我国政府绩效审计问题研究

Research on the problem of government performance audit in China

摘要:(摘要内容经过系统自动伪原创处理以避免复制,下载原文正常,内容请直接查看目录。)

国外当局绩效审计已构成比拟完全的审计原则和审计系统,我国当局绩效审计还处于启动阶段,国度审计五年成长计划已明白提出要完成财政进出审计和绩效审计偏重的请求,同时展开当局绩效审计也是我国经济成长的客不雅请求。本文拟商量我国当局绩效审计的难点及对策等成绩,以增进合适中国国情的当局绩效审计轨制的树立。本文起首对绩效审计和当局绩效审计的实际作初步的商量。包含绩效审计的概念、要素、规模、和与传统财政审计的差别等,并对当局绩效审计的寄义和本能机能停止了扼要的论述,最初指出我国展开当局绩效审计主要意义。第二部门作者在剖析我国当局绩效审计的近况基本上,指出其存在的重要成绩,包含对绩效审计熟悉缺乏、不克不及周全实行绩效审计、绩效目标评价系统不完美、没有公承认实用的绩效尺度、较难获得精确充足的审计证据等。第三部门针对我国当局绩效审计存在的重要成绩停止深刻的缘由剖析。指出制约以后我国当局绩效审计成长的重要的缘由有:现行审计体系体例是制约绩效审计成长的基本缘由、有关绩效审计的司法律例和轨制标准绝对滞后、我国现阶段的客不雅情况晦气于绩效审计的展开、绩效审计的基本任务比拟软弱、审计人员的本质未能顺应绩效审计成长的须要等。第四部门是我国展开当局绩效审计的对策商量。针对上述存在的重要妨碍,从五个方面提出响应的处理对策:建立绩效审计不雅念、增强国度审计机关的自力性;树立当局绩效审计的司法、律例根据;构建当局绩效审计评价系统;进步审计人员本质等。

Abstract:

Foreign government performance audit, form relatively complete auditing principles and audit system, China's government performance audit is still in the start-up phase, state auditors five-year growth plan has clearly put forward the to complete fiscal and audit and performance audit emphasis on request, carried out at the same time, government performance audit is the growth of the economy of our country objectively requests. This paper intends to discuss our government performance audit of the difficulties and Countermeasures of achievements, to promote the right of government performance auditing system building in China. In this paper, we first discuss the practice of performance audit and the government performance audit. Contains performance audit concept, elements, scale, and difference from traditional financial audit and the government performance audit of send righteousness and instinct function has carried on the brief elaboration, initially pointed to China's government performance audit of major significance. The second part of the author on the analysis of the present situation of our government performance audit basically. It is pointed out that the existence of important achievements, included on the performance audit of familiar lack, cannot comprehensive implementation of performance audit, performance evaluation target system is not perfect, there is no public recognition and practical performance scale, it is difficult to obtain sufficient accuracy of audit evidence etc.. The third Department of the government performance audit of the existence of the important results of the deep reason analysis. It is pointed out that the control of government performance audit development important reasons: current audit system is restricting growth performance audit of the basic reason, about performance audit of the laws, regulations and rail of standard absolute lag, at the present stage of our country objectively situation adverse to performance audit of the expansion, performance audit of the basic tasks compared weakness, the essence of auditors failed to conform to the performance audit development need. The fourth section is the Countermeasures of the government performance audit in our country. In view of the above important hinder, from five aspects put forward response countermeasures: establish performance audit indecent ideas, enhance the independence of state audit organs; establish government performance audit of justice, laws and regulations; the basis of construction of government performance audit evaluation system; progress auditors nature.

目录:

摘要6-7
ABSTRACT7-8
引言10-13
    一、研究背景10
    二、研究意义10-11
    三、国内外研究现状11-12
    四、研究思路及本文的框架结构12-13
第一章 政府绩效审计概述13-27
    1.1 绩效审计概述13-22
    1.2 政府绩效审计概述22-24
    1.3 我国开展政府绩效审计的意义24-27
第二章 我国政府绩效审计的现状及存在的主要问题27-32
    2.1 我国政府绩效审计的现状27-28
    2.2 我国政府绩效审计存在的主要问题28-32
第三章 制约我国政府绩效审计发展的原因32-39
    3.1 现行审计体制是制约绩效审计发展的根本原因32-36
    3.2 有关绩效审计的法律法规和制度规范相对滞后36
    3.3 我国现阶段的客观环境不利于绩效审计的开展36-37
    3.4 绩效审计的基础工作比较薄弱37
    3.5 审计人员的素质未能适应绩效审计发展的需要37-39
第四章 我国开展政府绩效审计的对策39-50
    4.1 树立绩效审计观念39-40
    4.2 加强国家审计机关的独立性40-42
    4.3 建立政府绩效审计的法律、法规依据42-44
    4.4 构建政府绩效审计评价体系44-47
    4.5 提高审计人员素质47-50
结论50-51
参考文献51-54
后记54