基层政府预算绩效管理审计监督标准化研究——以南京市鼓楼区政府审计实践为例

Research on Standardization of Audit Supervision for Budget Performance Management of Grassroots Government——Example for the Audit of Gulou District Government in Nanjing City

审计监督是法律赋予审计机关的重要权力,其中,对政府预算实施审计监督是各级审计机关的重要职责,对预算的监督逐步由合规性审计向绩效审计监督拓展。本文基于南京市鼓楼区政府审计探索实践,从“监督重点”“工作机制”“配套制度”三个方面对基层政府开展预算绩效管理审计监督标准化进行设计。为更好推动基层政府预算绩效管理审计监督标准化工作,需要建立健全领导机制,强化基层政府预算绩效管理审计监督力度;突出审计监督重点,大力促进政策与项目预算绩效管理落地见效;加强与基层财政、人大部门联动,聚力共促基层政府预算绩效管理提质增效;引入智库和内部培养相结合,全面提升预算绩效管理审计能力。

Audit supervision is an important power conferred by law on audit institutions,among which implementing audit supervision over government budgets is an important responsibility of audit institutions at all levels.Supervision over budgets is gradually expanding from compliance auditing to performance auditing supervision.This article is based on the exploration and practice of budget performance management audit in Gulou District Government,Nanjing.It designs the standardization of budget performance management audit supervision for grassroots governments from three aspects:audit supervision and evaluation system,audit work mechanism,and relevant system design.In order to better promote the standardization of auditing and supervision of grassroots government budget performance management,it is necessary to establish a sound leadership mechanism and strengthen the auditing and supervision of grassroots government budget performance management;Highlight the focus of audit supervision,vigorously promote the implementation and effectiveness of policy and project budget performance management;Strengthen the linkage with grassroots finance and people's congress departments,and work together to promote the improvement of quality and efficiency in grassroots government budget performance management;Introduce a combination of think tanks and internal training to comprehensively enhance budget performance management and auditing capabilities.