我国公共部门绩效审计的屏障分析

The Research into the Restricted factors of Performance Audit in China

公共部门绩效审计是衡量一国政府审计是否走向现代化的标志之一,它有助于公共部门合理配置和使用资源、强化公共部门的经济责任,建立廉洁高效的政府机制。在西方,作为政府审计重点的绩效审计已成为重塑政府,改进公共部门管理绩效的有力工具。在我国,公共部门绩效审计则刚刚起步,本文系统剖析了我国公共部门开展绩效审计的制约屏障。

Performance Audit in public sectors is a symbol of measuring whether a country has been modemised, Its aim is to assign and use resources reasonably,to improve economic responsibility of public sectors,and to construct a effective governmental system.In west countries,Performance Audit has a forceful tool that reforms the government and improves the management of the public sectors.While Performance Audit in china is just starting in sprout,the Article elaborates the restricted factors of performance Audit in china.