民族地区义务教育财政支出绩效审计研究.docxVIP

民族地区义务教育财政支出绩效审计研究 摘要 国家对民族地区义务教育投入了大量的人力、物力、财力，很多政策向民族地区倾斜，但是西部少数民族聚集区受到历史、文化、自然环境等因素的制约，经济发展落后，义务教育经费一方面在投入上严重短缺，另一方面在经费使用上却又存在着严重浪费现象。这些问题产生的根源在于缺乏有效的公共支出监督体系，民族地区义务教育财政支出结构不合理和资金使用低效。然而我国的审计机关对义务教育经费的审计仍然停留在传统的财务审计上，重点审计资金到账情况，披露传统财务问题，没有更加合理有效的发挥资金的效益。传统的财务审计已不能满足评价和反映政府的经济活动，特别是公共资源利用效果的需要。随着政府支出规模的不断扩大和公众民主意识的不断增强，人们开始关注提高政府公共支出的效果、效率和经济责任。绩效审计应运而生，是审计发展的必然产物和高级阶段，丰富和充实了政府责任监督体系。但是我国的绩效审计工作尚处于探索阶段，系统、完整的绩效审计理论尚未形成。 关键词：民族地区；义务教育；财政支出；绩效审计 Abstract The state has invested a lot of human, material and financial resources in the national compulsory education, and many policies have been tilted to the minority areas, but the Western minority area is restricted by the history, culture, natural environment and other factors, the economic development is backward, and the compulsory education funds are in serious shortage on the one hand, On the other hand, there is a serious waste in the use of funds. The root cause of these problems is the lack of effective public expenditure supervision system, the unreasonable structure of fiscal expenditure of compulsory education in minority areas and inefficient use of funds. However, the audit organ of our country still stays in the traditional financial audit, the audit funds to the account, disclose the traditional financial problems, not more reasonable and effective play of the benefits of funds. Traditional financial audit can not meet the needs of evaluating and reflecting the Governments economic activities, especially the effect of public resources utilization. With the increasing of the scale of government expenditure and the increasing awareness of public democracy, people began to pay attention to improving the effectiveness, efficiency and economic responsibility of public expenditure. Performance audit emerged as the inevitable product and advanced stage of audit development, enriching and enriching the supervision system of government responsibility. However, the performance audit in China is still in the expl