【作者】 刘秋明；

【导师】 王光远；

【作者基本信息】 厦门大学 ， 会计学， 2006， 博士

【摘要】 作为一种全新的审计形式,政府绩效审计从二十世纪四、五十年代登上历史舞台,经过半个多世纪的发展,已经从破土的幼苗,成长为审计领域内的一朵奇葩。今天的政府绩效审计师,广泛活跃在世界各国的政治、经济和社会生活中。新中国政府绩效审计的历史,可以追溯到二十世纪八十年代初,在社会、经济发展中发挥了重要的作用,政府也越来越重视绩效审计的发展。审计署《2003至2007年审计工作发展规划》明确强调要“逐年加大效益审计份量,争取到2007年,投入效益审计力量占整个审计力量的一半左右”。但理论研究滞后严重制约了我国政府绩效审计实践水平的进一步提高。针对当前政府绩效审计中存在的问题,本文以公共受托责任为理论基础,试图解决和回答政府绩效审计中若干重要的理论和实践问题。在回顾公共受托责任已有研究之后,本文首先提出一个公共受托责任分析框架,从广义上阐述公共受托责任的思想内涵。其次,以该框架为工具,从历史和现实两个层面,研究公共受托责任发展和政府绩效审计演进之间的内在逻辑关系。再次,通过对丰富多彩的政府绩效审计实践加以抽象和总结,归纳出支撑政府绩效审计理论和实践的若干“核心”命题,着重研究政府内部控制和绩效评价标准两个命题。全文共分五个部分:第一章“政府绩效审计研究文献述评和研究思路”。本章主要是对国、内外政府绩效审计文献进行回顾,指出当前政府绩效审计研究面临的问题,介绍本文的选题动机、研究思路、写作框架和各章的主要内容,以及本文的学术贡献和不足。第二章“政府绩效审计理论基础:公共受托责任”。二十世纪六、七十年代以来,西方学者从公共行政、政府财务报告和内部控制、政府绩效评估和绩效审计、政府治理和战略管理等角度,对公共受托责任理论展开深入和系统的研究。通过梳理和归纳,本文把上述研究成果概括为控制观、报告观、理性观和战略观等四种理论观点。在此基础上,概括、提炼出公共受托责任的一个分析更多还原

【Abstract】 Government performance audit(sGPA) appeared between the 1940s and 1950s as wholly new type audits. After more than half a century development, government performance audits have become the most dynamic area in the audits field. Today, government performance auditors play multiple active roles in the political, economic and social areas all around world. The history of government performance audits in People’s Republic of China can be traced back to the 1980s. Because government performance audits play an important role in the economic and social development, the government pays more attentions to the performance audits. General Audits Office’s“audit work plan from 2003 to 2007”clearly stresses that we should increase the work of performance audits year by year, trying to make the input of performance audits amount to half of the all input by 2007. The improvement of performance audits practice is seriously hindered by the lagging of theory researching in our country.In light of existing problems of the government performance audits study, the dissertation strives to answer and resolve several significant issues of the government performance audits theory and practice. After reviewing the public accountability literatures, the dissertation puts forward an analysis framework of public accountability and elaborates the public accountability thought in a broad sense. Based on the analysis framework, this part makes a study of logic relationship between the public accountability and government performance audits in lens of history and reality. The dissertation once more attempts to abstract and summarize the fruitful and colorful government performance audits, and strives to sum up several core propositions which underpin the government performance audits theory and practice. Then the dissertation makes a special effort to study the government internal control and performance evaluation criteria.The dissertation consists of five parts:Chapter One: Literature Review on Government Performance Audits更多还原