问责与绩效评价:政府审计职能创新解读

Accountability System and Performance Evaluation: An Analysis on the Innovation of the Audit Function of the Government

文章基于政府职能转变,解读政府审计制度的完善、审计职能创新问题,提出赋予政府审计司法地位,为问责审计和绩效评价审计制度的建立创造前提条件。文章建议沿着公共资金使用效能和环境资源效益两条主线有重点地开展绩效评价、问责审计,尤其在国有企业改革中,通过问责和绩效评价审计,解决政府审计“缺位”和“不到位”问题,防止国有资产流失问题再发生。

Based on the change of the function of the government, this article analyzes the issues such as the perfection of the audit system of the government and innovation of its audit function and proposes to endow the government with judicial status, which is the premise for the estabhshment of accountability system and performance evaluation system concerning audit. The establishment should be accompanied by viewing the efficacy of the spending of public fund and the benefit of environmental resources, especially in the reform of state - owned enterprises, in order to solve the ＂absent＂ or ＂not present＂ problem of governmental audit, and in this way state - owned assets can not be lost.