论我国政府绩效审计的内涵

PiscuslionOn the Connotation of Government Performance Auditi

审计署2008至2012年审计工作发展规划提出要全面推进绩效审计,提高财政资金和公共资源配置、使用、利用的经济性、效率性和效果性。到2012年,每年所有的审计项目都开展绩效审计。可见,政府绩效审计是在财政财务收支审计发展到一定阶段推出的又一新的审计领域,对推动政府审计工作、建立节约性政府、创建和谐社会具有很好的现实意义。本文着力论述了政府绩效审计的必要性,对经济性、效率性、效果性的内涵做了相应的探讨。

〈the Developmental Outline of Audit Work： 2008-2012〉 edited by the National Audit Office mentioned that the government performance audit should be promoted in a allround way to improve the eeonomization, efficiency and effectiveness of fisical funds and public resources in there allocation and utilization. Until 2012, performance auditing could be used in every auditing item. Government performance audit is a new field of fisieal and. finaneial audition and it has substantial meaning in the promotion of government work auditing, and the establishment of a economical government and a harmonious society. This paper mainly focused on the necessity of government performance auditing exploited the connotation of eeonomization, efficiency and effectiveness.