政府绩效审计的相关问题研究
摘要政府绩效审计是站在第三者的角度，更加客观地向社会民众提供政府经济责任履行情况的信息，从而促进政府改进工作、更好地履行经济责任。政府是公共资金、公共资源的管理者，而资源是有限的，无法满足日益增长的公共支出需求，同时随着社会民众对政府收支的监督意识的逐渐提升，从而导致政府工作难上加难。而政府绩效审计既可以帮助政府提高公共资金、公共资源的使用效益,又可以全面地检查和评估政府经济活动情况。因此，推行绩效审计已是现实所需。本文介绍了政府绩效审计的方法体系及其应用，分析比较了中美政府绩效审计的差异及其原因，并提出了对政府绩效审计人员的能力培养的建议。86284
毕业论文关键词：政府绩效审计；方法体系；差异分析；能力培养
Research on the Related Problems of Government Performance Audit
Abstract Government performance audit stands in the angle of third, providing the public with the information of the performance of government’s economic responsibility more objectively, and thus promotes the government to improve its work and fulfill its economic responsibility。 The government is the manager of public funds and public resources, however, the resources are so finite that cannot meet the mounting requirement of the public expenditure, and coupled with the enhancement of the public awareness of supervising the government revenues and expenditures, government work is getting harder and harder。 Performance audit can not only help the government exalt the effectiveness and efficiency of the use of the public funds and resources but also comprehensively examine and assess the situation of the government's economic activities。 Therefore, the implementation of performance audit is the current requirement。 This article introduces the method system of government performance audit and its application, compares the differences between Chinese and American government performance audit and analyzes the causes of these differences, and puts forward some suggestions on the ability training of the government performance audit staff。
Keywords: Government performance audit；Method system；Difference analysis；Ability training
目录
0引言 1
1政府绩效审计的重要性和必要性 1
1。1政府绩效审计成为政府审计发展的主流 1
1。2开展绩效审计有助于提升政府审计的功能、提高公共资源管理的效益 2
1。3开展绩效审计是全面履行法定职责、推进民主法制建设的需要 2
2政府绩效审计方法体系及其应用 2
2。1政府绩效审计的内容与程序 2
2。2政府绩效审计的方法与评价标准 3
2。3政府绩效审计的应用 4
3中美政府绩效审计比较 5
3。1美国政府绩效审计发展概况 5
3。2中美政府绩效审计的差异 6
3。3中美政府绩效审计差异成因分析 9
4政府绩效审计人员能力培养 10
4。1多样化 10
4。2专业化 11
4。3制度化 13
4。4创新与发展