新时期地方政府投资审计研究

【作者】 徐涛；

【导师】 张浩川；

【作者基本信息】 复旦大学 ， MPA， 2009， 硕士

【副题名】以公共财政框架下的地方政府投资绩效审计为中心

【摘要】 我国目前处于体制转轨时期,市场经济体制的各项规章制度还未完全建立,各种投资制度也很不完善,地方政府投资出现了不少“政绩工程”、“形象工程”,决策不民主、不科学,导致了地方政府投资效率低下,损失浪费严重,甚至无效投资的问题,严重地影响了财政资金的使用效益。作为监督财政资金有效使用的重要方式一地方政府投资审计,在促进积极财政政策的有效实施,深化投资体制改革,加强项目管理,整顿和规范建设市场秩序,维护财经法纪方面发挥了重要的作用。国家审计署《2008至2012年审计工作发展规划》提出:要围绕促进提高固定资产投资效益,查处重大违法违规和严重损失浪费问题,促进加强项目管理,保障投资效果,深化投融资体制改革,到2012年,每年所有的审计项目都要开展绩效审计。目前,国外政府审计以绩效审计为主。美国、英国等西方发达国家开展政府绩效审计的成功经验也带动了中国绩效审计理论的研究。由于我国绩效审计缺乏具体的立法条文支持、绩效审计方法体系和评价体系尚未建立等诸多因素的影响,我国政府绩效审计的实践严重滞后,特别是地方政府投资审计与国家审计署的要求差距甚大。而纵观我国地方政府投资审计的发展,其每个阶段都是针对阶段性投资领域的主要问题及时调整审计重点内容,运用多种方法结合,关注重点项目、重点资金和重点领域,促进制度完善和管理规范,推进政府科学决策和廉政建设。面对崭新的公共财政框架体系的建立,投资体制改革的深化,地方政府投资审计也应该切实把握地方政府投资的实际问题,例如管理水平较差、制度建设不健全,真实性较差、不合规情况严重等等。在此基础上,本文提出的观点是:建立公共财政框架下的地方政府投资绩效审计,主要采取“以制度审计、管理审计为主,以工程审计为辅,在政府投资的真实性、合法性、经济性审计基础上,逐步转向效率性、效果性审计”,分步骤推进绩效审计,向“揭露问题、规范管理、促进改革、完善法制、制约权力、提高效益”的总体目标迈进。本文也结合地方政府投资审计的具体案例,详细介绍当前开展地方政府投资绩效审计的主要环节和方法,剖析地方政府开展投资绩效审计所遇到的难点和问题,并有针对性地对地方政府绩效审计的发展状况提出深化我国政府投资绩效审计的对策和建议。更多还原

【Abstract】 China is currently during the transition period, the market economy rules and regulations have not yet been fully established, a variety of investment system is not perfect, the local government to invest a lot of "achievement projects", "image projects", undemocratic decision-making, unscientific, resulting in low efficiency of local government investment losses and waste remain serious, and even the investment problem of inefficient, seriously affecting the efficiency in the use of fiscal funds.Effective supervision of financial capital as an important way to use - the local government investment audit, pro-active fiscal policy in promoting the effective implementation of, and deepen reform of the investment system, to strengthen project management, to rectify and standardize the construction market in order to maintain financial and economic law plays an important role in . National Audit Office, "from 2008 to 2012 audit of development plans" put forward: to promote the advancement of fixed-asset investment effectiveness, investigate and deal with major and serious loss of illegal waste issues, promote the strengthening of project management, protection of investment results, and deepen the investment and financing system, to in 2012, an annual audit of all project performance audit should be carried out.At present, foreign government-based audit gives priority to the performance audit. The successful experience of United States, Britain and other Western developed countries also led to China’s research on performance audit. Performance audit as a result of China’s legal system is not perfect, method of system performance audit and evaluation system has not yet been established, and many other factors, China’s Government Performance Audit Practice of a serious lag, especially in local government investment in the audit requirements of the National Audit Office and a great gap. Throughout the audit of China’s investment in the development of local government, are directed at every stage of its initial investment in the area of the main issues focused on the timely adjustment of the contents of the audit, using a variety of methods, the major concerns in the project, focusing on key areas of funding and to promote the system to improve and management norms, the government scientific decision-making and clean government.Faced with a new framework of public finance system, the deepening of reform of the investment system, local government investment in the audit should also take a firm hold of the practical problems of local government investments, such as poor management, system development is inadequate, the authenticity of poor sub-regulation in serious condition and so on. On this basis, the views of this paper is: to build the framework of public finance investment performance audit of local governments, mainly to take "to the system of audit, management audit mainly to supplement the audit work, the authenticity of the government investment, the legitimacy of economic audit, based on the efficiency of the gradual shift of the results of the audit", step-by-step to promote the performance of audit, to" expose the issues, and standardize management, the promotion of reform, improve the legal system and restraining power, and efficiency," proceed the overall goal.This article is also combined with the local government investment in the specific case of audit, detailing the current investment performance of local governments to carry out the main aspects of the audit and methods for analysis of investment performance audit of local governments to carry out the difficulties encountered and problems, and targeted performance audit of the local government to deepen the development of performance audit of China’s government investment strategies and recommendations.更多还原