财政扶贫资金绩效审计研究

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3.0 赵德峰 2025-01-09 6 4 2.77MB 78 页 15积分

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摘要

随着公众民主意识的不断增强，社会公众一方面要求政府公共部门提供更多

优质的服务，另一方面开始关注政府公共事业管理所耗费的资源和产生的效果。

传统的财务审计和合规性审计已难以满足现有的需求，绩效审计已经成为我国政

府审计发展的一种趋势。实施绩效审计的首要环节就是确定审计项目，这些审计

项目往往是社会公众十分关心的问题，财政扶贫资金正是一个绩效审计的合适选

题。改革开放以来，中央与地方政府一直关注我国扶贫开发工作的进程。近年来

政府逐年加大财政扶贫资金投入，如何高效使用扶贫资金成为研究热点。实施扶

贫资金的绩效审计有助于发现财政扶贫资金运行管理中的漏洞，是对公共财政体

制下政府管理扶贫资金的有效间接监管方式和手段，是完善公共财政，强化政府

绩效观念和责任意识的客观要求。

整篇文章共由七个部分组成，第一部分旨在介绍课题的来源、研究意义、国

内外现有的研究成果以及本文主要内容及框架。第二章分析了我国财政扶贫资金

的特征，论述了其在使用中存在的重要问题，为实施绩效审计做好铺垫工作。第

三章论述了绩效审计的理论基础，包括绩效审计的产生以及发展、绩效审计的对

象、绩效审计的概念、绩效审计的特点、绩效审计的理论依据、绩效审计的基本

理论结构以及对财政扶贫资金绩效审计的启示。依据第二和第三章的论述，第四

章和第五章开展实务研究，即解决财政扶贫资金绩效审计实务中可能遇到的重点

和难点问题，包括绩效审计指标体系的建立和财政扶贫资金绩效审计方法与实施

流程。其中财政扶贫资金绩效审计体系涵盖了财政扶贫资金绩效审计标准、指标

选取、权重设计以及指标评分四大问题。第六章以边境扶贫地区为例，运用已构

建的绩效审计指标评价体系对边境扶贫地区的财政扶贫资金的经济性、效率性、

效果性进行客观评价并提出相关建议。第七章对前文进行总结，得出全文的基本

结论，指出今后进一步的研究方向。

关键词：绩效审计财政扶贫资金绩效审计指标体系

ABSTRACT

With the public awareness of the gradual strengthening of democracy, public not

only requires government and public institutions to provide more and better services,

but also concerns the cost of the financial and economic resources spent on the services

provided by the government and public institutions , and the effect of the services

provided. Purely traditional financial audit and compliance audit has been difficult to

meet the public demand. Performance audits soon became a trend in the development of

the Chinese government audit. The primary part to implement the performance audit is

to identify the items of audit, which are usually issues of enormous concern to the

public. The research on performance audit of funds of financial poverty alleviation is a

reasonable project.Since we followed the policy of reform and opening, the central and

local government is always concerning the poverty alleviation and development

work.Because the government has invested more and more funds of financial poverty

alleviation,it is hot topic how to manage funds of financial poverty alleviation efficiently.

Performance audit of funds of financial poverty alleviation is helpful to find out the

bugs in funds management as an effective regulation to perfect the public and finance

system, strengthening the government performance and responsibility consciousness.

This article consists of seven chapters. The first chapter introduced the source，

purpose of the subject, the research at home and abroad on the subject, and the main

content and the framework of this paper. The second chapter analyzed characteristic of

financial poverty alleviation funds and pointed out some important problems, which is

laying the groundwork for conducting performance audit.The third chapter discussed

the theoretical foundation of the performance audit, which including the origin and the

development of performance audit, the concept of performance audit, the objective of

performance audit, the characteristics of performance audit, the theoretical

basis ,structure of performance audit and how to guide the performance audit on the

funds of financial poverty alleviation.Based on the study of the chapter 2 and chapter 3,

the fourth and fifth chapters conducted a practical study which aimed to solve the main

problems and difficulties the performance audit on the funds of financial poverty

alleviation. It includes methods, process and the establishment of the construction of the

system of performance audit on the funds of financial poverty alleviation which

includes the standards of performance audit, classification index selection, the design of

weight and the index of scoring criteria. The sixth chapter used the performance

management on the funds of financial poverty alleviation in poor regions along the

border as an example to evaluate economy, efficiency and effectiveness and make some

recoomendations.Finally, the seven chapter drawn a conclusion by summed up the

preceding statement. And according the unresolved issues of the paper, pointed out the

direction for further research.

Key Words: performance audit, funds of financial poverty alleviation，

performance audit indicator system

中文摘要

ABSTRACT

第一章绪论 .................................................................................................................. 1

1.1 选题的来源及研究的意义 ................................................................................... 1

1.1.1 选题的来源 ................................................. 1

1.1.2 研究的意义 ................................................. 2

1.2 国内外相关研究的现状 ....................................................................................... 3

1.2.1 国外相关研究成果 ........................................... 3

1.2.2 国内相关研究成果 ........................................... 5

1.3 研究的内容与方法 ............................................................................................... 7

1.3.1 研究内容 ................................................... 7

1.3.2 研究方法 ................................................... 9

1.4 本章小结 ............................................................................................................... 9

第二章我国财政扶贫资金的特征及使用中存在的问题分析 .................................. 10

2.1 财政扶贫资金的特征 ......................................................................................... 10

2.1.1 财政扶贫资金的来源结构 .................................... 10

2.1.2 财政扶贫资金的运行过程 .................................... 13

2.1.3 财政扶贫资金的投向 ........................................ 15

2.2 财政扶贫资金使用中存在的问题分析 ............................................................. 15

2.2.1 审批环节繁琐，资金运行效率低下 ............................ 15

2.2.2 资金传递不畅，资金管理成本过高 ............................ 16

2.2.3 资金多头管理，信息协调机制缺失 ............................ 16

2.2.4 资金分配不公，瞄准机制存在偏离 ............................ 16

2.2.5 监督机制薄弱，问责制度存在漏洞 ............................ 17

2.3 本章小结 ............................................................................................................. 18

第三章财政扶贫资金绩效审计的理论基础 .............................................................. 19

3.1 绩效审计的产生与发展 ...................................................................................... 19

3.2 绩效审计的内涵、对象与特征 .......................................................................... 20

3.2.1 绩效审计的内涵 ............................................ 20

3.2.2 绩效审计的对象 ............................................ 20

3.2.3 绩效审计的特征 ............................................ 21

3.3 绩效审计的理论依据 ......................................................................................... 22

3.3.1 公共经济论 ................................................ 22

3.3.2 公共受托经济责任理论 ...................................... 23

3.3.3 新公共管理理论 ............................................ 24

3.4 绩效审计的理论结构及其对财政扶贫资金绩效审计的启示 .......................... 25

3.5 本章小结 .............................................................................................................. 28

第四章财政扶贫资金绩效审计评价指标体系构建 .................................................. 29

4.1 确立财政扶贫资金绩效审计标准 ...................................................................... 29

4.1.1 建立财政扶贫绩效审计标准的原则 ............................ 29

4.1.2 财政扶贫绩效审计标准的分类 ................................ 30

4.2 财政扶贫资金绩效审计的指标选取 .................................................................. 32

4.2.1 财政扶贫资金绩效审计的指标确立 ............................ 32

4.2.2 财政扶贫资金绩效审计的指标说明 ............................ 33

4.3 基于层次分析法的财政扶贫资金绩效审计指标权重设计 ............................. 39

4.3.1 层次分析法基本步骤 ........................................ 39

4.3.2 层次分析法确立的各级指标权重 .............................. 39

4.4 财政扶贫资金绩效审计指标的评分 ................................................................. 45

4.4.1 评价指标分值的计算方法 .................................... 45

4.4.2 评价指标分层汇总评分方法 .................................. 46

4.5 本章小结 ............................................................................................................. 46

第五章财政扶贫资金绩效审计方法及实施流程 .................................................... 47

5.1 财政扶贫资金绩效审计的方法 ......................................................................... 47

5.2 财政扶贫资金绩效审计的程序 ......................................................................... 48

5.2.1 准备阶段 .................................................. 49

5.2.2 实施阶段 .................................................. 50

5.2.3 报告阶段 .................................................. 51

5.2.4 后续跟踪阶段 .............................................. 52

5.3 财政扶贫资金绩效审计的质量控制 ................................................................. 52

5.4 本章小结 ............................................................................................................. 54

第六章案例研究——以边境扶贫县为例 .................................................................. 55

6.1 财政扶贫资金绩效审计对象概况 ...................................................................... 55

6.2 财政扶贫资金绩效指标分析 .............................................................................. 55

6.3 财政扶贫资金绩效审计相关建议 ...................................................................... 61

6.4 本章小结 .............................................................................................................. 61

第七章结论与进一步研究方向 .................................................................................. 62

7.1 本文的基本结论 .................................................................................................. 62

7.2 进一步研究方向 .................................................................................................. 62

附录 ................................................................................................................................ 64

参考文献 ........................................................................................................................ 70

在读期间发表的论文和承担科研项目及取得成果 .................................................... 73

致谢 .............................................................................................................................. 74

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