如何在我国开展政府绩效审计

How to Develop the National Effective Audit

绩效审计是政府审计发展的必然趋势,我国审计机关当前应该将其纳入国家审计的工作内容,借鉴国外的成功经验,完善立法体系并制定规范明确审计范围、内容并规范评价标准,建立评价体系,从而达到政府绩效审计的目的。

Effeettive audit is the inevitable trend that the government audits develope. Currently it should be brought into the content of our national audit department. The audit department should take lessons from the successful experience abroad, consummate lawmaking system, establish regulations and definite audit scope, contents. Meanwhile the audit department should regulate evaluation stanadard, and establish the evaluation system to reach the government effective audit goal.