我国政府绩效审计的问题与对策

本科毕业论文

（2010届）

题目我国政府绩效审计的问题与对策

学院会计学院

专业会计

班级06020612

学号06020106

学生姓名韩毅

指导教师王泽霞

完成日期2010年5月

诚信承诺

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摘要

从各国政府绩效审计的产生和发展的过程中我们不难看出，开展绩效审计是历史的必然。绩效审计在一个国家或地区的重视与运用程度，是衡量该国家或地区审计发展水平及审计是否具有活力的重要标志之一。随着《审计署2008年至2012年审计工作发展规划》的公布，审计工作提出了“全面推进绩效审计”的目标要求更是受到了社会各界的关注。

本文通过对浙江省政府绩效审计和美国政府绩效审计案例的全面分析可以看出政府绩效审计在我国发展中存在着两个方面的问题:一方面，政府绩效审计本身的定位和角色并没有从监督职能上真正的解放出来，还处于初级的解除受托责任，而并非达到决策有用;另一方面，由于我国政府绩效审计在实施过程中受到各种各样的外界约束条件的影响，审计环境上如绩效审计的审计体制、法律法规、人力资源，审计实施过程中如审计方法、绩效评价、审计公告、审计问责等诸多问题的存在。通过对上述我国政府绩效审计问题的成因分析，本文提出了改进政府绩效审计的有效建议。

本文立足于我国政府绩效审计与美国政府绩效审计在实践运用中的经验研究，在一定程度上完善了我国政府绩效审计在实践方面研究的不足。

关键词：政府审计；绩效审计；审计环境；绩效评价

Abstract

The performance audit has become the certain tendency for the government audit system according to the widely carried out by western country. Applying performance audit or not isused to measure the efficiency of government auditing.

In the Development Plan of Audit Work for Year 2008-2012, National Audit Office clearly indicates that "advancing a comprehensive performance audit", which also enhance the democratic consciousness.

There're two aspects about the current situation of performance audit. On one hand, the role of performance audit still for trustee responsibility not for decision-making; on the other hand, as a result of implementation in China, performance audit is bound of a variety of external conditions. The environment of audit like audit system, the laws and regulations, human resources ;auditing in the implementation process such as auditing methods, performance evaluation, the audit notice, the Accountability System.

According to the analysis of the reason above, it put forwards the proposals: Improve the laws and regulations of performance audit, establish the authority and reduce risks; continue to reform the government system ,to ensure performance audit independence; to strength audit organs' self-monitoring and performance management, improve the role and position of the government performance auditing it-self; building performance audit team to ensure the quality of performance audit; developing government performance auditing standards to guide the implementation; in the specific implementation process, take the budget in the government departments as the breakthrough point, flexibility in the use of audit methods and audit standards.

To sum up, it is necessary to continuously not only improve the role and position of the government performance auditing it-self but also improve the conditions of the external audit so as to make good use of "performance audit" further into "with the reasonable use of the economy", promoted the comprehensive development.

Key words: Government audit; Performance audit; auditing environment