浅议政府绩效审计立法的价值取向

To Discuss Simply on the Value Orientating of Government on the Legislative Performance Audit

依据国内外有关政府绩效审计立法的价值取向理论与实践,对我国实施政府绩效审计立法的价值取向进行了全面分析;并从我国实际情况出发,指出我国政府绩效审计立法的价值取向应借鉴国外先进经验,首要的立法价值取向应该是公平原则,可以而且只能将效率原则作为公平目标的一种补充原则。

This article based on domestic and international legislation relating to the performance audit of the value orientation of theory and practice of Chinese Government Performance Audit Council Values conducted a comprehensive analysis,and from China＇ actual situation,pointed out that Chinese Government Performance Audit Council should draw on the value orientation of advanced foreign experience, the first legislative values should be the principle of fairness, can only be efficient but also as a principle goal of a fair principle of comlementarity.