中国政府绩效审计研究

【作者】 李旭；

【导师】 郭定平；

【作者基本信息】 复旦大学 ， 公共管理， 2011， 硕士

【摘要】 20世纪40年代以来,随着社会经济的发展,在西方发达国家,政府绩效审计应运而生。自此,西方发达国家的政府审计先后进入了绩效审计与传统的财务审计并重的发展阶段,并且审计工作的重心逐渐向绩效审计倾斜。目前,绩效审计已经成为许多国家政府审计的主要内容,美国、英国、澳大利亚等国家还建立起专门的绩效审计制度。在中国,随着中国政治经济体制改革的不断深化,政府绩效审计已成为中国政府审计的发展方向,积极开展政府绩效审计是中国审计融入世界审计主流、与世界审计接轨的必然要求,也是中国经济社会发展的阶段性需求和审计自身发展的规律的必然要求。中国政府审计工作也正处在从传统审计向现代审计转型的重要时期,2003年审计署发布《审计署2003-2007年审计工作发展规划》明确提出要积极尝试开展效益审计,并把效益审计作为未来几年的三大任务之一。2006年审计署发布《审计署2006-2010年审计工作发展规划》明确提出要坚持财政财务收支的真实合法审计与效益审计并重,每年投入效益审计的力量占整个审计力量的一半左右,全面推进效益审计,到2010年初步建立起适合中国国情的效益审计方法体系。2008年,审计署发布《审计署2008-2012年审计工作规划》,提出全面推进绩效审计,到2012年,每年所有的审计项目都开展绩效审计。中国政府绩效审计的现状如何,存在哪些需要改进的问题,与西方发达国家相比差距有哪些,如何促进中国政府绩效审计又好又快发展,这些都是值得研究的问题。因此,研究中国政府绩效审计具有重要的理论和现实意义。本文采取这样一种思路：通过对绩效审计一般理论的阐述,明确绩效审计的涵义、内容。在分析深圳市和温州市政府绩效审计现状、存在问题及成因的基础上,借鉴国外政府绩效审计发展比较成熟的美国、英国、澳大利亚的先进经验,提出加快中国政府绩效审计发展的对策。本文共分六个部分。第一部分为导论,提出问题并说明研究的目的、意义、绩效审计基本概念及国内外研究文献,同时介绍本文所使用的几个研究方法。第二部分对政府绩效审计问题的理论进行分析。第三部分主要对深圳市和温州市政府绩效审计的现状、存在问题及成因进行分析。第四部分主要介绍美国、英国、澳大利亚三个政府绩效审计发展比较成熟国家的政府绩效审计情况,在中外政府绩效审计的比较分析的基础上,找出国外政府绩效审计的先进经验及对中国的启示。第五部分提出促进中国政府绩效审计发展的对策建议：建立健全政府绩效审计的法律法规体系；进行审计体制的改革；构建各层面的政府绩效审计指标体系；抓好政府绩效审计的质量控制；实施多元化的政府绩效审计组织方式及制定和实施中国政府绩效审计人才战略。第六部分为结束语。更多还原

【Abstract】 With the social and economic development in western developed countries, government performance audit was initially introduced in the 1940s. Government audit in western developed countries has since entered the stage of emphasizing both performance audit and traditional financial audit but leaning gradually towards the performance audit. Now, performance audit has become a major part of the government audit in many countries and a specialized performance audit system has been established in the U.S., U.K., Australia, etc,.With the deepening of China’s political and economic system reforms, government performance audit has been the ultimate direction of government audit in China. Actively conducting government performance audit is the prerequisite of integrating China’s audit with the mainstream of world audit and keeping pace with the world audit. It is also currently demanded by China’s economic and social development and internally required by the rules of its own development. At present, government audit in China is at a key transitional stage from traditional audit to modern audit. In 2003, China’s National Audit Office issued the development planning of its audit work for 2003-2007 and it explicitly required that active effectiveness audit should be attempted and treated this as one of the three major tasks over the next couple of years. In 2006, The National Audit Office issued the development planning of its audit work for 2006-2010 and clearly pointed out the importance of truthfulness, lawfulness and effectiveness audits for fiscal and financial revenues and expenditures. It also committed to allocating about half of its total resources toward the work of effectiveness audit and comprehensively advancing effectiveness audit, with the goal of preliminarily establishing an effectiveness audit system that corresponds with China’s basic conditions by 2010. In 2008, The National Audit Office issued its audit plan for 2008-2012 and called for comprehensive advancement of performance audit. In addition, it required that by 2012 performance audit should be implemented every year for all audit projects. What is the status quo of performance audit in China? What are the problems that need to be solved and improved? How much gap is there between China and western developed countries? How to better and quickly promote performance audit in China? All of these are legitimate questions that well worth studying. Therefore, it is theoretically and practically meaningful to study the performance audit in China.This thesis is organized using the following framework:by elaborating the general theory of government performance audit, we explain the meaning, content and characteristics of government performance audit. Based on the analysis of status quo of performance audit in the city of Shenzhen and Wenzhou and the existing problems, we take the advanced experiences in performance audit from the U.S., U.K. and Australia as examples and offer our suggestions for expediting the development of performance audit in China.This thesis is comprised of six parts. The first part is the introduction of the thesis and it addresses the key questions and sets forth the research objectives, significance and relevant literature on the domestic and overseas government performance audits. It also introduces several research approaches adopted in this thesis. Part Two analyzes the theory of government performance audit. Part Three mainly analyzes the status quo of government performance audit in the city of Shenzhen and Wenzhou, along with the existing problems and causes of these problems. Part Four mainly introduces the most mature performance audit systems in the U.S., U.K., and Australia. Based on the comparative analysis of performance audits between China and foreign governments, we obtain the advanced experiences in performance audits from foreign governments and their implications to China. Part Five offers the suggestions and recommendations in advancing government performance audit in China, which include establishing and improving the laws and rules relating to performance audits, reforming the audit system, constructing a comprehensive system of performance audit index, conducting quality control of performance audit, implementing diversified performance auditing approaches and establishing as well as implementing talent strategy for performance audit in China. Part Six concludes this thesis.更多还原