政府绩效审计：沿革、框架与展望
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摘要
20世纪70年代以来,西方发达国家为了解决财政赤字、经济停滞以及公众对政府满意度逐渐降低等政府危机,开展了一场声势浩大的行政改革运动,将私人企业的绩效管理、绩效考核机制引进政府管理,希望以企业的形式来改造政府,并逐步将其发展成为政府管理的一项工具和手段,这就是新公共管理运动!随着新公共管理运动在英美等西方发达国家的蓬勃兴起,存在了近百年的传统政府管理模型面临着严峻的挑战,它需要经历一个由权利至上发展到责任至上的进化过程,最终其核心特征就是要高度关注政府的绩效及其责任,即强调政府的透明度、民众的知情权及政府的问责性。政府管理引入了普遍应用于企业管理中的绩效审计这个工具和手段,也就意味着政府要注重绩效,着手提高政府工作人员的服务质量、服务能力和服务意识,重塑政府和社会的关系。
实践证明,管理成本的高低取决于制度选择的优劣,一套好的制度安排能促进先进和合理行为的产生,同时降低和抑制落后和不合理行为的产生。审计作为一种制度选择,对加强政府权力的监督,约束政府行为具有重要的作用。政府绩效审计是一种由审计机关对政府公共管理活动进行评价,检查其是否符合经济性、效率性和效果性原则,用以提高管理绩效,促进政府改善公共管理的审计活动。
现阶段,我国正处于经济转型期,我国的经济建设在经历多年持续、快速增长后,已经取得了举世瞩目的成就。但在长期发展中也逐渐暴露出许多积累的问题,诸如产业结构不合理、增长方式粗放、生态环境日益恶化、资源浪费严重、收入分配不均、区域发展失衡等,上述问题严重威胁了社会、经济的可持续发展。党和政府针对这种情况适时提出了发展循环经济,建设自主创新、环境友好和节约型社会,建设社会主义民主,构建和谐社会,全面协调、落实、科学的可持续发展观等一系列重大举措,这就需要我们重视政府审计在社会、经济发展中的宏观调控职能,特别是要重视推进绩效审计的快速发展。政府绩效审计是政府审计的高级阶段,是其发展到一定阶段的必然产物。政府绩效审计是政府绩效管理的重要工具和手段,它可以很好的促进政府公共权力的实施和应用,这恰好与我国建立高效、廉洁政府的要求相吻合,政府绩效审计是实现政府治理最终目标的一种重要手段。因此,借鉴国外政府绩效审计好的做法,顺利开展我国的政府绩效审计具有十分重要的意义。
本文基于构建审计理论框架的视角来研究政府绩效审计。首先介绍政府绩效审计的历史沿革,接着聚焦到对政府绩效审计理论及框架体系的构建上,进而选取国外有广泛政府绩效审计经验的国家与中国进行比较,在学习和借鉴国外政府绩效审计丰富的理论与实践经验的基础上,走具有中国特色的政府绩效审计之路。针对存在的大量制约政府绩效审计健康发展的现实因素,进行深入的分析,查找缘由。并在此基础上,对我国未来政府绩效审计的开展进行积极的展望。
本文共分十个部分：
第一部分为绪论。首先提出本文的选题背景及意义,从政府面临如何确保最有效地使用公共资金,以及如何使公众确信政府是对公共资金进行良好的管理方面入手,引出了本文的目的——政府绩效审计研究。另外,本部分还简要地说明了本文的研究目标与框架结构,技术路线与技术方法。
第二部分为文献综述。从国外、国内两个方面分别对政府绩效审计的概念、职能、规范、评价指标和方法进行了多角度的文献综述。最后,对已有的文献进行了评述,并对文献进行了再思考,进一步确认本文的写作意义。
第三部分为理论基础。分别从委托代理理论、新公共管理理论、国家治理理论和绩效管理理论四个方面阐述了政府绩效审计产生的理论基础。
第四部分是政府绩效审计的历史沿革与动因。首先从全球范围内介绍了政府绩效审计的产生与发展；接着介绍了政府绩效审计在我国的产生与发展；最后分析了政府绩效审计产生与发展的动因。
第五部分是构建政府绩效审计的理论框架。首先,介绍政府绩效理论框架构建原则；其次,分析了政府绩效审计环境和审计假设：接着,进行了政府绩效审计的目标界定；再次对政府绩效审计的功能进行了设定；最后从政府绩效审计的主体、客体、内容、准则、评价标准、程序和方法等方面进行了政府绩效审计要素的设计。
第六部分是政府绩效审计的准则。首先,简单介绍了国外政府绩效审计准则的制定情况；其次,将我国现行国家审计准则体系的情况与国外的准则体系进行了比较分析；再次,制定了我国政府绩效审计准则体系的构建原则；最后,尝试对我国政府绩效审计准则的内容进行设计。
第七部分是政府绩效审计的标准。首先,简单介绍了政府绩效审计标准的含义与质量特征：其次,对发达国家的政府绩效审计标准进行了评析；再次,介绍了我国政府绩效审计标准的现状并进行了问题分析；再次次,分析了我国政府绩效评价标准的类型,制定了政府绩效审计评价标准的选择原则；最后,系统阐述了我国政府绩效审计标准的设计。
第八部分是政府绩效审计的程序与方法。首先系统的介绍了政府绩效审计的程序；然后介绍了政府绩效审计方法体系,并分析了政府绩效审计方法的选择及其影响因素。
第九部分是找国政府绩效审计的现状分析与展望。首先,介绍了政府绩效审计在我国的开展现状；其次,分析了现阶段我国开展政府绩效审计面临的挑战；最后,对我国政府绩效审计的开展前景进行了积极的展望。
第十部分是研究结论与后续研究建议。在这里简单的概括本文的研究结论、本文的创新观点和文中的不足之处,并展望了本研究需要进一步完善之处。
Since the1970s, Western developed countries carried out a massive administrative reform movement in order to solve the government crisis like budget deficit, economic stagnation, and decreasing satisfaction on the government by the public. It introducted the private enterprise performance management and performance evaluation mechanism to government management, hoping to reform the government in the form of enterprises, and gradually developed into a tool and means of the government, that is the new public management movement! With the rapid rise of new public management movement in Britain and other Western countries, the traditional government management model which has lasted for nearly a hundred years is facing serious challenges, and it needs a development from "power first" to " responsibility first". And ultimately its core characteristicsis is the extreme concern about the government's performance as well as its responsibilities, which emphasizes the transparency of government, the public's right to know and government accountability. Performance audit tools and means which are widely used in enterprise management are introduced to government administration means that the government should pay attention to performance, set out to improve the quality of service of the government staff, service capabilities and service awareness, reshape the relationship between government and society.
Practice has proved that the management costs depends on the pros and cons of the choice of system, and that a good set of institutional arrangements is to promote the generation of advanced and reasonable behavior, and to reduce and inhibit the generation of backward and unreasonable behavior. Audit as a system of choice, plays an important role to strengthen the supervision of the authority of government to restrain government behavior. Government Performance Audit is a government public management activities by the audit authority to evaluate and inspect their compliance with the principles of economy, efficiency and effectiveness, to improve management performance, and to promote the Government to improve public management audit activities.
For the present, China is in an economy in transition and its economic construction has made remarkable achievements after years of sustained, rapid growth. However a number of problems which have been accumulated during the development have been gradually revealed, such as irrational industrial structure, the extensive mode of growth, deteriorating ecological environment, serious waste of resources, unequal income distribution, regional development imbalances. To some extent, the problems mentioned above have become a serious threat to the sustainable development of the society and economy. Party and the government response to this situation in a timely manner with the development of recycling economy, the construction of independent innovation, environment-friendly and conservation-oriented society, building a socialist democracy, building a harmonious society, and implementation of the scientific concept of sustainable development comprehensively and coordinately and a series of major initiatives. These responses require our attention to the government's macro-control functions of the audit in the social and economic development, with particular attention to promote the rapid development of the performance audit. Government Performance Audit is the advanced stage of the Government audit which is the inevitable outcome of the Government audit development in a certain stage. Government performance audit is an important tool and means of government performance management which could be helpful to promote the implementation and application of the public authority of the Government in accordance with the goal to establish a highly efficient match the requirements of a clean government. Addtionally, government performance audit is an important means to achieve the ultimate goal of governance. Therefore, learning foreign government performance audit of good practice and smoothing the development of China's Government Performance Audit has very important significance.
This article is to study the Government Performance Audit based on the perspective of building an audit theoretical framework. First it introduces the history of the Government Performance Audit, focuses on government performance audit theory and framework, selects foreign contries to compare a wide range of government performance audit experience with China. Based on the theoretical and practical experience of foreign government performance audit, it brings forward a developed strategy for the Government Performance Audit with Chinese characteristics. Additionally, a large number of factors which adversely constraint the development of government performance audit have been analyzed in-depth in order to find out the reason. On this basis, the positive outlook on the future of government performance audit is carried out.
This article is divided into ten parts:
The first part is an introduction. In involves the background and significance of this, how to ensure the most efficient use of public funds, as well as how to make the public become confident about that their government is good at managing public funds and other aspects. Accordingly the purpose of this thesis-Government Performance Audit Research is brought forward. In addition, this section briefly describes the goal of this study and the framework structure, technology roadmap and technical methods.
The second part is literature review. Government performance audit concepts From abroad, domestic, functions, specifications, evaluation indicators and methods for multi-angle review of the literature are covered. Finally, the significance of this thesis is supported by summarizing and rethinking the existing literature.
The third part is the theoretical basis. The theoretical basis of the Government Performance Audit is described from four aspects, including the principal-agent theory, new public management theory, the theory of national governance and performance management theory.
The fourth part is the history and motivation of the Government Performance Audit. It includes the introduction of the emergence and development of the Government Performance Audit worldwidely and domestically. Final analysis of government performance audit and development of motivation has been conducted.
The fifth part is to build a theoretical framework of the Government Performance Audit. First of all, the principle of the theoretical framework of the Government Performance is built; Secondly, it analyzes the environment and audit of government performance audit assumptions; Next, the objectives of the audit by the Government Performance is defined; once again the function of the government performance audit is set; finally the subject, object, content, guidelines, evaluation criteria, procedures and methods, and other elements of the Government Performance Audit have been established.
The sixth part is the government performance audit criteria. First, a brief introduction of the foreign government performance audit guidelines has been development; Second, a comparative analysis between China's current national auditing standards system with foreign standards system has been performed; Again, the development of the Chinese Government Performance Auditing Standards Structural Principles is discussed; Last it designs the content of the Chinese Government Performance auditing Standards.
The seventh part is about the government performance audit standards. First, a brief introduction of the meaning of government performance audit standards and quality characteristics is given; performance audit standards and its development in developed countries is explained; Once again, the status and problems of the Chinese Government Performance auditing standards are analyzed; times again, our government performance evaluation standard type and the principle of selection of the government performance audit evaluation criteria on studied; Finally, the standard designation of the Government Performance Audit is explained systematically.
The eighth part is on the government performance audit procedures and methods. First systematic introduction of government performance audit program is given; then the Government Performance Audit methodology is introduced and the choice of method and its influencing factors for Government Performance Audit are analyzed.
The ninth part is about the Government Performance Audit Status Quo and Prospect. First, the status quo of government performance audit carried out in our country is described; Second, it analyzes the challenges faced by the Government Performance Audit at present; Finally, a positive outlook of prospects of China's Government Performance Audit is carried out.
The tenth part is the conclusions of the study and the follow-up study suggested. It involves brief summary of the conclusions, innovative ideas and inadequacies of this study, and points out areas for further study.
实践证明,管理成本的高低取决于制度选择的优劣,一套好的制度安排能促进先进和合理行为的产生,同时降低和抑制落后和不合理行为的产生。审计作为一种制度选择,对加强政府权力的监督,约束政府行为具有重要的作用。政府绩效审计是一种由审计机关对政府公共管理活动进行评价,检查其是否符合经济性、效率性和效果性原则,用以提高管理绩效,促进政府改善公共管理的审计活动。
现阶段,我国正处于经济转型期,我国的经济建设在经历多年持续、快速增长后,已经取得了举世瞩目的成就。但在长期发展中也逐渐暴露出许多积累的问题,诸如产业结构不合理、增长方式粗放、生态环境日益恶化、资源浪费严重、收入分配不均、区域发展失衡等,上述问题严重威胁了社会、经济的可持续发展。党和政府针对这种情况适时提出了发展循环经济,建设自主创新、环境友好和节约型社会,建设社会主义民主,构建和谐社会,全面协调、落实、科学的可持续发展观等一系列重大举措,这就需要我们重视政府审计在社会、经济发展中的宏观调控职能,特别是要重视推进绩效审计的快速发展。政府绩效审计是政府审计的高级阶段,是其发展到一定阶段的必然产物。政府绩效审计是政府绩效管理的重要工具和手段,它可以很好的促进政府公共权力的实施和应用,这恰好与我国建立高效、廉洁政府的要求相吻合,政府绩效审计是实现政府治理最终目标的一种重要手段。因此,借鉴国外政府绩效审计好的做法,顺利开展我国的政府绩效审计具有十分重要的意义。
本文基于构建审计理论框架的视角来研究政府绩效审计。首先介绍政府绩效审计的历史沿革,接着聚焦到对政府绩效审计理论及框架体系的构建上,进而选取国外有广泛政府绩效审计经验的国家与中国进行比较,在学习和借鉴国外政府绩效审计丰富的理论与实践经验的基础上,走具有中国特色的政府绩效审计之路。针对存在的大量制约政府绩效审计健康发展的现实因素,进行深入的分析,查找缘由。并在此基础上,对我国未来政府绩效审计的开展进行积极的展望。
本文共分十个部分：
第一部分为绪论。首先提出本文的选题背景及意义,从政府面临如何确保最有效地使用公共资金,以及如何使公众确信政府是对公共资金进行良好的管理方面入手,引出了本文的目的——政府绩效审计研究。另外,本部分还简要地说明了本文的研究目标与框架结构,技术路线与技术方法。
第二部分为文献综述。从国外、国内两个方面分别对政府绩效审计的概念、职能、规范、评价指标和方法进行了多角度的文献综述。最后,对已有的文献进行了评述,并对文献进行了再思考,进一步确认本文的写作意义。
第三部分为理论基础。分别从委托代理理论、新公共管理理论、国家治理理论和绩效管理理论四个方面阐述了政府绩效审计产生的理论基础。
第四部分是政府绩效审计的历史沿革与动因。首先从全球范围内介绍了政府绩效审计的产生与发展；接着介绍了政府绩效审计在我国的产生与发展；最后分析了政府绩效审计产生与发展的动因。
第五部分是构建政府绩效审计的理论框架。首先,介绍政府绩效理论框架构建原则；其次,分析了政府绩效审计环境和审计假设：接着,进行了政府绩效审计的目标界定；再次对政府绩效审计的功能进行了设定；最后从政府绩效审计的主体、客体、内容、准则、评价标准、程序和方法等方面进行了政府绩效审计要素的设计。
第六部分是政府绩效审计的准则。首先,简单介绍了国外政府绩效审计准则的制定情况；其次,将我国现行国家审计准则体系的情况与国外的准则体系进行了比较分析；再次,制定了我国政府绩效审计准则体系的构建原则；最后,尝试对我国政府绩效审计准则的内容进行设计。
第七部分是政府绩效审计的标准。首先,简单介绍了政府绩效审计标准的含义与质量特征：其次,对发达国家的政府绩效审计标准进行了评析；再次,介绍了我国政府绩效审计标准的现状并进行了问题分析；再次次,分析了我国政府绩效评价标准的类型,制定了政府绩效审计评价标准的选择原则；最后,系统阐述了我国政府绩效审计标准的设计。
第八部分是政府绩效审计的程序与方法。首先系统的介绍了政府绩效审计的程序；然后介绍了政府绩效审计方法体系,并分析了政府绩效审计方法的选择及其影响因素。
第九部分是找国政府绩效审计的现状分析与展望。首先,介绍了政府绩效审计在我国的开展现状；其次,分析了现阶段我国开展政府绩效审计面临的挑战；最后,对我国政府绩效审计的开展前景进行了积极的展望。
第十部分是研究结论与后续研究建议。在这里简单的概括本文的研究结论、本文的创新观点和文中的不足之处,并展望了本研究需要进一步完善之处。
Since the1970s, Western developed countries carried out a massive administrative reform movement in order to solve the government crisis like budget deficit, economic stagnation, and decreasing satisfaction on the government by the public. It introducted the private enterprise performance management and performance evaluation mechanism to government management, hoping to reform the government in the form of enterprises, and gradually developed into a tool and means of the government, that is the new public management movement! With the rapid rise of new public management movement in Britain and other Western countries, the traditional government management model which has lasted for nearly a hundred years is facing serious challenges, and it needs a development from "power first" to " responsibility first". And ultimately its core characteristicsis is the extreme concern about the government's performance as well as its responsibilities, which emphasizes the transparency of government, the public's right to know and government accountability. Performance audit tools and means which are widely used in enterprise management are introduced to government administration means that the government should pay attention to performance, set out to improve the quality of service of the government staff, service capabilities and service awareness, reshape the relationship between government and society.
Practice has proved that the management costs depends on the pros and cons of the choice of system, and that a good set of institutional arrangements is to promote the generation of advanced and reasonable behavior, and to reduce and inhibit the generation of backward and unreasonable behavior. Audit as a system of choice, plays an important role to strengthen the supervision of the authority of government to restrain government behavior. Government Performance Audit is a government public management activities by the audit authority to evaluate and inspect their compliance with the principles of economy, efficiency and effectiveness, to improve management performance, and to promote the Government to improve public management audit activities.
For the present, China is in an economy in transition and its economic construction has made remarkable achievements after years of sustained, rapid growth. However a number of problems which have been accumulated during the development have been gradually revealed, such as irrational industrial structure, the extensive mode of growth, deteriorating ecological environment, serious waste of resources, unequal income distribution, regional development imbalances. To some extent, the problems mentioned above have become a serious threat to the sustainable development of the society and economy. Party and the government response to this situation in a timely manner with the development of recycling economy, the construction of independent innovation, environment-friendly and conservation-oriented society, building a socialist democracy, building a harmonious society, and implementation of the scientific concept of sustainable development comprehensively and coordinately and a series of major initiatives. These responses require our attention to the government's macro-control functions of the audit in the social and economic development, with particular attention to promote the rapid development of the performance audit. Government Performance Audit is the advanced stage of the Government audit which is the inevitable outcome of the Government audit development in a certain stage. Government performance audit is an important tool and means of government performance management which could be helpful to promote the implementation and application of the public authority of the Government in accordance with the goal to establish a highly efficient match the requirements of a clean government. Addtionally, government performance audit is an important means to achieve the ultimate goal of governance. Therefore, learning foreign government performance audit of good practice and smoothing the development of China's Government Performance Audit has very important significance.
This article is to study the Government Performance Audit based on the perspective of building an audit theoretical framework. First it introduces the history of the Government Performance Audit, focuses on government performance audit theory and framework, selects foreign contries to compare a wide range of government performance audit experience with China. Based on the theoretical and practical experience of foreign government performance audit, it brings forward a developed strategy for the Government Performance Audit with Chinese characteristics. Additionally, a large number of factors which adversely constraint the development of government performance audit have been analyzed in-depth in order to find out the reason. On this basis, the positive outlook on the future of government performance audit is carried out.
This article is divided into ten parts:
The first part is an introduction. In involves the background and significance of this, how to ensure the most efficient use of public funds, as well as how to make the public become confident about that their government is good at managing public funds and other aspects. Accordingly the purpose of this thesis-Government Performance Audit Research is brought forward. In addition, this section briefly describes the goal of this study and the framework structure, technology roadmap and technical methods.
The second part is literature review. Government performance audit concepts From abroad, domestic, functions, specifications, evaluation indicators and methods for multi-angle review of the literature are covered. Finally, the significance of this thesis is supported by summarizing and rethinking the existing literature.
The third part is the theoretical basis. The theoretical basis of the Government Performance Audit is described from four aspects, including the principal-agent theory, new public management theory, the theory of national governance and performance management theory.
The fourth part is the history and motivation of the Government Performance Audit. It includes the introduction of the emergence and development of the Government Performance Audit worldwidely and domestically. Final analysis of government performance audit and development of motivation has been conducted.
The fifth part is to build a theoretical framework of the Government Performance Audit. First of all, the principle of the theoretical framework of the Government Performance is built; Secondly, it analyzes the environment and audit of government performance audit assumptions; Next, the objectives of the audit by the Government Performance is defined; once again the function of the government performance audit is set; finally the subject, object, content, guidelines, evaluation criteria, procedures and methods, and other elements of the Government Performance Audit have been established.
The sixth part is the government performance audit criteria. First, a brief introduction of the foreign government performance audit guidelines has been development; Second, a comparative analysis between China's current national auditing standards system with foreign standards system has been performed; Again, the development of the Chinese Government Performance Auditing Standards Structural Principles is discussed; Last it designs the content of the Chinese Government Performance auditing Standards.
The seventh part is about the government performance audit standards. First, a brief introduction of the meaning of government performance audit standards and quality characteristics is given; performance audit standards and its development in developed countries is explained; Once again, the status and problems of the Chinese Government Performance auditing standards are analyzed; times again, our government performance evaluation standard type and the principle of selection of the government performance audit evaluation criteria on studied; Finally, the standard designation of the Government Performance Audit is explained systematically.
The eighth part is on the government performance audit procedures and methods. First systematic introduction of government performance audit program is given; then the Government Performance Audit methodology is introduced and the choice of method and its influencing factors for Government Performance Audit are analyzed.
The ninth part is about the Government Performance Audit Status Quo and Prospect. First, the status quo of government performance audit carried out in our country is described; Second, it analyzes the challenges faced by the Government Performance Audit at present; Finally, a positive outlook of prospects of China's Government Performance Audit is carried out.
The tenth part is the conclusions of the study and the follow-up study suggested. It involves brief summary of the conclusions, innovative ideas and inadequacies of this study, and points out areas for further study.
引文
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