浅议政府绩效审计

On Governmental Achievement Assessment

随着我国社会主义市场经济的不断完善和民主政治建设的不断深入,人们期待政府高效、透明地管理公共投资和公共资源,并对其管理行为实施有效的监督和约束,为此,绩效审计将成为不可或缺的评价手段。文章分析了目前绩效审计中所面临的困难与挑战,对绩效审计变革从转变审计机制、制定审计执业规则、健全审计制度、规范信息传递机制、提高审计人员综合素质等方面进行了阐述和探讨,并对绩效审计后配套管理政策和监督制度提出了建议。

With the development of our socialist market economy and democratic politics, people lay their eyes on government in hopes of its efficient and transparent management of public investment and resources and its effective supervision and restraint of the managing. Thus, achievement assessment will emerge as an indispensable evaluation method. Through the analysis of the problems and challenges, this paper explores the practice of reforming and perfecting assessment system, formulating assessment rules, standardizing information transmission and raising the comprehensive abilities of professionals.