【作者】 王国英；

【导师】 张孝友；

【作者基本信息】 西南农业大学 ， 会计学， 2004， 硕士

【摘要】 20世纪40年代以后，政府审计的范围发生了很大变化，政府审计开始进入以政府绩效审计为中心、政府绩效审计与财务审计并存的现代审计发展阶段，能否不失时机地选择并接受政府绩效审计成为衡量一国政府审计是否具有活力的标志之一。我国已经具备开展政府绩效审计的必要性与可行性，因此研究我国开展政府绩效审计理论，指导我国政府绩效审计实务，具有重要意义。 本文研究的三大目标是：(1)借鉴国外政府绩效审计的理论成果和实务经验，构建我国的政府绩效审计理论；(2)通过福利彩票公益金绩效审计案例进行具体说明，并指出其局限性；(3)分析其他影响政府绩效审计开展的问题，提出解决的对策。研究结果如下： 1、界定我国政府绩效审计的概念、审计要素，指出政府绩效审计的主要特点。政府绩效审计是审计机关及审计人员，对政府部门公共管理活动进行评价，检查其是否合乎经济性、效率性和效果性，是否符合公共管理责任的要求，以促进其改善公共管理，提高管理效果的审计活动。可见，审计主体是审计机关及审计人员：审计客体是政府部门公共管理活动；审计目标是评价政府部门公共管理活动的经济性、效率性和效果性，为改善公共管理效果提供意见和建议；审计职能更偏重于审计评价以及由此延伸出来的服务职能；审计内容包括经济性审计、效率性审计和效果性审计；审计方法有搜集方法、分析方法和评价方法：审计特点包括审计范围的广泛性和变化性，审计对象的间接性和难以量化性，审计指标的针对性和灵活性，审计方法的复杂性和综合性，审计判断的专业性和谨慎性，审计结论的建设性，后续审计的必要性。 2、探讨政府绩效审计的程序。审计程序可以分为四大阶段：计划阶段、实施阶段、报告阶段和后续阶段。计划阶段的目的是了解被审计单位的基本情况，制定可行的审计计划，包括初步调查和编写计划两方面的工作。初步调查就是要了解被审计单位及其政策和目标、主要业务活动、主要资源、影响绩效的主要风险等，然后根据初步调查结果，编制审计计划，即确定审计目标、审计范围和为实现审计目标而采取的审计方法和审计程序等。实施阶段就是要获得审计证据，支持审计意见。这一阶段主要是对管理控制和业务活动进行测试，管理控制测试包括对项目管理控制、资料有效性和可靠性控制、遵循法律和规章控制、保护资源控制的测试，业务活动测试是根据业务活动流程，对资源投入、提供过程、产品或服务进行测试。报告阶段要取得被审计单位管理当局的书面声明书，并对审计工作底稿进行复核，形成审计意见，撰写审计报告。后续阶段是必须的，需要对具有时滞性的效果和根据审计结果采取的措施及其实施效果进行审计。 3、明确政府绩效审计报告内容、报送与分发对象等。审计报告具有内容综合广泛、侧重于建设性、一般采用详式报告形式和非规范性格式的特点。在撰写审计报告时应该遵守一定西南农业大学硕士学位论文的要求，如审计报告应具有相关性、及时性、反映重大问题和报告使用者关注的问题、客观清晰、简明扼要、通俗易懂、富有建设性、语言陈述要得体等。一般来说，审计报告应包括以一下内容:与审计有关的基本情况，审计实施的简要情况，审计结论(对经济性、效率性和效果性的评价、对法律和规章的遵循情况、管理控制中存在的问题、重大管理成就、对纠正问题和改善公共管理活动的建议、被审计单位对审计发现和审计结论的意见)，后续审计问题，未披露信息的性质和不予披露的理由，依法应直接向有关机构报告的违法违规行为。审计报告的报送与分发对象有被审计单位、被审计单位的主管部门、被审计单位的同级政府部门、同级人大、对审计机关有管辖权的上级审计机关、组织人事部门、纪检监察部门、负责审计公示的媒体等。 4、构建政府绩效审计指标评价体系。该指标评价体系由评价指标和评价方法两部分组成。与政府公共管理活动产生的影响包括经济影响、环境影响、社会影响相对应，评价指标也分为经济指标、环境指标和社会指标三大类。在具体评价被审计对象时，根据被审计对象的目标和实际情况，选择适当的指标和评价标准，赋予适当的权数，计算被审计对象的综合得分，根据所得分数确定被审计单位的绩效水平。 5、以福利彩票公益金为例，进行政府绩效审计案例分析，包括审计程序、审计报告和其局限性等。 6、分析影响政府绩效审计开展的其他问题，提出解决问题的对策。存在的其他问题有:现行审计模式有损审计独立性，经济环境不利于开展政府绩效审计，审计法律环境不能提供足够的法制保证，技术手段的落后，不利的社会环境，审计任务重与审计力量不足的矛盾突出，政府绩效审计的基础薄弱。解决的对策是:建立立法型审计模式，提高审计独立性;改革财政预算管理体制和预算会计规范体系;加强法规建设，完善立法体系，严格执法力度;建立预算绩效评价体系，明确政府绩效评价依据:适当缩小政府审计工作范围，集中精力进行政府绩效审计:合理选择审计项目，积累绩效审计经验;披露政府绩效审计信息，’提高政府绩效审计效果;加强对更多还原

【Abstract】 Great changes have taken place in the scope of government auditing since 1940s. Performance auditing has become the center of Government auditing, and fiscal auditing is also emphasized. Applying performance auditing or not is used to measure the efficiency of government auditing. Necessity and feasibility are available in our country now, so it is important to start the research theories of performance auditing of our government.There are three research objectives: 1) building our theory of performance auditing of our government on the reference of foreign theories and practices; 2) analyzing a performance auditing case of commonweal fund of welfare lottery; 3) analyzing other problems in performance auditing for countermeasures. Research outcomes are as follows:Some results of studying are listed:1) Identifying the concept, elements and characteristics of performance auditing of our government. It is that auditing agencies and auditors evaluate the government’s administration activities and investigate whether they are economical, efficient and effective and perform public responsibility-to improve government administration activities. That is to say, auditing agencies and auditors are subjects; government administration activities are audit object; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement; evaluation and its extending service are the emphasis of audit function. The content includes auditing of economy, efficiency and effectiveness. Collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on.2) Researching performance audit procedures of our government. Audit procedures could be divided into planning, conducting, reporting, and follow-up phase. In planning phase, it is necessary to examine the elementary things of audit object, such as the concerned policies and intentions, main activities, and work out the audit plan according to them. In conducting phase, auditors acquire audit evidences to sustain auditor’s opinions. In order to acquire audit evidences,auditors need test management controls and operating activities. Then they get statutory declaration by public authorities, check audit working papers and write audit report in reporting phase. At last, they go through those effects with time lag, measures by the audited entity and effects of them.3) Illuminating performance audit report of our government. Auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow-up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules. In general, Audit report is filed with the audited entity, the authorities concerned of the audited entity, the government sector of equal degree, the People’s Congress of equal degree, the superior audit organ, media responsible for bulletining audit report, etc.4) Constructing the system of indexes and criteria about government performance. It concludes indexes and evaluation approaches. Indexes are made up of economic, environmental and social indicators. While evaluating, firstly auditors choose proper indexes and criteria; secondly ascertain weight; then calculate combine score; at last, confirm the performance level of the audited entity based on score.5) Analyzing a performance auditing case of commonweal fund of welfare lottery. Audit procedures, report, feedbacks by the concerned and limitations are presented.6) Analyzing other problems in performance auditing for countermeasures. The actual audit mode cripples auditing independence; economic environment makes against applying performance auditing of our government; legal norm on auditing is not sufficient for更多还原