美国政府审计人员角色对我国绩效审计的启示

The Role of American Government Auditor and Enlightenment for China in Performance Auditing

我国的“审计风暴”暴露了政府资金使用效率问题,为此,我国的政府审计应转向绩效审计。美国是绩效审计发展比较成熟的国家之一,其政府审计人员履行诸多角色,包括查证所报告绩效信息的可靠性和有效性、积极协助管理者建立和使用绩效评价体系、利用现有的绩效计量方法对所审计部门进行评价完成验证工作等。借鉴美国经验,我国构建绩效审计应建立相关的绩效审计准则,转变管理层和审计人员的观念,提高审计人员素质。

China＂auditing storm＂exposed the efficiency problem of the government funds and Its usage, for thiS, our government audit should change direction to performance auditing. The United States is one of the counties with mature development of performance auditing, its government auditors implement many roles, including to identify the reliability and effectiveness of the reporting results information, positively help the governor establish the evaluation system and make use of the current results evaluating method to evaluate and testify the section being audited etc.. Drawing lessons from the experience of the United States, China should set up the performance auditing, establish the related the performance auditing standard; case example to the performance auditing research should be enlarged, changing the ideas of management and auditors, increasing audit personnel＇s quality.