政府绩效审计探析_胡培培.docx

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1、 独创性声明 本人声明所呈交的论文是我个人在导师指导下进行的研究工 作及取得的研兖成果。尽我所知，除了文中特别加以标注和致谢 的地方外，论文中不包含其他人已经发表或撰写的研究成果，也 不包含为获得江西财经大学或其他教育机构的学位或证书所使用 过的材料。与我一同工作的同志对本研究所做的任何贡献均已在 论文中作了明确的说明并表示了谢意。 关于论文使用授权的说明 本人完全了解江西财经大学有关保留、使用学位论文的规定 , 即：学校有权保留送交论文的复印件，允许论文被查阅和借阅； 学校可以公布论文的全部或部分内容，可以采用影印、缩印或其 他复制手段保存论文。 (保密的论文在解密后遵守此规定 ) 摘要 新

2、时期，我国十二五规划纲要中提出以科学发展为主题、以转变经济发展方 式为主线，对我国审计工作也提出了新要求。随即，审计署出台规划，具体体 现为必须加强效益审计和 环境审计、公共责任审计。 按照科学发展观的要求和十二五规划的目标和任务，意味着我们国家的整体 经济、社会民生和生态环境效益都必须得到极大提高，为此加强绩效审计和环境、 公共责任审计已经成为我们国家整个审计工作的重要战略选择，同时也是历史和 现实的选择。以科学发展观为指导加强绩效审计和环境、民生审计，必须要求我 们努力实现审计理论、方法和模式的创新，提出政府绩效审计与环境审计、公共 责任审计创新的新思路。 目前，绩效审计己经成为现代政府审

3、计发展的一种主流趋势。随着社会经济 的发展，绩效审计的内容也逐渐由 “3 E” 发展为 “5 E” ， 即经济性、效率性、效果 性、环保性和公平性。环保性和公平性的提出是绩效审计理论研究与实践深入拓 展的结果，对突破我国绩效审计局限于狭隘的经济效益的范围具有重要的时代意 义和现实意义，十分具有研究价值。 本文采用规范研究方法，共分为六个部分进行论述。 第一部分是引言，主要介绍本文的研究的背景及意义、相关的文献综述、研 究方法与思路以及论文基本框架等。 第二部分对政府绩效审计进行了概述，首先是对绩效审计及政府绩效审计进 行了界定，然后论述了政府绩效审计的内容和特点，最后介绍了政府绩效审计相 关

4、的理论基础。 第三部分总结了目前我国政府绩效审计存在的问题，主要从环境审计和公共 责任审计两个方面分别阐述；最后对我国政府绩效审计存在问题的原因进行分析， 主要表现在五个方面：理论研究匮乏，法律规范欠缺，体制上的缺陷，相关制度 不健全，缺乏科学的方法体系和评价标准。 第四部分是对国外政府绩效审计进行概述，重点介绍英美国家政府绩效审计 的经验，最后论述国外经验对我国政府绩效审计的启示。 第五部分提出了完善我国政府绩效审计的对策，分为三个层面：创新环境审 计，创新公共责任审计，探索环境审计、公共责任审计和效益审 计相结合。 第六部分结束语，本文的研究结论以及研究局限。 关键词 ： 政 府 绩 效

5、审 计 环 保 性 公 平 性 环 境 审 计 公 共 责 任 审 计 Abstract In the new period, the Chinas twelfth five-year plan has proposed scientific development as the theme,and the transformation of the mode of the development as the main ,which also puts forward new requirments to our auditing. Then,the Audit Commision issu

6、es the “planning， which embodies that we must strengthen the combination of the Performance Audit Environmental Audit and Public Accountability Audit. In accordance with the requirments of scientific development and the objectives and tasks of the five-year plan,which means the performance of our co

7、untrys overall economy,society and ecology must be greatly enhanced.Therefore strengthening Performance Audit Environmental Audit and Public Accountablility Audit has not only become an important strategic choice of our country ,but also the choice of history and reality. With the guide of the scien

8、tific development,we must strengthen the Performance Audit,Environmental Audit and Public Accountablility Audit,and strive to achieve the requirments of innovation of Auditing theory,Auditing methods and modes,and put forward a new idea of Government Performance Audit,Environmental Audit and Public

9、Accountablility Audit. At present, performance audit has become a main trend of the development of the modem government audit. With the development of society and economy,the contents of performance audit has gradually developed from “3E” to “5E”,including economy, dfficiency, effectiveness, environ

10、mental protection and fairness. The environmental and fairness audit is the result of the research and practice with in-depth and expasion,which has the important meaning and great value of performance audit in making breakthrough in limiting the narrow scope of economic benefits. This article mainl

11、y uses the normative study methods and it is divided into six parts. The first part is introduction and it introduces the background and significance of this study, relevant literature reviews, research methods and ideas, as well as basic framework of this paper. The second part provides an overview

12、 of the audit of government performance audit. It firstly defined performance audit and government performance audit, and then discusses the meaning, content and features of the government performance audit, and finally introduces the relevant theoretical basis. The third part summarizes the problem

13、s of government performance audit at present which performances in two areas: environmental audit and public accountability audit; and then summarize the casual analysis of Chinas Government Performance audit which performances in five areas:lack of theoretical studies, lack of legal framework, inst

14、itutional defects, unfit related system, lack of scientific methodology and evaluation criteria. The fourth part provides an overview of the audit of American government performance audit and British goverment performance audit, and presents the oversea experience and implication for China. The fift

15、h part puts forward the measures to improve the goverment performance audit, and it is divided into three aspects: Innovation of environmental auditing,achievement of the environmental objectives of Goverment Performance Audit, Innovation on the public responsibility audit, improvement of fairness o

16、n the goverment performance audit, Exploration on the combination of environmental audit, public accountability audit and performance audit. The last part is of the results of this study and research limitations. Keywords: Government Performance audit environmental protection Fairness environmental

17、audit public accountability audit 0. 弓丨言 . 1 0.1 选题的意义和背景 . 1 0.2 文献综述 . 1 0.2.1 国内研究现状综述 . 1 0.2.2 国外研究现状综述 . 3 0. 2.3 . 文献述评 4 0.3 研究思路和方法 . 5 0.4 论文的基本框架 . 5 1. 政府绩效审计的基本理论 . 7 1.1 政府绩效审计的相关概念 . 7 1.1.1 绩效审计的涵义 . 7 1.1.2 政府绩效审计的涵义 . 7 1.2 政府绩效审计的内容 . 8 1.2.1 经济性 . 8 1.2.2 效率性 . 8 1.2.3 效果性 . 8 1.

18、2.4 环保性 . 8 1.2.5 公平性 . 9 1.3 政府绩效审计的特点 . 9 1.3.1 环保性和公平性 . 9 1.3.2 环保性与环境审计 . 9 1.3.3 公平性与公共责任审计 . 10 1.4 政府绩效审计的理论基础 . 10 1.4.1 政府绩效审计的经济学基础 委托代理理论 . 10 1.4.2 政府绩效审计的政治学基础 社会契约论和人民主权说 . 11 1.4.3 政府绩效审计的行政学基础 新公共管理理论 . 12 2. 我国政府绩效审计存在的问题及原因分析 . 13 2.1 我国政府绩效审计的发展历程 . 13 2.1.1 环境审计的发展历程 . 13 2.1.2

19、公共责任审计的发展历程 . 13 2.2 我国政府绩效审计存在的问题 . 14 2.2.1 环境审计存在的问题 . 14 2.2.1 公共责任审计存在的问题 . 15 2.3 我国政府绩效审计存在问题的原因分析 . 16 2.3.1 理论研究匮乏 . 16 2.3.2 法律规范欠缺 . 16 2.3.3 体制方面存在缺陷 . 17 2.3.4 相关制度不健全 . 18 2.3.5 缺乏科学的方法体系和评价标准 . 18 0. 国外政府绩效审计的经验与启示 . 20 0.1 国外政府绩效审计的经验 . 20 0.1.1 美国政府绩效审计 . 20 3.1.2 英国政府绩效审计 . 21 0.2

20、国外经验对我国的启示 . 23 3.2.1 完善政府绩效审计的法律法规 . 23 3.2.2 建立一套科学合理的绩效评价标准体系 . 23 3.2.3 増强审计透明度，扩大审计内容与范围 . 23 3.2.4 注重培养绩效审计人才，优化人员结构 . 24 1. 完善我国政府绩效审计的对策 . 25 4.1 创新环境审计，实现政府绩效审计的环保性目标 . 25 4.1.1 扩大环境审计范围，实现多元化的审计对象 . 25 4.1.2 发展多样化环境审计披露模式 . 25 4.1.3 加强队伍建设，培养新型环境审计人才 . 25 4.1.4 完善环境法规与理论，创新并规范环境审计方法 . 25 4

21、.2 加强公共责任审计，突出政府绩效 审计的公平性 . 26 4.2.1 创新公共责任审计理念、统筹规划 . 26 4.2.2 公共责任审计立项要科学、公开、透明 . 26 4.2.3 积极开展公共责任资金审计，上下联动、提高效率 . 26 4.2.4 创新审计方法，培养高素质人才，提高公共责任审计效益 . 27 4.3 探索环境审计、公共责任审计与效益审计相结合 . 28 4.3.1 环境审计与效益审计相结合 . 28 4.3.2 公共责任审计与效益审计相结合 . 29 2. . 30 . 31 后记 . 33 II Contents OJPreface . 1 0.1 Background

22、 and significance of the research . 1 0.2 Literature review . 1 0.2.1 Domestic literature review . 1 0.2.2 Foreign literature review . 3 0.2.3 Literature analysis . 4 0.3 The writing idea and study method . 5 0.4 The basic framework of the paper . 5 0. . basic theroy of government performance audit

23、. 7 0.1 The definition of government performance audit . 7 0.1.1 The definition of performance audit . 7 0.1.2 The definition of government performance audit . 7 0.2 contents of government performance audit . 8 0.2.1 economy . 8 0.2.2 efficiency . 8 0.2.3 effectiveness . 8 0.2.4 environmental protec

24、tion . 8 0.2.5 fairness. 9 0.3 features of government performance audit . 9 0.3.1 environmental protection and fairness . 9 0.3.2 environmental protection and environmental audit . 9 0.3.3 fairness and public liablity audit . 10 0.4 . The basic theroies of the government performance audit . 10 0.4.1

25、 the principles of economicsthe principal-agent theroy . 10 0.4.2 the principles of political science-social contract theroy and peoples sovereignty theroy . 11 0.4.3 science of administrative basics-new public management theroy . 12 1. The problems and causal analysis of chinas goverment performanc

26、e audit . 13 1.1 the development process of goverment performance audit . 13 1.1.1 the development process of environmental audit . 13 1.1.2 the development process of public responsibility audit . 13 1.2 the problem of environmental audit . 14 in 1.2.1 the problem of environmental audit . 14 1.2.2

27、The problems of public responsibility audit . 15 1.3 The casual analysis of government performance audit . 16 1.3.1 lack of theoretical studies . 16 1.3.2 lack of legal framework . 16 1.3.3 institutional defects . 17 1.3.4 unfit related system . 18 1.3.5 lack of scientific methodology and evaluation

28、 criteria . 18 2. experience and inspirations on foreign government performance audit . 20 2.1 experience of foreign govement performance audit . 20 2.1.1 American Government Performance Audit . 20 2.1.2 British Government Performance Audit . 21 2.2 Overseas Experience and Implications for China . 2

29、3 2.2.1 . improvment of laws and regulations on government performance addit . 23 2.2.2 establishment of a scientific and reasonable performance evaluation standard system . 23 2.2.3 The enhancement of audit transparency,expansion of the contents and scope of audit . 23 2.2.4 talent training,optimization of the personnel structure . 24 3. The measures to improve the Goverment Perfo