【作者】 曹宏举；

【导师】 张宝仁；

【作者基本信息】 吉林大学 ， 世界经济， 2010， 博士

【摘要】 审计的发展完全与经济社会发展紧密相连,是与受托责任关系的发展以及其内涵和外延的扩大相适应的。第二次世界大战以后,西方各国的审计理论和实务有了较大发展,在审计类型上已由传统的财务收支审计为主发展到绩效审计为主,政府审计已经达到前所未有的深度和广度,审计本质也发生很大变化,审计所涉及的内容也越来越宽泛,审计的地位和作用也越显重要。但由于审计理论从世界来看不知是难以研究,还是审计实务性太强而显得理论研究的不足,主要表现在研究的人很少,发表的文章数量也少之又少。不断发展中的绩效审计实践不仅给审计理论研究,也为自身进一步发展带来了挑战。当前世界经济不断发生变化,作为社会经济健康运行的保障手段,绩效审计必须发挥其合理而适当的作用,推动可持续发展,提高政府资源的使用效率,维护国家安全。为进一步理解政府绩效审计发展变化过程中审计本质及其职能的变化,需要重新运用审计动因理论和新制度经济学的制度变迁与创新等原理,对政府绩效审计的变迁、目的和本质及其作用和机制理论进行全新的深入研究,并给予新的诠释,并对审计实务予以指导。美国绩效审计是立法模式的发展者和现今的典型代表,是世界上开展绩效审计最早的国家;瑞典绩效审计原属行政型模式的典型代表,2003年7月1日已变革为立法型模式,开展绩效审计既比较早,发展也较快。美瑞两国在政府绩效审计方面积累了许多成功的经验和有效的方法。目前,瑞典国家审计署有40%左右的审计业务属绩效审计,每年完成约60个绩效审计项目,涉及财政、教育、环境、卫生、养老、文化、外事、农业、交通、政府投资,以及公共服务与私营合作等几乎所有政府部门、行政和公共机构,并取得了十分显著的成效:一是节约了社会资源;二是提高了政府效能;三是提高了管理水平。美国国家审计署有90%左右的审计业务属绩效审计,在2006年,美国审计署为财政创造的价值高达510亿美元,投入产出比是1:105,即在GAO的工作上每投资1美元,就得到105美元的回报。与此同时,还出版了近1000份报告和公告,并向政府提出了2700条工作改进建议,所提出的建议中有4/5得到贯彻执行。根据GAO的文件,在协助制定法律,改善公共服务方面,GAO还带来了1300项无法以财务计算的益处。在过去的十年间提高税收1000多亿美元。本文对美国和瑞典政府绩效审计进行比较研究,目的在于通过对美国和瑞典绩效审计的变迁和体制、机制变革的探讨,总结其经验和缺陷,发现新成果,为我国政府绩效审计理论研究和实践工作提供借鉴和参考。与美国和瑞典相比,我国的政府绩效审计起步较晚,仍然处于初级阶段,迫切需要开展政府绩效审计理论与实务的研究。随着经济全球化的不断深入和我国社会政治、经济、民主法制的不断完善,必然要求我国政府审计与时俱进、开拓创新,探索适合中国国情的绩效审计制度。在结构安排上本文可分为三个部分,共八章。其中:第一部分是本文研究的基础,包括第一章到第三章;第二部分是本文研究的重点,包括第四章到第七章;第八章为第三部分,是对前文分析研究的总结,即结论和启示部分。第一章是绪论部分,包括本论文选题的目的和意义、研究对象和基本思路、文献综述和创新与不足。第二章是政府绩效审计的一般分析。主要评述绩效审计的内涵与目标、体制类型与地位、功能与作用、绩效审计与传统财务审计的区别与联系。第三章是绩效审计理论综述。主要阐述绩效审计动因理论,它是用来论证绩效审计产生根源的理论依据;论述制度变迁理论,它是用来论证绩效审计变迁的理论依据;对绩效审计自身理论结构及其发展趋势进行评析,为后面的论述做铺垫。第四章是美瑞政府绩效审计变迁及其影响因素比较分析。主要对美国和瑞典政府绩效审计的形成背景、发展过程与现状及其各阶段的特点和政治、经济、社会需求、法律、文化传统、技术基础等影响绩效审计变迁的环境因素绩效比较分析。通过结合实际案例的比较分析,找出两国在政府绩效审计变迁及其影响因素方面的共同点和差异。第五章是美瑞政府绩效审计体制的比较分析。主要对美国和瑞典政府绩效审计体制发展变化、审计机构设置及其职能、审计机构人事安排及其职责、审计经费来源进行比较分析。通过结合实际案例的比较分析,找出两国在政府绩效审计体制方面的共同点和差异。第六章是美瑞政府绩效审计运行机制的比较分析。主要对实施绩效审计的目标、范围、程序、技术方法、质量控制和审计报告等运作机制的主要方面进行比较分析。通过结合案例的比较,分析两国在绩效审计运作机制方面的共同特点和不同的地方。第七章是美瑞政府绩效审计功能与效果的比较分析。主要是结合具体的案例,对美瑞政府绩效审计的功能进行比较分析,找出共同的特点和不同之处;对美瑞政府绩效审计在各自国家社会经济生活中的所最终产生的效果,如经济效果、社会效果、对外效果、维护国家安全效果等进行综合比较分析,以证明绩效审计的重要性。第八章美瑞政府绩效审计的经验、缺陷及对我国的启示。本章是本论文研究的最终成果。分为两个部分:第一部分主要是针对上述各章的比较研究,总结出美瑞政府绩效审计的成功经验和缺陷,并提出自己的几点结论;第二部分是通过对我国政府绩效审计的现状的分析,总结存在的问题,并结合美瑞两国政府绩效审计的成功经验和缺陷以及研究结论,提出开展我国政府绩效审计的合理化建议。做到“实务上升到理论、理论指导实务,理论和实务论证相结合”的研究思路。更多还原

【Abstract】 The development of auditing has a close relationship with the economic and social development, which is accompanied by the development of the fiduciary responsibility relations and the expansion of its connotation and extension .After World War Two, both theoretical and practical auditing exhibited tremendous development. The traditional audit of financial transactions is replaced by the performance audit where the government audit has reached a great advancement and the nature of the audit presents a great transformation too. Meanwhile, audit covers a much more comprehensive range, in which case, it becomes a more important issue. However, few people step in this area and papers are seldom published. The developing practice of performance auditing brings a challenge not only to the audit theory, but also to its further development. The world economy environment is very flexible. As a security measure of the social and economic health, performance audit must play its appropriate role of promoting sustainable development and improving the efficiency of resources to maintain the state security. To further understand the audit nature and the change of audit function, we need to apply the updated principles of economics, such as theories about demand and supply, to study the transformation, goals, nature and the functional mechanism of the changing government performance audit, which will better direct the practical audit.The performance audit in the United States is the typical representative of Legislation Model, which is also the first country to carry out performance audit in the world; the original performance audit system in Sweden applies administrative framework, which change to the legislation mode on July 1st, 2003 and maintains a fast development. Both America and Sweden accumulated many successful experiences and effective methods of the government performance audit. Currently, about 40% of the audit business in Swedish National Audit Department belongs to the performance audit; 60 audit projects including finance, education, environment, health, pension, culture, foreign affairs, agriculture, transportation, government investment, public service and private partnership are completed every year and achieves prominent results. First, social resources are saved. Second, government efficiency is improved. Third, government management is more effective. About 90%audit business of the American National Audit Department belongs to the performance audit business. In 2006, its audit department created the value of 51 billion US dollars. The input-output rate is 1:105, that is, every investment of 1 dollar in the GAO will receive 105 dollars’rewards. Meanwhile, it also published almost one thousand reports and announcements and made 2700 pieces of advices to the government, four fifths of which are executed. According to GAO’s documents, GAO also brought more than 1300 benefits that could not be counted by financial calculation to assist legislation formulation and improve public services. In the past ten years, tax income has increased by 100 billion US dollars.This article does a comparative research in the US and Sweden government audit in order to induce the experiences through their audit system evolution, which will provide references to China’s practical and theoretical government performance audit. Compared with the US and Sweden government performance audit, performance audit in China starts late and is still at its preliminary stage, which brings out the urge to develop the performance audit theory and practical research in China. As the continuous progress of the economic globalization and China’s social, political, economic and democratic development, revolution in government performance audit is required to march with the times and be ready to fit into this new environment.This article is divided into three parts, seven chapters. The first part is the foundation of this study, including the first to the third chapter; the second part is the focus of the study, including the forth to the sixth chapter; chapter seven of the third part is the summary of the preceding analysis.The first chapter is the introduction to our goals, topic selection; research objects, main ideas, innovation and defects.The second chapter is a general analysis of government performance audit, which describes its formation ,development, system,objectives, content,scope, functions and roles.The third chapter is the relative theory of the performance audit, where the theory of the major motives in performance audit is the source of performance audit; the theory of system transformation, institutional demand and supply is the theoretical basis for revolution of the performance audit. Relationships among the theoretical structure, nature, assumptions, audit objectives, audit criteria, audit information, audit control of the performance audit is made in order to demonstrate the ground work for later discussion.The fourth chapter is the comparative analysis of the performance audit transformation between the US and the Swedish governments, which comparatively discusses the formation, characteristics, development process, present status and the effective factors of various developing stages of both countries aiming to identify the influential factors in common and in difference.The fifth chapter provides the comparative analysis of the operating mechanism between American and Swedish government performance audit, which mainly carries out the comparative analysis of systematic construction and functions, personnel arrangement and responsibilities, operating mechanism and legal basis and audit objectives and targets of performance audit between the two countries. Through case study, common feature and differences of the operating mechanism of the two countries is offered.Chapter six is the comparative analysis of the functions and effectiveness of the two countries’government performance audit. By means of the specific cases, we will find the functional features both in common and in difference. It also provides a comparative analysis of economic, social, external and the security maintenance effects to confirm the government performance audit is effective.The last chapter concludes this paper and makes implications, which states the achievements of this paper. The first part sums up the success and defects of the performance audit of both American and Swedish governments, and provides our own thoughts. The second part analyzes the status of China’s government performance audit and put forward its problems. By referring the successful experience and the shortcomings of the US and Sweden performance audit, we provide some reasonable suggestion to carry out government performance audit in China, trying to achieve the concept“practice to theory, theory directs practice, practical and theoretical analyses are combined”更多还原