我国政府绩效审计的现状及对策

Current Situations and Measures in Auditing of Government Performance in China

我国政府绩效审计的最初雏形是上世纪80年代中期兴起的经济效益审计,随着我国经济体制和政治体制改革的逐步深入,政治、经济和社会环境发生了积极变化,绩效审计已逐渐成为政府与社会关注的中心,其实施已势在必行。针对上述现状,提出开创这一全新审计工作的对策:一是学习国外政府绩效审计知识及其先进做法,培训合格审计人员;二是尝试性地开展政府绩效审计工作;三是宣传政府绩效审计成效,争取政府和社会的大力支持;四是制定一套政府绩效审计的准则和评价指标体系。

The first embryonic form of auditing of government performance in China was the economic benefit auditing which first appeared in the 1980＇ s. With the gradual reform of China＇ s economic and political systems, its political, economical and social environments have changed positively so that auditing of government performance has become the focus of attention for both government and society, and its implementation has become an imperative. In view of the current situation of auditing, four measures are suggested： （1） learning from foreign countries their knowledge and advanced auditing methods, and training auditing staff; （2） carrying out tentative auditing of government performance; （3） publicizing initial success of government performance auditing to gain support from both government and society; （4） drafting a set of principles and a system of evaluation standards for auditing of government performance.