì)各界開(kāi)始關(guān)注公共部門(mén)績(jī)效及其責(zé)任。作為公共部門(mén)之一的政府審計(jì)部門(mén),在關(guān)注其他公共部門(mén)績(jī)效時(shí),也需要回應(yīng)社會(huì)公眾和其他公共部門(mén)對(duì)其自身績(jī)效的關(guān)注。為此,越來(lái)越多的最高審計(jì)機(jī)關(guān)開(kāi)始編制審計(jì)機(jī)關(guān)績(jī)效報(bào)告,以此加強(qiáng)其自身績(jī)效的管理。從全球范圍內(nèi)看,發(fā)布最高審計(jì)機(jī)關(guān)績(jī)效報(bào)告的國(guó)家和地區(qū)主要有美國(guó)、英國(guó)、澳大利亞、香港和日本等。這些國(guó)家和地區(qū)通過(guò)每年的績(jī)效報(bào)告,詳盡介紹自身的績(jī)效管理情況,如人員績(jī)效考核情況、經(jīng)費(fèi)使用情況、審計(jì)建議數(shù)量、審計(jì)建議被采納情況、績(jī)效審計(jì)報(bào)告的數(shù)量和在審計(jì)報(bào)告中所占比例等等。從各國(guó)實(shí)踐來(lái)看,政府審計(jì)績(jī)效管理能夠促進(jìn)審計(jì)機(jī)關(guān)改進(jìn)自身內(nèi)部管理,防范審計(jì)風(fēng)險(xiǎn),完善審計(jì)制度和規(guī)范,進(jìn)而更好監(jiān)督、評(píng)價(jià)并提高其他公共部門(mén)的績(jī)效,以求推動(dòng)實(shí)現(xiàn)國(guó)家良性治理,促進(jìn)經(jīng)濟(jì)和社會(huì)科學(xué)發(fā)展。2011年,我國(guó)首次公布自身的審計(jì)署績(jī)效報(bào)告,在社會(huì)上引起的反響非常強(qiáng)烈。然而,我國(guó)政府審計(jì)績(jī)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(píng)價(jià)審計(jì)機(jī)關(guān)自身績(jī)效十分困難,其績(jī)效水平高低也關(guān)乎自身生存發(fā)展。鑒于評(píng)價(jià)政府審計(jì)機(jī)關(guān)績(jī)效的困難性以及審計(jì)提升自身能力的必要性、緊迫性,研究我國(guó)政府審計(jì)績(jī)效管理具有重要意義。 本文首先闡述了政府審計(jì)績(jī)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(jì)績(jī)效管理的理論基礎(chǔ)；接著,本文在介紹政府審計(jì)績(jī)效管理平衡計(jì)分卡評(píng)價(jià)方法和政府審計(jì)績(jī)效評(píng)價(jià)指標(biāo)體系設(shè)計(jì)的SMART原則后,試圖構(gòu)建了我國(guó)政府審計(jì)績(jī)效管理的評(píng)價(jià)指標(biāo)體系；然后,結(jié)合審計(jì)署績(jī)效報(bào)告和審計(jì)署對(duì)特派辦年度考核情況這兩個(gè)案例,檢驗(yàn)了本文以平衡計(jì)分卡方法構(gòu)建的我國(guó)政府審計(jì)績(jī)效評(píng)價(jià)指標(biāo)方法的可行性；最后,本文試圖對(duì)我國(guó)政府審計(jì)績(jī)效管理中表現(xiàn)出來(lái)的一些問(wèn)題和不足,給出幾點(diǎn)具體的建議,包括建立科學(xué)有效的績(jī)效管理機(jī)制、建立審計(jì)權(quán)威體系、強(qiáng)化團(tuán)隊(duì)協(xié)同、激發(fā)個(gè)體進(jìn)取精神和試行政府審計(jì)項(xiàng)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(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.66

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王學(xué)龍;當(dāng)前我國(guó)政府審計(jì)工作存在的問(wèn)題及對(duì)策[J];財(cái)會(huì)通訊;2003年09期

2 黎四龍;國(guó)家審計(jì)體制理論介評(píng)及改革設(shè)想[J];經(jīng)濟(jì)論壇;2005年16期

3 盛碧荷;;信息化條件下政府審計(jì)存在的問(wèn)題與對(duì)策[J];科技信息;2010年29期

4 那國(guó)毅;德魯克的1358——之管理者的五項(xiàng)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(guó)家政府績(jī)效評(píng)估的理念及其啟示[J];清華大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2003年01期

6 楊茁;;問(wèn)責(zé)與績(jī)效評(píng)價(jià):政府審計(jì)職能創(chuàng)新解讀[J];求是學(xué)刊;2006年05期

7 劉家義;;樹(shù)立科學(xué)審計(jì)理念 發(fā)揮審計(jì)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(guó)家審計(jì)績(jī)效衡量指標(biāo)體系比較研究[J];審計(jì)與經(jīng)濟(jì)研究;2004年05期

9 付同青;;基于平衡計(jì)分卡的政府審計(jì)績(jī)效評(píng)估指標(biāo)構(gòu)建[J];審計(jì)與經(jīng)濟(jì)研究;2008年03期

10 王琳;;國(guó)家審計(jì)人員績(jī)效考核系統(tǒng)模型研究[J];審計(jì)研究;2006年01期

，

本文編號(hào)：2450495