A Study On The Practice And Exploration Of Performance Audit Of Government Investment Projects
Sep,2018
中文摘要
近年来，我国政府在投资建设项目的规模以及数量上都有着明显的提升，大量公共财政资金的投入也引发了社会各界的关注，在政府投资建设项目的开展过程中，腐败问题、工程质量问题、工程效益问题等成为了现代政府投资项目建设过程中的主要热点；政府投资建设项目是基于公共服务职能，通过公共财政资金投入建设的项目，以实现改善环境、服务社会大众为目的，但在政府投资建设项目的开展过程中，专项资金管理问题一直层出不穷，同时推动了社会大众对于政府投资项目绩效审计规范化、科学化的呼声越来越高。政府绩效审计起源于西方，同时在西方国家内得到迅速推广，相比于西方国家，我国政府绩效审计历史较短，在理论以及实践方面上都存在较大的差距，强化政府绩效审计发展，政府资金使用规范化，对于我国政府绩效审计有着重要的意义。
在本文的研究过程中，本文通过以案例分析的方式进行政府投资项目绩效审计实践探索，其中选取了S市水务发展专项资金为例进行，通过对于案例的深入分析，进一步把握案例中的政府绩效审计现状及问题，同时结合前人学者的相关研究以及国外政府绩效审计经验，进一步提出政府绩效审计发展建议，从实践上形成指导及理论上的补充双重意义。就本文的研究而言，我国政府绩效审计主要存在的问题展现为：政府绩效审计机制缺乏、法律法规等制度化文件缺失、审计人员素质参差不齐、绩效审计评价指标体系不科学等问题，在未来的发展过程中，应当强化对于政府绩效审计机制的构建，不断完善政府绩效审计相关法律法规文件体系，同时强化对于审计人员的综合素质提升，以及政府投资项目绩效审计评价指标体系的构建以及完善等方面进行，全面推动我国政府绩效审计工作的开展。
关键词：绩效审计；公共财政支出；专项资金；政府审计
Abstract
In recent years, the Chinese government has significantly improved the scale of investment in construction projects as well as the number, a lot of public financial funds also caused the concern of the community, in the development process of government investment projects, the problem of corruption, problems of engineering quality, engineering benefit issues become the modern government investment projects in the process of the main hot; government investment construction project is based on the function of public service, the public finance funds into the construction of the project, to achieve the improvement of the environment, the public service for the purpose, but in the process of government investment projects, special funds management problem has also promoted the social public emerge in an endless stream, to standardize the performance audit of government investment projects and scientific more and more high. The government performance audit originated in the west, at the same time, rapid promotion in western countries, compared to western countries, government performance audit in China has a short history, in theory and practice there are large gaps, strengthen the development of government performance audit, government funds use standardization, has important significance for the performance audit the government of china.
In the course of this study, the government investment project performance audit practice in this paper by means of case study, which selects water special funds for the development of S city as an example, through the analysis for the case, further grasp the government performance in the case of the problem and the status quo, combined with the related previous research and foreign government performance audit experience, further puts forward the suggestions of government performance auditing, complement double meaning and theoretical guidance from the practice. In this study, our government performance audit the main problems are: lack of show, mechanism of government performance auditing system of laws and regulations of the file is missing, and the uneven quality of the audit staff performance audit evaluation index system and scientific problems in the development process in the future, should strengthen the construction of government performance audit mechanism continue to improve the government performance audit, the relevant laws and regulations and strengthen the file system, to enhance the comprehensive quality of the auditing personnel, and the construction of government investment project performance audit evaluation index system and other aspects, to carry out comprehensive work to promote the government performance audit in china.
Key words: performance audit; public finance expenditure; special funds; government audit
目录
中文摘要 i
Abstract ii
目录 iv
第一章绪论 1
第一节研究背景与意义 1
第二节国内外研究现状 2
一、国外研究现状 2
二、国内研究现状 3
第三节研究内容与方法 5
一、研究内容 5
二、研究方法 5
第四节研究的实践意义和应用价值 6
第二章研究设计 7
第一节焦点议题或问题的确定 7
第二节案例分析设计 8
第三节相关理论基础 8
一、绩效审计相关理论 8
二、政府投资绩效审计的涵义 9
三、政府投资绩效审计的相关理论 10
第四节国外绩效审计的实践经验 12
一、国外绩效审计发展的一般历程 12
二、国内外绩效审计环境对比 12
三、国外政府投资项目绩效审计实践经验及启示 16
第三章 S市水务发展专项资金项目绩效审计案例的描述 19
第一节水务发展专项资金项目概况及审计立项背景 19
一、水务发展专项资金项目概况 19
二、项目概况 19
三、审计的立项背景 19
第二节审计流程 20
一、审前调查 20
二、审计的计划 20
三、审计实施 21
第三节审计结果分析 24
一、审计结果 24
二、审计成果和影响 25
第四章 S市水务发展专项资金项目绩效审计案例的分析 26
第一节案例分析思路 26
第二节具体案例分析 27
一、绩效审计项目选择与确定 27
二、明确审计重点分析 27
三、审计人员分析 28
四、审计方法分析 29
五、审计评价分析 29
六、审计成果分析 30
第三节完善我国绩效审计实践途径的建议 32
一、确立政府绩效审计原则 32
二、项目绩效审计机制构建 32
三、绩效审计团队构建及完善 35
四、强化政府绩效审计项目监管 36
五、推行项目绩效审计责任制度 37
六、完善绩效审计项目整改反馈机制 38
第五章结束语 39
第一节结论 39
第二节启示 40
一、S市水务发展专项资金项目绩效审计的指导意义 40
二、我国政府投资项目绩效审计的展望 41
参考文献42