【作者】 吕勇；

【导师】 蔡春；

【作者基本信息】 西南财经大学 ， MPAcc， 2009， 硕士

【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《2008年至2012年审计工作发展规划》明确强调要“到2012年,每年所有的审计项目都开展绩效审计”。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。本文拟探讨新时期全面推进我国政府绩效审计发展中制约因素及对策等问题,以促进适合中国国情的政府绩效审计制度的建立。本文的主要内容是:本论文首先对政府绩效审计研究的意义、研究的思路、研究的主要内容做了简要阐述,然后分析了影响与制约全面推进我国政府绩效审计发展的主要问题,接着剖析了典型国家政府绩效审计的经验,得出启示。最后,从多个方面具体提出发展我国政府绩效审计的对策与建议。论文可能取得的贡献有:1.本文通过对西方发达国家政府绩效审计开展较好的情况进行总结分析,找出对我国的有益启示,为我国更好的开展政府绩效审计提供借鉴。2.本人认为建立完全统一的指标是不现实的。现阶段可将国家认可的绩效标准、行业绩效标准、被审部门或项目以前年度相同项目的绩效或预算绩效、其他国家或国际上通用的绩效标准、社会信息等作为我国目前政府绩效的既定衡量标准。3.通过对我国绩效审计实践过程的回顾,指出现阶段政府绩效审计发展的制约因素,并针对目前我国政府绩效审计的发展状况和存在的问题提出了作者的建议。更多还原

【Abstract】 Government performance audi(tGPA)appeared between the 1940s and 1950s as wholly new type audits. After more than half a century development, government performance audit has become the most dynamic area in the audit field. Today, government performance auditor plays multiple active roles in the political, economic and social areas all around world. The history of government performance audit in People’s Republic of China can be traced back to the 1980s. Because government performance audit plays an important role in the economic and social development, the government pays more attentions to the performance audit. General Audits Office’s“audit work plan from 2008 to 2012”clearly stresses that we should increase the work of performance audits year by year, trying to make the input of performance audit amount to all of the input by 2012. The improvement of performance audit practice is seriously hindered by the lagging of theory researching in our country.In light of existing problems of the government performance audits study, this thesis makes preliminary introduction about government performance audit theory, content and goal. Then, by analyzing the development of our government performance audit forerunner, this thesis points out the main problems of our government performance audit. Finally,this thesis puts forward the countermeasures of developing our government performance audit. The main achievements of this thesis are as follows:1. This paper reviews and analyses government performance audit in western developed countries where it’s developing well, and try to find some beneficial inspiration to the development of government performance audit in our country.2. It is unrealistic to establish a completely unified and single measurement standards of the government performance audit,so audit personnel,based upon the individual index and norm systems built by various public organizations of the government for measuring and appraising their own performance and achievement,should fully examine and inspect the rationality and applicability of these target and norms and use them for references.3. Through reviewing the practices and processes of the country’s performance audit, the article points out the constraints that obstacle the development of the current government performance audit and proposes author’s suggestions and solutions to the development situation and existing problems of the country’s government performance audit.更多还原