我国效益审计问题浅析

The brief analysis of benefit audit in our country

当前我国效益审计发展比较迟缓,其主要原因是受现行审计体制的束缚。现行审计体制限制了审计机关对公共资金使用情况的监督,限制了审计重点从财务审计向效益审计的转移,限制了审计监督与人大立法监督的结合。而我国具有发展效益审计的客观必要性和有利的政治条件,应进一步改革和完善政治体制、审计体制,促进效益审计真正全面发展起来。

at present, benefit audit＇s development of our country is quite slow, its reason mainly is controlled by current audit system, the present audit system has limited the audit body to the public fund＇s service condition, limit the audit key from the financial audit to the benefit audit shift, limited the union of audit surveillance and National People＇s congress legislate, but our country has the objective necessity of developing benefit audit and the advantageous political condition, it should further reform and consummation political system, the audit system, promote the full development of benefit audit.