试论财政资金绩效审计问题

On Audit of Financial Fund's Performance

政府绩效审计已成为世界各国政府审计工作的中心工作,也是我国政府审计发展的方向。财政资金绩效审计作为政府审计工作的主要内容,随着我国经济的深入发展显得愈加重要。因此,必须正确认识财政资金绩效审计的必要性,创新财政资金绩效审计方法,加强财政资金绩效审计的措施。

Government＇s performance audits has already become main government＇s audit work all around work. It is a developing direction of our government＇s audit too. With the developing thoroughly of china＇s economy, this work seems more important. This text points out this working necessity, and put forward corresponding audit＇s method, measure.