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1、中南民族大学 硕士学位论文 民族地区义务教育财政支出绩效审计研究-以黔南布依族苗族 自治州为个案 姓名：李亚楠 申请学位级别：硕士 专业：教育经济与管理 指导教师：王世忠 2011-05-20 中南民族大学硕士学位论文 I 摘 要 摘 要 自2006年春季我国在西部开始实施农村义务教育经费保障机制改革，政府把 农村义务教育全面纳入公共财政保障范围，实现了从“人民教育人民办”到“人 民教育政府办”的根本性变革。但是如何在分配和使用经费时兼顾公平和效率成 为我们关注的焦点。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
2、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
3、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。 因此，本文以民族地区较有代表性的黔南布依族苗族自治州为个案，力图通 过对民族地区义务教育财政支出的调查研究，了解民族地区义务教育专项资金运 行的现状。进而分析民族地区对义务教育财政支出开展绩效审计的现状和问题， 对问题的原因进行剖析，从而针对出现的问题提出对策。以民族地区农村义务教 育财政资金为主要对象，目的是促进资金管理水平和使用效益的提高，从而为政 府制定相关政策提供科学的依据，加强民族团结、稳定边防以及改善民族关系。 本文共分为七部分，其中导论部分主要介绍选择这一题目的背景和目的、文
4、献综述、研究思路和方法、基本概念和相关理论。第一章是本文的相关理论基础， 第二章介绍了民族地区义务教育财政支出绩效审计的现状及特点并选取黔南州为 个案分析了黔南州实施义务教育保障新机制后资金运行的现状；第三章结合对贵 民族地区义务教育财政支出绩效审计研究以黔南布依族苗族自治州为个案 II 州省黔南州三地实地调研的个案分析了我国义务教育财政支出绩效审计证据失 真、审计机关独立性不强等方面存在的问题，以及黔南州的个案特点在整个民族 地区的共性特征。第四章针对民族地区绩效审计存在的问题分析了问题的成因。 第五章提出对民族地区财政支出实施绩效预算和专门的审计制度，对预算审批、 资金使用过程、事后审查的
5、全过程实施绩效审计；对我国民族地区绩效审计相关 法律法规建设、审计结果公开和问责制度以及审计结果追踪等提出完善意见。结 论部分提出对民族地区义务教育财政支出绩效审计的研究有助于解决民族地区义 务教育经费长期低效的问题，让资金足额到位，合理分配，发挥更大的绩效。 关键词：绩效审计，财政支出，义务教育，民族地区 中南民族大学硕士学位论文 III Abstract Since spring in 2006, we have implemented the reformation of safeguard mechanism of the compulsory education funds in t
6、he west rural. The government put the safeguard mechanism of compulsory education in rural into public finance system. We have realized the reform from “peoples education by people “ to “the peoples education by the government“. But the focus of people on fairness and efficiency of funds when distri
7、bution and use. The government invested a lot of human, material and financial resources in compulsory of education of national region. Many policy tilt to national regions, but western minority areas by history, culture, and natural environment factors, his economic development is comparatively bac
8、kward. One hand the use of education funds is serious shortage, on the other hand the waste phenomenon seriously. The root of these problems lies on the lack of effective public expenditure and the supervision system. The structure unreasonable and the use of fund for compulsory education in nationa
9、l regions ineffective. However, our auditing on education funds in compulsory still stay on traditional financial auditing, emphasising on funds to account and disclosure the financial problems, dont play capital of benefits effectively. The traditional financial auditing cannot satisfy evaluation a
10、nd reflect the government economic activities especially the need of public resource utilization. With the expansion of government spending and enhance awareness of public democracy ,people pay attention to improve the effect, efficiency and economic responsibility of governments public spending. Pe
11、rformance auditing arises at the historic moment, it is the inevitable outcome and advanced stage of the auditting, fulling of government responsibility supervision system. But of our performance auditing work is still in the stage of exploration, the performance auditing theory of systematic and in
12、tegrated has not been formed. Therefore, this article takes Qiannan which in national regions more representat as a case.Tries to the investigation of financial expenditure for compulsory education in 民族地区义务教育财政支出绩效审计研究以黔南布依族苗族自治州为个案 IV national regions.Understands the present situation of special c
13、apital operation in ethnic areas. And then analyzes the present situation and the problems of performance auditing in ethnic areas and analysis the cause of problems.Finally puts forward countermeasures of the problems. Take the finance capital of compulsory education in minority areas of as the mai
14、n object, the purpose is to promote capital management level and the use efficiency, providing scientific basis for the government. Strengthen national unity, stable frontier and improving national relationship. This paper is divided into seven parts. Among them, the introduction part mainly introdu
15、ces the background and purpose of this subject, the literature review, research ideas and methods, core concepts and related theory. The first chapter is the base of related theories. The second chapter introduces situation and features performance auditing of compulsory education financial expendit
16、ure in national regions. Selected Qiannan as a case, analyzing the status of implementation of compulsory education guarantee mechanism in Qiannan . The third chapter analyzes the problems of performance auditing in auditing evidence distortion, auditing institutions independence such aspects on the case of three field survey in Qiannan. And the case of qiannan characteristics on the common features in ethnic areas. The fourth chapter analyzes the causes of the problems of performance a
