节点文献
政府外债项目绩效审计评价指标体系的构建研究
Study on the Indicator System of Government Foreign Debt Rating of Project Performance Audit
【作者】 刘洋；
【导师】 张岩；
【作者基本信息】 北京林业大学 ， 会计学， 2009， 硕士
【摘要】 绩效审计,是国家审计步入现代化的重要标志,也是我国政府审计工作与国际审计主流接轨的焦点之一。绩效审计的主要内容就是绩效评价,而开展绩效评价的基础和载体在于构建科学的绩效审计评价指标体系,这样才能确保绩效评价的科学合理与客观公正。本文作者立足于对我国近年来开展的政府外债项目的分析总结,以及对国内外绩效审计评价方面研究进展的关注,试图在政府外债这一与国计民生密切相关、具有财政性资金特征、关乎国家信誉的特殊领域,比较系统和确切地提出一个以效益、效率、效果和适当性、环境性为基本框架、以被审计对象具体行业为依据的科学的绩效审计评价指标体系。本文从政府外债项目及其管理特征的分析入手,在对构建政府外债项目绩效审计评价指标体系的理论基础进行论述的基础上,构架出以过程评价指标、经济效益评价指标、影响评价指标和可持续发展评价指标四个方面为一级指标的完整的评价指标体系。与之前的纯理论研究相比,这一指标体系具有系统性、针对性和可操作性较强的特征;更为重要的是,作者寄望于通过在外资审计工作领域率先推进绩效审计评价实践,推动外资审计工作由公正为主向以绩效为主的转变,进而带动外资审计乃至整个审计工作的转型。
【Abstract】 Performance auditing is the milestone of government auditing in China, it not only signifies the modernization of government auditing in China but also indicates that government auditing in China has melted into the mainstream of international auditing. Performance evaluation is the main content of performance auditing. Moreover, the basis and platform of performance evaluation lie in the scientific indicator system, which is expected to ensure the scientific, rational, objective and just performance evaluation.Being fully aware of the importance of foreign funds, which are closely related to people’s livelihood, state interests and national fame and based on her experience in public funds performance auditing as well as her study on the research of performance auditing evaluation both at home and abroad, the author tries to come up with a performance auditing evaluation system model in a systemic and concrete manner, which not only bases on the framework of efficiency, economy, effectiveness, sustainability and influence but also takes into consideration the real conditions of the audited.Compared with the pure theoretical research in the past, the proposed indicator system is characterized with systematic, pragmatic and operational features. More importantly, the author hopes to implement performance auditing evaluation in foreign funds auditing, facilitate the transfer from assurance auditing to performance auditing and promote the transfer of audit mode within foreign funds and the audit mode as a whole.