会计学院知识库

  自1983年审计署成立以来，国家审计经过多年的发展，根据对象不同，方法不同，包含了很多方面的审计，而部门预算绩效审计就是其中之一。2021年6月，《“十四五”国家审计工作发展规划》的出台，对于预算执行和财政收支，提出了新的工作目标，全国各级政府与各级部门，要进一步规范预算管理工作，增强对预算资金的真实性、合法性及效益性的审查，优化政府部门投资结构，加快建立具有中国特色的现代化财税体制。地方政府部门作为国家治理的基层单位，加强对其预算执行的监管就显得十分必要。当前，我国部门预算执行审计的工作重点，仍主要停留在预算执行的真实性及合规性层面，对于预算执行效益性的审查力度仍有欠缺，尚未形成一套行之有效的制度规定和工作体系。故而，构建一套适合我国国情、体现中国特色、符合地方经济发展规律的政府部门预算执行绩效审计体系，对地方政府部门的发展意义深远。

  本文一共分为五个部分。第一部分，首先介绍了选题背景与意义，接着我对选题所涉及的预算执行审计和预算执行绩效审计的国内外研究现状进行了梳理，在最后对本文所使用的研究方法进行了说明。第二部分是与选题相关的概念介绍，以及本文的理论基础，介绍了部门预算、预算执行审计和绩效审计的基本概念，国家治理理论和全面预算管理理论的基本内涵，以及二者与地方政府部门预算执行绩效审计的关系。第三部分，分析了J市经开区管委会财政预算执行绩效审计现状，指出目前存在的问题，并分析了产生这些问题的原因。第四部分，结合地区特点，以及管委会的部门特殊性，构建了一套地方政府部门预算执行绩效审计评价指标体系，其中包括定性指标和定量指标。第五部分，将构建的评价指标体系进行实际应用，对J市经开区管委会2020年度的预算执行情况进行绩效审计，并对评价结果进行深入分析，提出了相应的绩效审计意见，以及一些政策性的建议。

In 1983, the National Audit Office was established in Beijing. After years of development, national audit includes many aspects of audit according to different objects and methods, and department budget performance audit is one of them. In June 2021, the "14th Five-Year Plan for the Development of National Auditing Work" was promulgated, New targets have been set for budget implementation and revenue and expenditure. Governments and departments at all levels across the country should further standardize budget management. Work, strengthen the review of the authenticity, legitimacy and effectiveness of budget funds, optimize the investment structure of government departments, and accelerate the establishment of a modern fiscal and taxation system with Chinese characteristics. As the grassroots unit of national governance, local government departments are very necessary to strengthen the supervision of their budget implementation. At present, the key emphasis in work of our country's departmental budget execution audit is still mainly at the level of authenticity and compliance of budget execution. The review of the effectiveness of budget execution is still lacking, and a set of effective system regulations and work has not yet been formed. system. Therefore, it is of far-reaching significance to the development of local government departments to build a performance audit system for government department budget execution that is suitable for my country's national conditions, reflects Chinese characteristics, and conforms to the laws of local economic development.

This paper consists of five parts. In the first part, in the first place, I introduce the background and significance of the topic selection. Then, I read the relevant research literature of budget execution performance and sorted them. And finally, I introduce the research methods used in this paper. The second part, I explained the concepts and theoretical foundations associated with the topic. It introduces the basic concepts of departmental budget, budget execution audit and performance audit, the basic connotation of national governance theory and comprehensive budget management theory. At the same time, I discussed the relationship between theoretical basis and performance audit of budget execution of local government departments. The third part analyzes the current situation of financial budget execution performance audit of J City Economic and Technological Development Zone Management Committee, points out the existing problems, and I analyzed the causes of the problem. The fourth part, combined with the regional characteristics and the departmental particularity of management committee, constructs a set of performance audit evaluation index system of budget execution of local government departments, including qualitative and quantitative indicators. The fifth part, I will put the constructed evaluation index system into practical application, and carry out performance audit of department budget execution for Management Committee of Economic and Development Zone of J City in 2020. Then, I will analyze the existing problems in depth, and put forward corresponding performance audit opinions, and some policy recommendations.